Board of Equalization

This six-member Board (three members and three alternates) was established by state law to act as a buffer between taxpayers and their government. This Board hears taxpayer appeals of the value, uniformity of value, taxability of their property, and denial of homestead exemptions from assessments made by the Board of Tax Assessors. Board of Equalization decisions may be appealed to Superior Court. The members of this Board are appointed by the Grand Jury and serve three year terms. The Clerk of Superior Court provides oversight and clerical support to this Board but is not otherwise involved in deciding appeals or any other decision making by the Board.