Board of Equalization
For property owners who believe that their real property assessment is inaccurate, Virginia law provides a procedure to appeal that assessment to the Board of Equalization (BOE).
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
Established under the Code of Virginia
, Section 58.1-3373, the BOE is charged with the responsibility of determining whether a property assessment is equalized among similarly situated properties and is assessed at its fair market value as of January 1 of the year in question. The BOE has the authority to increase, decrease or affirm real property assessments in order to ensure that these two tests are met. The BOE may only hear appeals for the current tax year assessment.
File an Appeal
The BOE has a user-friendly, online appeal application system for use by the citizens of Loudoun County and strongly encourages you to file your appeal online. 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 not 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 not 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.
Please Read All Instructions Carefully
The procedures and appeal application form to be used for commercial real estate are online here.
The procedures and appeal application form to be used for residential real estate are online here.
For questions or more information, please contact the Board of Equalization:
1 Harrison St. S.E. 4th Floor
P.O. Box 7000
Leesburg, VA 20177