What matters/issues can the BOE hear that involve property valuations?

The Board of Equalization (BOE) primarily deals with issues related to property valuation and taxation. Among the choices, denials of homestead exemption are directly relevant to the assessment of property value because they directly affect the property tax assessment that the owner is obligated to pay. When a homestead exemption is denied, it can result in a higher property tax liability for the homeowner because the exemption reduces the taxable value of the property. The BOE has the authority to review these denials, ensuring that property owners have the opportunity to contest decisions that may lead to unfair taxation based on property value assessments.

In contrast, the other options pertain to different aspects of property law or management that do not directly involve property valuations from a taxation perspective. For example, property zoning laws relate to the usage of land and buildings rather than their assessed values. Flood zone classifications impact insurance and risk assessment but do not inherently influence how properties are appraised for tax purposes. Maintenance of property, while important for overall value and safety, is more related to property upkeep, which does not directly engage with the value assessments or tax implications that the BOE addresses.