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Board Of Equalization
The board of equalization is a local government board whose objective is to ensure equal and fair property tax assessments.
This equalization board can be further structured to a state and local level where the former would draft the mandate of assessment and the former enforcing it.
The job of “equalization” describes the processes they use to adjust assessed value, which is the key factor that determines liable tax.
This is to ensure that all property and land owners pay a uniform share of the state tax.
While situations where a need for equalization can be a minority, when they happen they can sometimes happen on a large scale.
When property owners do not agree with the property tax assessment that has been made on their real estate, they usually submit their appeals for review to the board of equalization.
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