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Last Updated: 2/4/2019

Board of Appeal and Equalization

Why do board members need to be trained?  

State law requires each Board of Appeal and Equalization meeting to include a voting member who has completed a Department of Revenue training course within the last four years.   


​If LBAE does not meet requirement

​If CBAE does not meet requirement

Have at least one trained member by February 1
Board's powers are transferred to the county for a minimum of two assessment years​. ​Board's powers are transferred to a special board for a minimum of two assessment years.
Trained member is present at board meeting

​Board meeting is turned over to county and becomes an Open Book meeting. Board's powers are also transferred to county for the next assessment year.
​Meeting is adjourned immediately and taxpayers may appeal to the Commissioner of Revenue by August 1. County is assessed a fee of $500 for each tax parcel that is appealed.

How Do I Take the Training?

The online training is no longer available for the current appeal season. The training will be available on July 1, 2019. Please view the handbook below for information on local and county board of appeal and equalization.

Where can I see who is trained?  

To help you comply with this requirement, we keep lists of all LBAE and CBAE members who have taken the training in the last four years. We update the certification lists at the end of each month. You can use the filter and sort functions in the files below to find the information you need. 



This handbook provides detailed information about local and county board of appeal and equalization.

 Board of Appeal and Equalization Handbook


Please email or call 651-556-6091.