The 2025 Board of Equalization (BOE) is set to hear appeals from the recent reassessment on real property in Bristol Virginia. To satisfy Virginia's constitutional mandate requiring fair market value assessments, the Board is tasked with the responsibility of fairness and equality of assessment values and not with property taxes. Fair and equitable assessments will result in the fair and equitable distribution of the tax levy per the Code of Virginia, § 58.1-3280.
Taxpayer may appeal to the Board of Equalization whether an appeal was made to the Assessing Office (BOA) or not. The taxpayer may also appeal directly to the Circuit Court without going through the BOA or BOE.
It is the responsibly of the taxpayer to provide evidence to show why their property has not been assessed fairly and equitably. The Board is to hear and consider complaints, and has the authority to affirm, increase, or decrease assessment values.
Anyone wishing to appeal to the BOE, should contact the Commissioner of the Revenue's office and get an appointment date scheduled. The office can be reached at 276-645-7316, Monday - Friday, 8am - 5 pm.