Local boards of equalization are made up of a majority of local citizen freeholders appointed by the circuit court or by the governing body. Members must be broadly representative of the community, and at least 30% of the board must be comprised of current or former professionals in the real estate, construction, financial, or legal fields.
The board of equalization has specific powers that are limited to the review of real estate taxation. Chapter 32, Article 14 of Title 58.1 of the Code of Virginia delineates the powers and responsibilities of local boards of equalization.
For More Information
For more information on the Board of Equalization, please contact the County Administrator's Office at (540) 672-3313.