Board of Equalization

Purpose:To review real estate assessments and is the second step in the mandated appeal process required by the Commonwealth of Virginia.


The Board of Equalization is an independent board, as authorized by the Code of Virginia, appointed by the Circuit Court Judge, and trained by the Virginia Department of Taxation. Boards of Equalization are quasi-judicial bodies with specific legal powers that run deep but are very limited in scope. That is to say that they have considerable powers in the matter of equalizing the burden of real estate taxation but have no other legal authority. Boards of Equalization insure the principle of citizen control over assessments. The Board has no connection to the Assessor’s Office but may utilize the Assessor’s Office staff and information in reviewing assessments and setting up meetings.




Comprised of three citizen appointees who are property owners in the locality.

Terms of Service:

Three-year staggered terms with appointments commencing March 1 and having unlimited consecutive terms.

Contact Person(s):

Richard Paul, Director,, (804) 365-6027

Meeting Schedule:

Appointments are set after March 15 and the board meets as needed and scheduled in mid May.

Meeting Location:

Board hearings are held in the Board Room in the County Administration Building at 7516 County Complex Road, Hanover, VA, 23069

Further Information:

For more information visit the Assessor's Office.