Board of Equalization
The Board of Equalization (BOE) for King William County has finished its work for the 2015 reassessment. Any further appeals of the reassessment values need to go through Circuit Court. Please call 804-769-4936 for information on appeal procedure.
The next Reassessment will be effective January 1, 2019.
Board of Equalization’s Duties & Responsibilities
The Board’s primary and foremost concern is the equalization of real estate assessments to ensure that the real estate tax is borne equally by all citizens of King William County. The Board of Equalization is a 5-member citizen panel, recommended by the Board of Supervisors and appointed by the Circuit Court Virginia Code 58.1-3374 has the following criteria for service on the Board of Equalization:
- They must live in King William County.
- A majority must be property owners in King William County (all are property owners).
- 30% (two) must be real estate, legal, or financial professionals, or builders and developers (three qualify).
- Each prospective member shall attend an instructional course provided by the Department of Taxation (all attended training on November 6th).
The Board of Equalization held hearings in spring 2015, for the purpose of hearing all complaints of inequalities, including errors in acreage, and for the purpose of equalizing real estate assessments where necessary. The BOE has the power to increase, decrease, or keep the same assessment upon its review. In every appeal, the taxpayer has the burden of rebutting the presumption that the valuation determined by the assessor is correct and showing by a preponderance of the evidence that the property is valued at more than its fair market value.
The Board of Equalization hearings were advertised in the local newspaper with the hearing dates and the location. All applicants were notified of hearing dates and times by mail. The deadline to file an application for a hearing with the BOE was January 23, 2015. All applications and attachments with copies must be received by 4:30 pm on January 23, 2015, including applications delivered by mail. No walk-in appeals will be allowed. Late applications will be invalid.
Application to File an Appeal to the BOE
When an agent/property tax consultant is representing the property owner, a current power of attorney form or a letter of authorization from the property owner must be submitted with the Appeal Application (PDF) authorizing the agent to represent the owner. The Letter of Authorization (PDF) must apply for the 2015 reassessment. The Power of Attorney form or Letter of Authorization must include the following information:
- Agent/property tax consultant’s company
- Person to whom authority is given as well as the level of authority
- Tax parcel identification number
Section 58.1-3331 of the Code of Virginia requires that owners with less than 4 residential units be given a 45-day notice prior to their hearing date. Property owners have the option to request a hearing date earlier than 45 days from the date the appeal is made by signing a waiver (PDF) agreeing to waive the required 45-day notice in advance of their hearing date.
For other questions about the reassessment or property values, please contact Commissioner of the Revenue Sally Pearson.