What issues can the BOE hear?

The Board of Equalization (BOE) plays a crucial role in the assessment process by addressing various issues related to property taxation. The correct answer includes taxability, uniformity, value, and homestead denials.

Taxability refers to whether a property is subject to taxation under specific laws and regulations, which is fundamental for determining whether the property should be included in the tax roll. Uniformity pertains to ensuring that properties of similar types and characteristics are assessed at similar rates, maintaining fairness in the property tax system. Value is essential as it relates to the market value assessment of a property, which directly impacts the amount of property tax owed. Homestead denials involve challenges to the denial of homestead exemptions, which can provide significant tax relief to eligible property owners.

The other options contain elements that do not accurately reflect all the issues that the BOE typically addresses. For example, while commercial appraisal challenges and real estate development may be relevant in some contexts, they are not standard issues specifically handled by the BOE. Equalization is indeed important, but its clearer representation in the correct answer is related to uniformity in assessments.