Which of the following is NOT one of the five matters that the BOE can hear?

The five matters that the Board of Equalization (BOE) can hear typically include issues directly related to property taxation and assessment. Among these, taxability refers to whether a property is subject to tax, uniformity concerns whether properties are assessed at comparable values, and homestead denials involve the right of property owners to claim certain tax exemptions based on residency.

Property aesthetics, on the other hand, does not fall under the purview of the BOE because it relates more to subjective opinions about the appearance of properties rather than objective assessment or taxation issues. The board is concerned with legal and financial aspects of property taxation rather than how properties look. Therefore, identifying property aesthetics as not being one of the hearable matters is correct, as it does not align with the typical functions or authority of the BOE.