Board of Equalization

  • Meet as needed
  • Rockbridge County Administrative Office Building
    Board of Supervisors Meeting Room, 1st Floor
    150 South Main Street                                                                                                                                          Lexington, Virginia 24450
About the Board
This Board is responsible for evaluating property for tax purposes. This Board convenes every five years. Members serve one-year terms and are recommended by Board of Supervisors to be duly appointed by the Circuit Court Judge.

  • Recommendations by Magisterial District
  • Appointments broadly representative of the community (traditionally one from each magisterial district)
  • At least 30% of the members (two members if total of five appointed) shall be:
    • Commercial or residential real estate appraisers
    • Other real estate professionals
    • Builders
    • Developers, or
    • Legal or Financial professionals, and
    • At least one such member shall sit in all cases involving commercial, industrial or multi-family residential property, unless waived by the taxpayer
  • Cannot be a member of the Board of Assessors, if any
  • To be eligible for appointment, each prospective member shall attend and participate in the basic course of instruction, given by the Department of Taxation