The BOE hearing is a formal process where taxpayers may present oral
testimony along with evidence in the form of their application and
supporting material. No additional written material may be submitted
at the hearing.
The order of procedure for the hearing of and appeal shall be:
- Swearing in of the witnesses. All persons who intend to testify before the BOE shall be duly sworn. "Do you solemnly swear or affirm that the testimony, both oral and documentary, which you are about to give will be the truth, the whole truth and nothing but the truth?
- Presentation of the appellant’s case, including testimony of witnesses and presentation of documentary evidence. It should be noted that all written materials, visual presentations (e.g. overhead projections, flip charts, or other electronic displays), and other documentary evidence with the exception of maps and photographs, which the appellant intends to present during the hearing process must be filed with the BOE and received by June 1 of the tax year under appeal. (10 minutes)
- Presentation of testimony and evidence by the Department of Tax Administration. (10 minutes)
- Appellant's rebuttal of testimony and evidence given by the Department of Tax Administration. (5 minutes)
- The hearing is then closed for discussion among the BOE members to give consideration to the testimony and evidence presented. The appellant or the DTA staff may give no further evidence of testimony. The BOE may ask questions of either the appellant or DTA, or both to clarify points made during the testimony.
- Decision of the BOE is made and recorded. If the assessment is increased or decreased, the BOE will forward an order to the DTA to make such changes. All changes in the assessed value will be effective as of January 1.
Special Instructions: During the hearing process, appellants are
cautioned not to address the staff of the Department of Tax
Administration but to make their presentation directly to the BOE. A BOE
member may choose to ask DTA staff the appellant's question but the
appellant may not ask questions directly to the DTA staff. Uniformity of
the tax burden is a function of the total assessed value. Appellants
should focus their presentation on the total value. Large increases in
land value or improvement value are not errors in the assessment so long
as the change in the total value is uniform as measured by market value
evidence. Decisions by the BOE are final but may be appealed further to
the Fairfax County Circuit Court.
Board of Equalization of Real Estate Assessments
12000 Government Center Parkway
Fairfax, Virginia 22035-0033