Board of Equalization

Staff Liaison

Dayle Gallagher, Real Estate Assessments
Phone: 757-253-6860

About the Board

This is a 5-member board, recommended by the Board of Supervisors and appointed by the Circuit Court. Members must be freeholders in the County and are appointed for a 3-year term. The purpose of the Board is to allow property owners an avenue of appeal concerning Real Estate Assessments when an agreement cannot be made with the Real Estate Assessment Division. Citizens interested in serving on a County Board or Commission can call 757-253-6609 or 757-564-2160 for information, or fill out the Application to Serve.

Real Estate Assessment Appeals

If a property owner is not satisfied with the outcome of the departmental review, an application to appeal the assessment may be made to the Board of Equalization. Applicants are asked to submit a Board of Equalization Assessment Appeal Application Form to support their assertion that the assessment does not represent the fair market value of the property and/or that the property has not been assessed equally with comparable properties. The form must be completed by the owner of record, corporate officer, or authorized agent, as documented on the required Authorized Agent Application, and include a notarized signature. All required forms must be returned to the Real Estate Assessment division by the specified deadline.

Filing Deadline

The deadline for filing an application to appeal an assessment to the Board of Equalization is 30 days after the deadline for the department review and 60 days after the date of the "Notice of Assessment Change." The deadline date is also printed on the notice, and the public notice is printed in local newspapers.

All forms related to the Board of Equalization should be delivered in person or by mail to:

Board of Equalization
Real Estate Assessments Division
101 Mounts Bay Road
Building F
PO Box 8784
Williamsburg, VA 23187-8784

Appealing to the Circuit Court

Property owners who disagree with the decision of the Board of Equalization may appeal their assessment to the Circuit Court of Williamsburg/James City County. The property owner may need to secure the services of an attorney to make the necessary filings with the Circuit Court. Application to the Board of Equalization and the subsequent hearing is a prerequisite to any filing with the Circuit Court.