Board of Equalization
The BOE is an independent body. Members of the BOE are Loudoun County property owners who have been appointed by the Loudoun County Board of Supervisors. The BOE does not determine the initial property assessment nor does it set the tax rate. Those functions are performed by the Office of the Commissioner of the Revenue and the Board of Supervisors, respectively.
File an Appeal
The BOE has an online appeal application system for use by the citizens of Loudoun County. Commercial property filers are required to file using the online system. Appeals filed online are generally scheduled first, with paper applications scheduled last.
All written materials, maps, photographs, and other documentary evidence which the appellant intends to present during a hearing must be filed with the BOE no later than June 1, or fifteen (15) days prior to the scheduled hearing date, whichever is earlier. The Office of the Commissioner of the Revenue must file all evidence no later than fifteen (15) days prior to the scheduled hearing date.
However, at the sole discretion of the BOE, other written materials, maps, photographs, and other documentary evidence may be admitted into evidence at any time, either from the appellant, or the Commissioner of the Revenue. If additional documentary evidence is admitted, the BOE has the discretion to decide a continuance.
- Procedures and appeal application form to be used for commercial real estate (PDF)
- Procedures and appeal application form to be used for residential real estate (PDF)
- 2018 Frequently Asked Questions (PDF)
- 2018 Letter of Authorization (PDF)
- 2018 Commercial Income/Expense Summary Worksheet (PDF)
- 2018 Commercial Income/Expense Worksheet Certification Letter (PDF)
- 2018 Administrative Procedures (PDF)
For questions or more information, please contact the Board of Equalization:
1 Harrison Street SE
P.O. Box 7000
Leesburg, VA 20177
Email the Board of Equalization