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What Is a Board of Equalization for Property Taxes?

FairAppeal Editorial Team · August 21, 2026 · 2 min read

In short

A board of equalization is the independent panel that hears a formal challenge to the assessed value the county printed. Some places stamp the same panel Board of Revision or Board of Assessment Review. The assessor wrote the number; this body is the later forum that can move it.

Look up if you are overpaying.

Is a board of equalization the same as the assessor?

No. The IAAO glossary lists Board of Equalization as one alias for an assessment review board, a quasi-judicial panel that hears assessment and classification matters. Board of Assessment Appeals and Appraisal Review Board appear on that same list. The naming is local. The job is the same: a seat that is not the assessor's office, opened after a formal filing. This page is not a filing guide.

What does a board of equalization do on a tax appeal?

It is the room where a formal property tax appeal is heard. An informal talk with the assessor, if the county offers one, is a different room. The informal versus formal page keeps those two apart. FairAppeal handles the entire appeal on your behalf when a case is filed. The Fair Appeal appearance is the point of hiring the service: the homeowner is not the person arguing in that room.

Related reading: the property tax glossary and what a property tax appeal is.