Board of Equalization
A local body that hears property tax appeals and decides whether to adjust assessments.
The Board of Equalization (called different names by state — Appraisal Review Board in Texas, Value Adjustment Board in Florida) is the independent panel that hears appeals the assessor didn’t resolve informally.
Hearings are short and informal — typically 10–20 minutes in a conference room, not a courtroom. You present evidence, the assessor presents theirs, and the board decides.
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