Board of Equalization


Duties & Responsibilities

The Board of Equalization is a five-member citizen panel, recommended by City Council and appointed by the Circuit Court. By law, the Board of Equalization members must be property owners in the City of Williamsburg.

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. The Board of Equalization is a quasi-judicial body with specific legal powers, but limited in scope. That is to say that it has considerable powers in the matter of equalizing the burden of real estate taxation but has no other legal authority.

The General Assembly, in the 1979 session, amended Section 58.1-3374, Code of Virginia, to require that members of the Board of Equalization attend and participate in a basic course of instruction offered by the Virginia Department of Taxation.