Which body is responsible for making equalization adjustments related to property assessments?

The Board of Equalization (BOE) is the entity responsible for making equalization adjustments related to property assessments. This board typically operates at the state or local level and is tasked with ensuring fairness and equity in property taxation. Their role includes reviewing assessment practices, addressing property owners' concerns about assessments, and making necessary adjustments to ensure that properties are assessed fairly.

The primary purpose of the BOE is to correct any discrepancies or inequalities in property values that may arise due to inconsistent assessment practices across different jurisdictions. This is essential for maintaining public trust in the assessment and taxation system, promoting fairness for all taxpayers.

In this context, while the County Planning Commission deals primarily with zoning and land use issues, the State Department of Revenue may set guidelines for assessments but does not perform equalization. The Local Tax Assessor's Office is responsible for determining property values but does not typically have the authority to make the equalization adjustments that the BOE is charged with.