Board of Equalization of Real Estate Assessments (BOE)

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.