What is the purpose of the Board of Equalization?

The Board of Equalization is primarily responsible for ensuring that property assessments are conducted fairly and uniformly, which is why the focus is on ensuring equality in assessment. This means that the Board monitors and adjusts property tax assessments to avoid discrepancies that could lead to unequal taxation among property owners. The goal is to maintain fairness in how properties are valued for tax purposes, ensuring that similar properties are assessed at similar values, thus supporting equitable tax burdens among citizens.

Setting tax rates is typically the role of local government entities rather than the Board of Equalization. The Board does not oversee property sales, which is generally handled by real estate agencies or local governments, nor does it manage property databases; that task is often the responsibility of local assessor offices or land registries. By concentrating on the equality of assessments, the Board of Equalization plays a critical role in maintaining the integrity of the property tax system.