The Board of Equalization of Real Estate Assessments, often referred to as the BOE, is established under the Code of Virginia § 15.2-840. The board of supervisors shall appoint a board of equalization of real estate assessments composed of not less than three nor more than eleven members. The board of supervisors may provide for terms of varying duration not to exceed four years. Such equalization board shall have the powers and duties provided by and be subject to, the provisions of Article 14 (§ 58.1-3370 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia, as amended.

By resolution adopted by the Fairfax County Board of Supervisors, the BOE is generally comprised of nine members, which members shall be residents and a majority of whom shall be freeholders, of Fairfax County. Of the nine BOE members, three shall be members-at-large and six shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals. The BOE members serve in two year staggered terms with the Chairman and Secretary of the BOE elected annually by the members of the BOE.

The BOE may only hear complaints regarding the current tax year assessment. All property owners wishing to file a request for a hearing must do so by June 1 as set forth in the Fairfax County code. All requests for hearing will be scheduled in accordance with the rules of procedure adopted by the BOE. Copies of these rules are available by contacting the BOE or by downloading from the county’s web site.

As an independent body appointed by the Board of Supervisors, the BOE has the especial duty and responsibility of determining whether the Department of Tax Administration (DTA) has equalized the assessments among property owners. The BOE has the power to increase, decrease, or keep the same assessment upon its review.

To request a hearing before the BOE, all property owners or their agents must complete the required application that can be obtained by contacting the BOE office or may be downloaded from the county web site. Your application must be complete when submitted.