
Board of Equalization (BOE)
The Board of Equalization (BOE) is a government agency primarily responsible for overseeing the assessment and taxation of property values to ensure fairness. It aims to ensure that property taxes are applied consistently across different properties and regions, preventing discrepancies and ensuring that homeowners and businesses pay their fair share. Additionally, the BOE often handles appeals from property owners who disagree with their property assessments. By maintaining equitable property tax practices, the BOE plays a crucial role in funding local services like schools and infrastructure.