What is the primary purpose of the Board of Equalization?

The primary purpose of the Board of Equalization is to evaluate property for tax purposes. This board plays a critical role in ensuring that property assessments are fair and equitable. By assessing properties, the Board helps establish the tax base for local governments and ensures that all property owners are treated consistently when it comes to property taxation. This responsibility includes reviewing complaints regarding property valuations and making adjustments as needed to maintain fairness in the taxation process. Understanding this function is vital for grasping how local governments determine revenue through property taxes and how property owners can engage with the system if they believe their assessments are inaccurate.