The Board of Equalization is a three member citizen panel, appointed by the Circuit Court each March 1. If you do not agree with the appeal decision by the Office of Real Estate Valuation, it is the Board's duty to hear evidence by the taxpayer and the assessor before deciding if the assessment is correct.
Your appeal to the Board must be in written form. Please view and print the Board of Equalization Appeal Form (PDF), and to return to this page once you have printed the form, just click the "X" button on the right side of the toolbar near the top of the page. You may pick one up at the Office of Real Estate Valuation, though the Board of Equalization is independent from the Office of Real Estate Valuation and establishes its own procedures and deadlines.