Board of Equalization

The Board of Assessors oversees property reassessments. Every 5 years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia.  The Board of Supervisors contracts an appraisal company to reassess every parcel at its fair market value, which is based upon a sales study completed by the appraisal company.  These assessments are effective for 5 years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders or new construction.  When the reassessing of each parcel has been completed, the Board of Assessors holds hearings for citizens that may take issue with their new reassessed values.  At the completion of their hearings, a Board of Equalization is established to review any complaints.  The Board of Equalization holds hearings to equalize property values as a result of any changes made or suggested for a citizen.  Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of VirginiaThe 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 Caroline County. The Board of Equalization does not determine the initial property assessment nor does it set the tax rate.  


Membership

The Board of Equalization is a 6-member citizen panel nominated by the Board of Supervisors and approved by the Judge of the Circuit Court each general reassessment year and require training by the Virginia Department of Taxation before sitting on the Board.

PUBLIC NOTICE

BOARD OF EQUALIZATION

for

County of Caroline

Public notice is hereby given that the Board of Equalization for Caroline County will meet for the purpose of hearing complaints of inequalities including errors in acreage. Upon hearing such complaints, either oral or written, the Board will give consideration and INCREASE, DECREASE OR AFFIRM such real estate assessments.  Before a change can be granted, the taxpayer or his agent must overcome a clear presumption in favor of the assessment.  The taxpayer or agent must provide a preponderance of the evidence that the assessment of the property is not uniform with the assessments of other similar properties or that the property is assessed in excess of its fair market value.

Appointments will be scheduled every thirty (30) minutes to minimize waiting. Currently future meeting times have not been established. To appear before the Board of Equalization, please call 804-633-3493. You can also fill out an appeals form online.

Meetings of the Board to hear objections will be held at the Caroline Community Services Center, located at 17202 Richmond Turnpike, Milford, Virginia  22514.

(Additional dates and times will be scheduled if necessary and advertised)

By order of the Caroline County Board of Equalization