Board of Equalization

The Board of Equalization of Real Estate Assessments, often referred to as the BOE, is established under the Code of Virginia, section 15.2-840. Members of the BOE are Loudoun County property owners who have been appointed by the Loudoun County Circuit Court. The BOE is an independent body and not part of the Loudoun County Assessor’s Office. The BOE does not make assessments nor does it set the tax rate.

As an independent body, the BOE is charged with the responsibility of determining, when a taxpayer files an appeal, whether the Assessor’s Office has equalized the assessments among property owners in specific geographic areas in the county. The BOE has the authority to increase, decrease or affirm individual real property assessments in order to ensure uniformity in assessments and equal distribution of the county’s tax burden. The BOE may only hear appeals for the current tax year assessment.

For property owners who believe that their real property assessment is inaccurate, Virginia law provides a procedure to appeal that assessment to the BOE. To request a hearing before the BOE, property owners or their agents must complete an appeal application. Links to the 2009 appeal application are below. The appeal application is also available from the BOE office.

Residential filers are encouraged to file online. Those desiring to file online should use the online link below. Commercial filers should note the special instructions that require their limited use of the online filing form. Other filers should use the mail-in application link below.

Applications submitted online must be received by the BOE no later than June 1 of the current assessment year. All other applications must be completed, signed and postmarked or hand-delivered, in the original plus six copies, to the Department of Management & Financial Services, on the 4th floor of the Loudoun County Government Center, 1 Harrison Street, S.E. in Leesburg, no later than June 1 of the current assessment year.

Residential appeals filed online will be scheduled first. The date and time of scheduled hearings are posted below.

• Public Notice of Hearing Dates: November 3-November 25, 2009
• Public Notice of Hearing Dates: September 8-October 30, 2009
• Public Notice of Hearing Dates: July 21-August 27, 2009
• 2009 Appeal Information
• 2009 Online Application: https://inter1.loudoun.gov/boea/appealForm.aspx
• 2009 Mail-in Application and Instructions
• 2009 Letter of Authorization
• Get Free Adobe Acrobat Reader (for .pdf files)

If you have any questions, please contact the Board of Equalization’s office at boe@loudoun.gov or 703-777-0289.

Board of Equalization
1 Harrison Street, S.E., 4th floor
P.O. Box 7000
Leesburg, VA 20177
Phone: 703-777-0289
e-mail: boe@loudoun.gov