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A formal hearing with the Roanoke County Board of Equalization (BOE) is one method of appealing an assessment. The BOE is a committee of five Roanoke County citizens, one from each of the five magisterial districts. BOE Members are appointed by the Circuit Court of Roanoke County and serve for a term of one year, with the term ending December 31st.
Effective January 1, 2004, Code of Virginia § 58.1-3374 states that 30% of the BOE Members 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. In order to be eligible for appointment, each prospective member of such board shall attend and participate in the basic course of instruction given by the Department of Taxation under Code of Virginia § 58.1-206. In addition, at least once in every four years of service on a board of equalization, each member of a board of equalization shall take continuing education instruction provided by the Tax Commissioner pursuant to Code of Virginia § 58.1-206. A member of the BOE can not serve for more than nine consecutive years, and upon the expiration of such nine consecutive years such person shall not be eligible for reappointment for a period of three years.
The purpose of the BOE is to provide taxpayers an opportunity for a formal hearing with a court appointed committee to determine if the property in question is assessed at more than its fair market value, if the assessment is not uniform in its application, or if the assessment is otherwise not equalized. The Board will give consideration and increase, decrease or affirm such real estate assessments. The taxpayer or agent must prove that the property in question is not uniform with other similar properties or prove that the property is assessed in excess of market value. Supporting documentation (appraisals, photographs, plans, etc.) may be brought to the hearing and will be retained as part of the permanent record. Information on assessed values and comparable properties may be obtained at the Roanoke County Real Estate Valuation Office, Roanoke County Administration Center, 5204 Bernard Drive, Suite 200D, Roanoke, Virginia or on our webpage.
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Hearing dates are publicized by Public Notice after the Board of Equalization sets its meeting dates for the calendar year. Prior to scheduling a hearing, property owners are required to complete the BOE Application form and return it to the Real Estate Valuation Department. Applications must be received by 10/31/10.
Much of the information required on the application can be found on the Notice of Reassessment that property owners receive in January. See our Calendar page for hearing dates and times.
BOE Authorization Form - Residential
If a residential property owner designates an agent to represent them, it is required that the BOE Authorization Form be completed by the property owner and should accompany the application. You may download the BOE Authorization Form from this site.
BOE Authorization - Commercial
If a commercial property owner designates an agent to represent them, a letter composed on the company's letterhead is required, signed by the property owner and should accompany the application. If you have any questions, please email the BOE Secretary or call at (540) 772-2035 extension 215.
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Appointments begin at 9:00 a.m. on scheduled hearing dates. To receive an application, please call (540) 772-2035, extension 215 or email the BOE Secretary. See our Calendar page for hearing dates and times.
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The Board of Equalization is a committee of five Roanoke County citizens, one from each of the five magisterial districts. BOE Members are appointed by the Circuit Court of Roanoke County and serve for a term of one year, with the term ending December 31st.
2010 Term
- Susan A. Simmons, Chairman
- Bill Watson, Secretary
- Gary Dogan
- Doug Murray
- Steve Claytor
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