The Board of Equalization is a five-member citizen panel, appointed by the Circuit Court. If you do not agree with the appeal decision by the Department of Real Estate Valuation, then it is the Board's duty to hear evidence from the taxpayer and the assessor to decide if the assessment is correct. Your appeal to the Board also must be in writing. The Department of Real Estate can provide you with the forms for an appeal to the Board of Equalization and make appointments for you to appear before the Board. The Board of Equalization is independent of the Department of Real Estate and establishes its own deadlines and procedures based on the Code of Virginia.