Board of Equalization of Real Estate Assessments (BOE)

The property taxes you pay are primarily based on your property’s assessed value as determined by the County Assessor. If you disagree with value established by the Assessor, you can appeal that value to the Board of Equalization.

The Board of Equalization conducts hearings on property assessment disputes. Acting on the basis of relevant evidence submitted by both property owner and the Department of Real Estate Assessments, it is their role to make a fair, impartial decision on all property assessment disputes appealed, between taxpayers and the Assessor.

The Board of Equalization is separate and independent from the Assessor’s Office.


Daytime meetings take place on a varied schedule.

Hearing Schedule & Past Meetings

Additional Information