Board of Equalization
It is the power and responsibility of the Board of Equalization (BOE) to increase, decrease, or affirm any real estate property assessment in order to ensure the equitable distribution of the tax burden among all of the citizens of the City of Manassas.
The Board of Equalization (BOE) for the City of Manassas consists of three members, all of which are residents of the city who have been appointed by the circuit court.
- The responsibilities, duties and limits of power of the BOE are defined by the statutes of the Code of Virginia.
- The BOE is an independent body and not a part of the Commissioner of the Revenue or City of Manassas government.
- The BOE does not make assessments nor does it set the tax rate.