Which issue is NOT typically within the jurisdiction of the Board of Equalization?

The determination of property tax rates is generally not within the jurisdiction of the Board of Equalization. The Board of Equalization primarily handles issues related to the equalization of property assessments, ensuring that properties are assessed at a fair and consistent value.

Typically, the body responsible for setting property tax rates is the local government or legislative body, which takes into account various factors, including budgetary needs and revenue requirements. Because the Board of Equalization focuses on the assessment process rather than tax collection or rate setting, this makes it clear that option B is not a typical issue it addresses. In contrast, matters such as denials of homestead exemptions, challenges to property assessments, and assessments of property value uniformity fall squarely within the Board’s purview, as these relate directly to the fair and equitable treatment of property assessments in the jurisdiction.