Board of review vs. board of equalization: what's the difference?

Last updated 2026-07-10

What is a board of review and what does it actually do?

A board of review is the first formal stop for most homeowners who think their assessment is wrong. You file a complaint, show up (or submit written evidence), and a panel of appointed or elected members decides whether your assessed value goes up, down, or stays the same.

The job is narrow. Look at this specific parcel, weigh the evidence, and rule. They are not setting policy for the whole county. They are not adjusting ratios for entire property classes. Their authority starts and stops with the individual appeal in front of them.

The name is not standardized at all. Illinois calls it the Board of Review ^[1]. New York uses "Board of Assessment Review" ^[2]. Michigan runs a March Board of Review and a July/December Board of Review, and the two sessions handle different types of appeals ^[3]. Ohio uses the "Board of Revision" ^[4]. In many Southern states you appear before an "Assessment Appeals Board" or even a county board of equalization sitting in its local-hearing mode. The words change. The function stays roughly the same.

Board of review members are usually laypeople, not professional appraisers. In some counties they are elected commissioners. In others, the county board of supervisors appoints them. A few states require at least one member to hold an appraisal credential. Their decisions can almost always be appealed further, either to a state board of equalization or directly to tax court.

What is a board of equalization and how is it different?

A board of equalization has two distinct jobs, and separating them clears up most of the confusion.

Job one is the macro job: make sure property is assessed at the same percentage of market value across different counties or different property classes within a state. If one county assesses at 60% of market value and the next county over assesses at 80%, the state board of equalization steps in and applies an equalization factor (sometimes called a multiplier) to bring the lower county up ^[5]. This is a mathematical, policy-level function that hits every taxpayer in a county at once. You as an individual homeowner have no input into it and no vote in the outcome.

Job two, in many states, is hearing individual appeals, especially for commercial or industrial property or for appeals that come after the local board of review has already ruled. California's 58 county assessment appeals boards are technically doing equalization work at the local level ^[6]. Georgia calls its local appeal body the "Board of Equalization," and it handles individual homeowner appeals directly ^[7]. Missouri's State Tax Commission hears appeals after the local board of equalization has ruled ^[8].

So the honest answer: in some states, a "board of equalization" is where individual homeowners go to appeal. In others, it is a state-level administrative body that never talks to individual taxpayers at all. You have to look up your specific state.

The table below shows how a sample of large states label their bodies and what role each plays.

How do these bodies compare across major states?

State	Local appeal body name	State-level body	Individual appeals at state level?
Illinois	Board of Review (county)	Property Tax Appeal Board (PTAB)	Yes, after local BOR [1]
New York	Board of Assessment Review	Small Claims Assessment Review (SCAR) / court	Yes (SCAR or Article 7) [2]
California	Assessment Appeals Board (county)	State Board of Equalization (oversight only)	No individual appeals at state BOE [6]
Georgia	Board of Equalization (county)	State Board of Equalization	No individual appeals at state level [7]
Michigan	Board of Review (local), then MTT	Michigan Tax Tribunal	Yes [3]
Ohio	Board of Revision (county)	Board of Tax Appeals	Yes [4]
Texas	Appraisal Review Board	State Office of Administrative Hearings (SOAH) or district court	Yes, after ARB [9]
Missouri	Board of Equalization (county)	State Tax Commission	Yes [8]
Minnesota	Local Board of Appeal and Equalization	Tax Court	Yes [10]

A few things jump out. The phrase "board of equalization" appears at both the local and state level in different states, and that is the core source of confusion. Almost every state runs a two-step process: local first, then a higher tribunal if you lose. Texas is an outlier because its Appraisal Review Board is part of the appraisal district, not a separate government body, though it works like a board of review for individual appeals ^[9].

For cook county tax assessor tax bill situations in Illinois, the appeal path runs: Cook County Assessor, then the Cook County Board of Review, then PTAB or circuit court ^[1].

Which one actually hears your property tax appeal?

For a homeowner contesting an assessment, the answer is almost always the local board, whatever it is called in your state. The macro equalization function of a state board of equalization does not need your participation and is not the venue for "my house is assessed $40,000 too high."

Here is how to find out which body you need:

1. Read the notice of assessment or notice of proposed valuation your assessor mailed you. It names the appeal body and the deadline. This is the authoritative source. 2. Search your state's department of revenue or department of taxation website. Most post a taxpayer rights guide that maps the exact appeal path. 3. Call the assessor's office and ask: "If I disagree with my assessment, where do I file my appeal?" They are required to tell you.

Do not assume. States like Georgia and Missouri use "board of equalization" as the first-level individual appeal body. Read this article, assume "equalization" means macro policy only, skip that step, and you miss your appeal window entirely.

For readers in Georgia, gwinnett county tax assessor and bibb county tax assessor pages have specific filing instructions for the county boards of equalization that hear residential appeals there.

What powers does each body have over your assessment?

Both bodies can raise your assessment. That surprises homeowners who assume filing an appeal is a one-way street. A board of review that thinks your assessor was too generous can increase your value instead of cutting it. Some states limit this: New York's Board of Assessment Review, for example, can only reduce or affirm, never raise ^[2]. Michigan's Board of Review can raise a value but must notify you before the hearing if it intends to ^[3]. Read your state statute before you assume you are safe.

A local board of review or equalization typically can:

• Change the assessed value of the specific parcel before it.
• Grant or deny exemptions (homestead, senior, disability) in some states.
• Correct clerical errors in property records.

A state board of equalization in its macro role typically can:

• Apply a state equalization factor (multiplier) to an entire county's assessment roll.
• Certify the equalized assessed value used for state aid and levy calculations.
• Hear appeals from lower boards in some states, acting like an administrative court.

The state equalization factor matters to you even if you never appear before the state board. In Illinois, the state multiplier is applied before the tax rate is set, so it changes your bill even though you had no say in it ^[1]. For montgomery county property tax and similar jurisdictions, knowing whether a state equalization factor applies helps you read your bill correctly.

What deadlines apply to each type of board?

Deadlines are where people lose appeals before they start. Miss the local board filing deadline and you typically waive your right to appeal for that year. Full stop.

Local board deadlines vary by state and sometimes by county within a state. A few real examples:

• Illinois: Board of Review filing deadline is set by each county, but falls between June 1 and September 10 in most counties ^[1].
• New York: Board of Assessment Review complaints are due on Grievance Day, the fourth Tuesday in May in most municipalities (some differ) ^[2].
• Michigan: Local Board of Review meets in March; the deadline to appear is the close of that session, usually the second or third week of March ^[3].
• Georgia: Taxpayer has 45 days from the date of the notice of assessment to appeal to the county Board of Equalization ^[7].
• California: Assessment Appeals Board applications are generally due by November 30 of the tax year for regular roll changes ^[6].
• Texas: Appraisal Review Board protest deadline is May 15 or 30 days after the notice is mailed, whichever is later ^[9].
• Ohio: Board of Revision complaints must be filed by March 31 of the year after the tax year at issue ^[4].

State-level appeals after a local board ruling carry their own separate deadlines, also strict. The Michigan Tax Tribunal, for example, has a July 31 deadline for most residential appeals after the local Board of Review ^[3].

Write the deadline on your calendar the day the assessment notice arrives. No reminder is coming.

Can the state board of equalization raise taxes for an entire county?

Yes, and this is the part of equalization that feels deeply unfair to homeowners who had nothing to do with it.

When the state board decides a county's assessments run systematically below the required assessment ratio (usually 100% of market value, though some states use lower ratios), it applies an upward equalization factor. Every property in that county gets multiplied by that factor for state purposes, and in some states for local levy purposes too.

The effect is often capped by tax rate adjustments. Illinois law requires that the extension (total taxes collected) not automatically climb just because equalization factors change, though individual bills can shift depending on where a property's assessed value falls relative to the new county average ^[1]. The state board of equalization's website or your state legislature's fiscal office lists the current year's factors for each county.

That is why the macro equalization process matters even when you win your individual appeal. Cut your assessed value by 10% while the state equalization factor rises 8% that year, and your tax bill may barely move.

For complex commercial situations, where equalization factors hit hardest, see our coverage of la county property tax and santa clara property tax, where assessment appeals boards handle large-scale commercial valuation disputes.

How do you prepare evidence for a board of review hearing?

The evidence rules at a board of review are looser than tax court but more structured than most homeowners expect. Show up with documents. Do more than talk.

The strongest evidence package has three parts.

First, a sales comparison. Find three to six recent sales of properties similar to yours (same neighborhood, similar size, similar age and condition) that sold below what your assessed value implies. Your county assessor's own online database is a legitimate source for comparable sales, publicly available on most county assessor websites. Sales from the 12 months before your assessment date carry the most weight.

Second, evidence of property-specific problems. A recent independent appraisal is the gold standard, but it costs $300 to $600 for a residential property and most boards accept a credible comparable sales analysis without one. Repair estimates, photographs of structural problems, and permits showing the property is smaller than the assessor's records claim all help.

Third, proof that the assessor's property data is wrong. Check the assessor's record card for your property: square footage, number of bathrooms, condition rating, and lot size. Errors here are common and easy to document.

TaxFightBack's DIY appeal kit walks you through building this evidence package without hiring a contingency firm, so you keep 100% of any tax savings.

Boards of review are not looking for legal arguments. They want factual evidence about value. Keep the presentation simple.

What happens after the local board rules against you?

Losing at the local board is not the end. Every state provides at least one more appeal level, and some provide two.

The next step is almost always a state administrative tribunal or a court. Examples:

• Illinois: After the Cook County Board of Review, you can file with the Property Tax Appeal Board (PTAB) or go directly to circuit court ^[1].
• New York: After the Board of Assessment Review, residential owners can file a Small Claims Assessment Review (SCAR) petition, a simplified court process with a $30 filing fee ^[2].
• Michigan: After the local Board of Review, the Michigan Tax Tribunal is next, with its own July 31 deadline ^[3].
• Georgia: After the county Board of Equalization, you can appeal to the superior court within 30 days ^[7].
• Texas: After the Appraisal Review Board, you can request binding arbitration (for properties under $5 million for homesteads or $10 million for commercial) or go to district court ^[9].

The evidence standards get stricter at each level. By the time you reach tax court, you generally need a licensed appraiser's report. The gap between a New York SCAR filing fee ($30) and a full tax court case (potentially thousands of dollars in legal and appraisal fees) is enormous, which is why winning at the local board of review level matters so much.

For Texas readers, bexar county tax assessor has specific information on the ARB process and the arbitration path in that county.

Does every state use both a board of review and a board of equalization?

No. Some states fold both functions into a single body. Some have no separate local review board at all and send individual appeals straight to a state tribunal.

Minnesota, for example, runs the Local Board of Appeal and Equalization (LBAE) at the city or township level, which handles individual appeals, and the County Board of Appeal and Equalization (CBAE) at the county level, which handles both individual appeals and some equalization functions ^[10]. One body, two functions, two tiers.

California separates the functions almost completely. County Assessment Appeals Boards hear individual appeals ^[6]. The State Board of Equalization assesses certain classes of property (railroads, utilities) directly and oversees county assessment practices, but individual homeowners do not appear before the state BOE ^[6].

Some small states and territories route all appeals through their department of revenue or a single state board with no local layer at all.

The safe move: find your state's property tax taxpayer guide, which every state department of revenue is required to publish or make available. It tells you exactly which body handles your appeal and in what sequence. A list of state revenue department websites is maintained by the Federation of Tax Administrators at https://www.taxadmin.org.

What are the most common mistakes homeowners make with these boards?

Missing the deadline is the single most common mistake. Assessment notices often land during summer when attention drifts, and the filing window at the local board can be as short as 30 to 45 days.

Second biggest mistake: filing with the wrong body. A homeowner in Georgia who researches "board of review" online, finds no such thing in their state, and gives up might never spot the Board of Equalization form that is actually the right filing vehicle.

Third: confusing the state equalization function with the individual appeal path. Reading that your state has a "Board of Equalization" and assuming that is where you file your individual appeal can send you to the wrong office and waste weeks.

Fourth: bringing no evidence. Showing up and telling a board "my house is worth less than that" with no sales data, no appraisal, and no documentation of errors almost never works. The board gave the assessor the benefit of the doubt once. They will do it again without concrete evidence to the contrary.

Fifth: waiving the hearing. Many boards allow written submissions instead of appearing. Written-only submissions tend to win less often, because you cannot answer questions or present clarifying evidence in real time. If you can appear, appear.

For readers in jurisdictions like hennepin county property tax in Minnesota or st louis county personal property tax in Missouri, local board procedures have specific quirks worth confirming directly with the county before you file.

How do equalization factors affect your actual tax bill?

The equalization factor (called a multiplier in Illinois and several other states) is applied to your local assessed value to produce an equalized assessed value (EAV). The tax rate is then applied to the EAV, not to the raw assessed value.

Here is the math with a simple example. Say your assessor sets your value at $200,000 and your state assessment ratio is 33.3%. Your local assessed value is $66,600. If the state board of equalization decides your county is assessing at only 30% of market value instead of 33.3%, it applies an equalization factor of about 1.11. Your EAV becomes $73,926 instead of $66,600, and your tax bill rises proportionally, with no action on your part.

States that use equalization factors include Illinois, Colorado, and several others with fractional assessment systems. States that assess at 100% of market value (California for new or recently sold properties under Proposition 13, and others) have less need for equalization factors but still use the mechanism for certain property classes.

The Illinois Department of Revenue publishes equalization factors for every county each year ^[5]. If you are trying to reverse-engineer your tax bill, that is the starting document.

This is a genuinely confusing area, and nobody has clean, nationally consistent data on how often equalization factors move individual bills versus how often levy adjustments offset them. The best county-level breakdowns come from your county clerk's tax extension report, a public document.

Frequently asked questions

What is the difference between a board of review and a board of equalization?

A board of review hears individual property owner appeals and rules on specific parcels. A board of equalization, in its primary state-level role, sets uniform assessment ratios across counties or property classes. In some states (Georgia, Missouri, Minnesota), the body called a board of equalization also hears individual residential appeals at the local level, which is the main source of confusion.

Which board should I file my property tax appeal with?

Check the assessment notice the assessor mailed you. It names the correct appeal body and the filing deadline. If you cannot find it, call your county assessor's office or search your state revenue department's website for its taxpayer rights guide. Filing with the wrong board, or missing the deadline, typically ends your appeal for that tax year.

Can a board of review raise my assessment when I appeal?

Yes, in most states a board of review has authority to raise, reduce, or affirm your assessed value. New York's Board of Assessment Review is a notable exception and can only reduce or affirm. Michigan requires the board to notify you before the hearing if it plans to raise your value. Know your state's rules before filing so you can weigh the risk.

What happens if I lose at my local board of review or board of equalization?

You have at least one more appeal option in every state. Common next steps are a state administrative tribunal (Illinois PTAB, Michigan Tax Tribunal, Texas binding arbitration), a simplified court process (New York SCAR, $30 filing fee), or full tax court or superior court. Evidence standards tighten at each level; by the state tribunal stage, a licensed appraisal report is usually expected.

Does the state board of equalization hear individual homeowner appeals?

Usually no. Most state boards of equalization handle macro equalization (setting county-wide assessment ratios) rather than individual disputes. California's State Board of Equalization is an example of this. However, in states like Georgia and Missouri, a body called the board of equalization does hear individual appeals at the local or state level, so you must check your specific state.

How long does a board of review hearing take?

Most residential hearings at a local board of review run 10 to 20 minutes. Boards handle large dockets, especially in high-appeal years, so time is limited. Have your evidence organized and your key comparable sales ready to summarize quickly. Some boards allow or require written submissions, in which case there is no hearing at all, just a review of your documents.

What is an equalization factor and how does it affect my property taxes?

An equalization factor (or multiplier) is a number the state applies to your locally assessed value to produce an equalized assessed value (EAV). If your county is assessing below the required ratio, the state board applies a factor above 1.0, which raises your EAV and your tax bill. The Illinois Department of Revenue publishes county-by-county equalization factors annually. Levy adjustments sometimes offset the effect, but not always.

Do I need a lawyer or appraiser to appear before a board of review?

For a residential appeal at the local board of review, no. Most homeowners represent themselves effectively with a clear comparable sales analysis and any evidence of errors in the assessor's property record. A professional appraisal ($300 to $600 for residential) strengthens your case but is rarely required at this stage. Lawyers become more valuable if you escalate to a state tribunal or court.

How do deadlines differ between the local board and the state board?

Local board deadlines are typically 30 to 90 days after the assessment notice is mailed, with exact dates set by state statute or individual county. State tribunal deadlines run separately after the local board rules, and the clock starts from the date of the local board's decision. Michigan's Tax Tribunal residential deadline is July 31. Illinois PTAB filings are due within 30 days of the final Board of Review decision.

What evidence should I bring to a board of review hearing?

Bring three to six comparable sales of similar properties that sold below what your assessed value implies, pulled from your county assessor's own sales database or public records. Add photographs and repair estimates if condition is an issue. Bring a copy of your property record card and mark any factual errors (wrong square footage, wrong bedroom count). A one-page summary of your argument helps a busy board follow along.

Are board of review decisions public record?

In most states, yes. Board of review decisions and the filed complaints are public records subject to your state's open records law. This means you can look up how a board ruled on comparable properties in prior years, which is useful for calibrating your own appeal. Contact the county clerk or the board's administrative office to request the records.

What is the difference between a board of revision and a board of review?

Just terminology. Ohio uses 'Board of Revision' for what other states call a board of review or board of assessment review. The function is the same: hear individual property owner complaints about assessed values and issue a ruling. The complaint deadline in Ohio is March 31 of the year after the tax year at issue, filed with the county auditor who convenes the Board of Revision.

Can I appeal to both the local board and a state board at the same time?

No. The standard process is sequential: local board first, then state tribunal if you lose or want further review. Filing simultaneously at both levels is generally not permitted and the state tribunal will typically not accept a case that has not exhausted the local appeal step. There are narrow exceptions in a few states for procedural failures at the local level, but they are rare.

How do I find the board of review or board of equalization for my county?

Start with your assessment notice, which names the body. If you do not have it, search '[your county name] board of review' or '[your state] property tax appeal.' Your county assessor's website almost always links to the appeal form and the correct board. Your state department of revenue or taxation also publishes a taxpayer rights or appeal guide that maps the full process.

Sources

1. Illinois Department of Revenue, Property Tax information: Illinois uses county Boards of Review for individual appeals and the Property Tax Appeal Board (PTAB) as the next step; county filing deadlines fall between June 1 and September 10 in most counties.
2. New York State Department of Taxation and Finance, Property tax and assessment: New York's Board of Assessment Review hears grievance complaints on Grievance Day (typically the fourth Tuesday in May); SCAR petitions have a $30 filing fee and the board can only reduce or affirm, not raise.
3. Michigan Department of Treasury, Property Tax: Michigan holds a March Board of Review for most appeals; the Michigan Tax Tribunal residential appeal deadline is July 31; the board must notify owners if it intends to raise their value.
4. Illinois Department of Revenue, Property Tax information: The Illinois Department of Revenue publishes county-by-county equalization factors annually; these multipliers are applied to local assessed values to produce equalized assessed values (EAV).
5. California State Board of Equalization, Property Taxes: California's 58 county Assessment Appeals Boards hear individual property appeals; applications are generally due by November 30 of the tax year; the State Board of Equalization does not hear individual residential appeals.
6. Missouri State Tax Commission: Missouri homeowners appeal first to the county Board of Equalization, then to the State Tax Commission; the STC hears appeals from local BOE decisions.
7. Texas Comptroller of Public Accounts, Property Tax: Texas protest deadline is May 15 or 30 days after the appraisal notice is mailed, whichever is later; after the ARB, owners can request binding arbitration for qualifying properties or file in district court.
8. Federation of Tax Administrators: The Federation of Tax Administrators maintains links to all state revenue department websites, which publish required taxpayer rights guides for property tax appeals.