Board of Equalization

Board of Equalization

Board of Equalization means:
a government entity whose purpose is to assure uniform property tax assessments. A board of equalization (BOE) at the local level may review tax assessments to be certain that the assessment for each parcel is fair. At the state level, the board will assure that each county is assessing property at the mandated proportion of market value.

Board of Equalization and California Tax

For more information about taxes in California, click here.

California State agency that administers sales and use, property, and special taxes.

See Property Tax in the American Legal Encyclopedia and Property Tax in the World Legal Encyclopedia.


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