Board of Equalization
- boe@loudoun.gov
- Contact Phone
- 703-777-0289
- Type
- Board
- Total Vacancies
- 1
- Expiring Soon
- 0
Established under Virginia Code * 58.1-3373, the Board of Equalization (BOE) is charged with the responsibility of determining whether a property assessment is equalized among similarly situated properties and is assessed at its fair market value as of January 1 of the year in question. The BOE has the authority to increase, decrease or affirm real property assessments in order to ensure that these two tests are met. The BOE may only hear appeals for the current tax year assessment.
Meetings
Meeting dates and times are posted on the Loudoun County Government Calendar at loudoun.gov/calendar
Hearings
File an Appeal
The deadline for property owners who believe their assessments are incorrect to file an Application for Review with the Commissioner of the Revenue online at loudoun.gov/reaa was March 18, 2024. The Board of Equalization will begin taking appeals on April 18, 2024.
The BOE has an online appeal application system for use by Loudoun County taxpayers. Commercial property filers are required to file using the online system. Appeals filed online are generally scheduled first, with paper applications scheduled last.
All written materials, maps, photographs, and other documentary evidence which the appellant intends to present during a hearing must be filed with the BOE no later than June 3, 2024. (The statutory filing deadline is June 1, but if it falls on a Saturday, Sunday or Loudoun County government holiday, the deadline is the following business day.) The BOE will not consider any written information submitted after the deadline. The Office of the Commissioner of the Revenue must file all evidence no later than fifteen days prior to the scheduled hearing date.
NOTE: All written and supplementary information must be submitted with your application form. The file size has been increased from 5mb to 20mb. If the files are still too large, submit them in smaller sections. The appellant is solely responsible for the accuracy of their submission.
However, at the sole discretion of the BOE, additional written materials, maps, photographs, and other documentary evidence may be admitted into evidence at any time, either from the appellant, or the Commissioner of the Revenue. If additional documentary evidence is admitted, the BOE has the discretion to decide a continuance.
2024 Forms
- 2024 Commercial Online Filing Instructions (PDF)
- 2024 Residential Online Filing Instructions (PDF)
- 2024 Frequently Asked Questions (PDF)
- 2024 Letter of Authorization (PDF)
- Commercial Income Expense Summary Worksheet (PDF)
- Commercial Income Expense Worksheet Certification Letter (PDF)
- 2024 Administrative Procedures (PDF)
- boe@loudoun.gov
- Contact Phone
- 703-777-0289
The BOE is an independent body. Members of the BOE are Loudoun County property owners who have been appointed by the Loudoun County Board of Supervisors. The BOE does not determine the initial property assessment nor does it set the tax rate. Those functions are performed by the Office of the Commissioner of the Revenue and the Board of Supervisors, respectively.
Board Seats
Member Name | Appointed By | Seat Name | Status | Start Date | Calculated Term |
---|---|---|---|---|---|
Sharad Tandale | Board of Supervisors | at-large 05 | Active | 3/7/2023 | 2/19/2023 - 2/18/2026 |
Jianyi Zhuo | Board of Supervisors | at-large Alternate | Active | 3/21/2023 | 1/1/2023 - 12/31/2025 |
Clifford Keirce | Board of Supervisors | at-large 04 | Active | 3/16/2022 | 3/16/2022 - 3/15/2025 |
Kevin Kuesters | Board of Supervisors | at-large 01 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
John L Fuog | Board of Supervisors | at-large 02 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
Christine C Goodrum | Board of Supervisors | at-large 03 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
(Vacant) | Board of Supervisors | at-large Alternate | Vacant | 12/2/2023 - 12/1/2026 |
Member Name | Appointed By | Seat Name | Status | Start Date | Calculated Term |
---|---|---|---|---|---|
Sharad Tandale | Board of Supervisors | at-large 05 | Active | 3/7/2023 | 2/19/2023 - 2/18/2026 |
Jianyi Zhuo | Board of Supervisors | at-large Alternate | Active | 3/21/2023 | 1/1/2023 - 12/31/2025 |
Clifford Keirce | Board of Supervisors | at-large 04 | Active | 3/16/2022 | 3/16/2022 - 3/15/2025 |
Kevin Kuesters | Board of Supervisors | at-large 01 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
John L Fuog | Board of Supervisors | at-large 02 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
Christine C Goodrum | Board of Supervisors | at-large 03 | Active | 1/1/2022 | 1/1/2022 - 12/31/2024 |
(Vacant) | Board of Supervisors | at-large Alternate | Vacant | 12/2/2023 - 12/1/2026 |
at-large 05 | ||||||
---|---|---|---|---|---|---|
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
2/19/2023 - 2/18/2026 | Sharad Tandale | Board of Supervisors | at-large 05 | 3/7/2023 | ||
2/19/2020 - 2/18/2023 | Michael A Krueger | Board of Supervisors | at-large 05 | 2/19/2020 | 9/30/2022 | |
1/19/2017 - 12/31/2019 | Michael A Krueger | Board of Supervisors | at-large 05 | 1/19/2017 | 12/31/2019 | |
at-large Alternate | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
1/1/2023 - 12/31/2025 | Jianyi Zhuo | Board of Supervisors | at-large Alternate | 3/21/2023 | ||
at-large 04 | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
3/16/2022 - 3/15/2025 | Clifford Keirce | Board of Supervisors | at-large 04 | 3/16/2022 | ||
2/6/2019 - 2/5/2022 | Clifford Keirce | Board of Supervisors | at-large 04 | 5/24/2019 | 2/5/2022 | |
Aliscia N Andrews | Board of Supervisors | at-large 04 | 2/6/2019 | 4/9/2019 | ||
at-large 01 | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
1/1/2022 - 12/31/2024 | Kevin Kuesters | Board of Supervisors | at-large 01 | 1/1/2022 | ||
1/1/2019 - 12/31/2021 | Kevin Kuesters | Board of Supervisors | at-large 01 | 2/5/2019 | 12/31/2021 | |
1/21/2016 - 12/31/2018 | Kevin Kuesters | Board of Supervisors | at-large 01 | 1/21/2016 | 12/31/2018 | |
at-large 02 | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
1/1/2022 - 12/31/2024 | John L Fuog | Board of Supervisors | at-large 02 | 1/1/2022 | ||
1/1/2019 - 12/31/2021 | John L Fuog | Board of Supervisors | at-large 02 | 1/2/2019 | 12/31/2021 | |
at-large 03 | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
1/1/2022 - 12/31/2024 | Christine C Goodrum | Board of Supervisors | at-large 03 | 1/1/2022 | ||
1/1/2019 - 12/31/2021 | Christine C Goodrum | Board of Supervisors | at-large 03 | 1/2/2019 | 12/31/2021 | |
at-large Alternate | ||||||
Term | Member Name | Appointed By | Seat Name | Actual Start | Actual End | |
12/2/2020 - 12/1/2023 | Sharad Tandale | Board of Supervisors | at-large Alternate | 12/2/2020 | 3/6/2023 |