Board of Equalization of Real Estate Assessments (BOE)

Fairfax County, Virginia

WHAT WE DO

As an independent body appointed by the Board of Supervisors, the Board of Equalization of Real Estate Assessments (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.

CONTACT INFORMATION:

The BOE is staffed from 8:00 a.m. - 4:30 p.m. Monday through Friday.

12000 Government Center Parkway, Suite 331
Fairfax, VA 22035
Sara Felipe,
BOE Administrative Clerk

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 BOE is generally comprised of nine members who are residents and a majority are property owners 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. If the filing deadline falls on a Saturday, Sunday, or County Holiday, the deadline is the following business day. 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.

Assessment Appeals Information and Application Form

Use this form if you believe that your real estate has been over-assessed in comparison with similar properties or in relation to fair market value and you wish to appeal to the BOE. For more information on the real estate tax and department appeals, go to the Department of Tax Administration - Real Estate Tax page.

Hearing Procedures

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.

Rules of Procedure

These rules, passed by the Board, control the functioning of the Board.

FAQs

Frequently Asked Questions related to the Board of Equalization.