Equalization
Adjusting assessed values across a jurisdiction so similar properties are taxed fairly and consistently.
Equalization is the process of ensuring assessments are uniform — that two similar homes carry similar assessed values. A board of equalization exists specifically to correct imbalances.
It gives rise to a powerful appeal argument called an equity or uniformity claim: if comparable homes in your area are assessed for less than yours, you can argue for a reduction on fairness grounds even if your own value looks defensible in isolation.
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