WHAT IS THE BOARD OF EQUALIZATION AND WHAT DOES IT DO ?
The State Board of Equalization, is an independent agency not subject to the control of the Department of Revenue or the County Assessors. The Board is a quasi-judicial body that acts much like a judge in that they make their decisions based on the evidence presented at the time of the hearing. Decisions are made from the bench and written decisions are mailed to all affected parties. The Board has the authority to change the value or legal classification which is determined by the use of the property. Their objective is to set a fair and equitable value on all property appealed to them and to assure that the property is properly classified. WHAT ABOUT SCHEDULING ? General Board Policy is no rescheduling except for medical emergencies or similar unavoidable reason. Taxpayers should indicate any times they are not available for hearing at the time of filing a petition by attaching a separate note to the front of the appeal form. The Board will make attempts to accommodate scheduling req
