Property Tax Review Board Names by State
A property tax review board is a quasi-judicial body that hears homeowner challenges to assessed property values. Its name varies by state: Texas calls it the Appraisal Review Board (ARB), New York calls it the Board of Assessment Review (BAR), Florida calls it the Value Adjustment Board (VAB).
| State | Review Body | Short Name | Terminology |
|---|---|---|---|
| Alabama | County Board of Equalization | BOE | appeal |
| Alaska | Board of Equalization | BOE | appeal |
| Arizona | State Board of Equalization | SBOE | petition |
| Arkansas | County Equalization Board | CEB | appeal |
| California | Assessment Appeals Board | AAB | appeal |
| Colorado | County Board of Equalization | CBOE | objection |
| Connecticut | Board of Assessment Appeals | BAA | appeal |
| Delaware | Board of Assessment Review | BAR | appeal |
| District of Columbia | Real Property Tax Appeals Commission | RPTAC | appeal |
| Florida | Value Adjustment Board | VAB | petition |
| Georgia | County Board of Equalization | BOE | appeal |
| Hawaii | Board of Review | BOR | appeal |
| Idaho | County Board of Equalization | BOE | appeal |
| Illinois | County Board of Review | BOR | appeal |
| Indiana | Property Tax Assessment Board of Appeals | PTABOA | appeal |
| Iowa | local Board of Review | Board of Review | protest |
| Kansas | Board of Tax Appeals | BOTA | appeal |
| Kentucky | local Board of Assessment Appeals | BAA | appeal |
| Louisiana | parish Board of Review | BOR | appeal |
| Maine | State Board of Property Tax Review | BPTR | abatement |
| Maryland | Property Tax Assessment Appeals Board | PTAAB | appeal |
| Massachusetts | Appellate Tax Board | ATB | abatement |
| Michigan | March Board of Review (local), then the Michigan Tax Tribunal | March BOR / MTT | appeal |
| Minnesota | Board of Appeal and Equalization | BAE | appeal |
| Mississippi | Board of Supervisors (sitting as the board of equalization) | Board of Supervisors | appeal |
| Missouri | County Board of Equalization | BOE | appeal |
| Montana | County Tax Appeal Board | CTAB | appeal |
| Nebraska | county Board of Equalization | County BOE | protest |
| Nevada | County Board of Equalization | County BOE | appeal |
| New Hampshire | Board of Tax and Land Appeals | BTLA | abatement |
| New Jersey | County Board of Taxation | County Board | appeal |
| New Mexico | County Valuation Protests Board | CVPB | protest |
| New York | Board of Assessment Review | BAR | grievance |
| North Carolina | County Board of Equalization and Review | BER | appeal |
| North Dakota | local, county, and State Boards of Equalization | Board of Equalization | appeal |
| Ohio | Board of Revision | BOR | complaint |
| Oklahoma | County Board of Equalization | County BOE | protest |
| Oregon | Property Value Appeals Board | PVAB | appeal |
| Pennsylvania | County Board of Assessment Appeals | Board of Assessment Appeals | appeal |
| Rhode Island | local Tax Board of Review | Tax Board of Review | appeal |
| South Carolina | County Board of Assessment Appeals | Board of Assessment Appeals | appeal |
| South Dakota | local, county (or consolidated), and State boards of equalization | Board of Equalization | appeal |
| Tennessee | State Board of Equalization | SBOE | appeal |
| Texas | Appraisal Review Board | ARB | protest |
| Utah | County Board of Equalization | County BOE | appeal |
| Vermont | Board of Listers | (varies) | grievance |
| Virginia | Board of Equalization | BOE | appeal |
| Washington | County Board of Equalization | BOE | appeal |
| West Virginia | Board of Equalization and Review | BOER | appeal |
| Wisconsin | Board of Review | BOR | objection |
| Wyoming | County Board of Equalization | County BOE | appeal |