Board of Equalization

Term

The Board of Equalization was appointed for the term of January 1, 2025 to December 31, 2025.  Currently the appeal process for the 2025 Reassessment to the BOE has concluded and a real estate assessment appeal must be made to the circuit court .  The information below is for historical knowledge.

Overview

The Board of Equalization (BOE) meets for the purpose of hearing and recording complaints of inequalities including errors in acreage pertaining to the General Reassessment of all real property. Upon hearing such complaints, either oral or written, the BOE will give consideration and either increase, decrease, or affirm such real estate assessments. Before a change can be granted, the taxpayer or legal agent must overcome a clear presumption in favor of the assessment by proving that the property is not uniform or equitable with other similar properties, the assessment has an error in fact, or the property is assessed in excess of its fair market value. Taxpayers must, by law, bring or attach supporting documentation of their claim at the time of their hearing or written appeal.

Appointments will be required to attend a hearing. Hearings will be held in the Madison County
Administration Building located at 414 North Main Street, Madison, VA 22727 .  

Members

Board of Equalization members are appointed by the Circuit Court of the locality. They must reside in the locality and attend a class given by the Department of Taxation. Per Code of Virginia §58.1-3374, "Thirty percent of the members of the board shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals, and at least one such member shall sit in all cases involving commercial, industrial or multi-family residential property, unless waived by the taxpayer. No member of the board of assessors shall be eligible for appointment to the board of equalization for the same reassessment."

Meetings

The Board of Equalization has been concluded for this reassessment. 

Scheduling an Appeal

You cannot currently submit an appeal to the Board of Equalization. 

Hearing Procedures

The Board of Equalization (BOE) meet every six years following the reassessment.

If you cannot be present, you may authorize a representative to present on your behalf, but they must possess a signed, notarized statement from you. If no one appears, your case will be heard in absentia and presented based upon the written documents you have provided. You may not send letters or comments to the board members to be read in your absence.

The BOE hearing is a formal process where taxpayers may present oral testimony along with evidence in the form of their application and supporting materials. 

Uniformity of the tax burden is a function of the total assessed value. Appellants should focus their presentation on the total value. Large increases in land value or improvement value are not errors in the assessment so long as the change in the total value is uniform as measured by market value evidence.

The order of procedure for the hearing of an appeal shall be:

1. Swearing in of the witnesses.
   All persons who intend to testify before the BOE shall be duly sworn. “Do you solemnly swear or affirm that the testimony, both oral and documentary, which you are about to give will be the truth, the whole truth and nothing but the truth?”
2. Presentation of the appellant’s case, including testimony of witnesses and presentation of documentary evidence.
3. The hearing is then closed for discussion among the BOE members to give consideration to the testimony and evidence presented.
4. Decision of the BOE is made and recorded. (May take place at the next meeting). 

The BOE will inform the appellant if the assessment is increased or decreased by mail. All changes in the assessed value will be effective as of January 1 of the tax year under appeal. 

Decisions by the BOE are final but may be appealed further to the Circuit Court. Contact the Circuit Court for their procedures and practices in regards to such appeals.

Agendas & Minutes

Visit the Agenda Center to view the Board of Equalization's meetings' agendas & minutes.