Board of Equalization

The Board of Equalization (BOE) is a state government agency in the U.S. that ensures fair property tax assessments and oversees local taxation practices. Its primary role is to maintain equity in property taxes, ensuring that taxpayers are treated fairly and that properties are assessed at their correct values. The BOE also manages sales tax, excise taxes, and certain business licenses, providing guidance and resolving disputes. Its work helps fund public services by making sure that tax collection is done fairly and efficiently.