Board of Equalization


The Board of Equalization (BOE) serves as a review board for county real estate assessments. The BOE is responsible for hearing property owners’ appeals and may increase, decrease or affirm assessments. 


This board meets as needed during an assessment year.

Member Details

The BOE consists of five members who may be recommended by the Board of Supervisors and are appointed by the Circuit Court Judge.  Members must be residents of the county and a majority of the members must own land in the county.  At least 2 members shall be commercial/residential real estate appraisers or professionals, builders, developers, or legal or financial professionals.  To be eligible for appointment, each prospective appointee shall attend and participate in the basic course of instruction provided by the Department of Taxation as required by Section 58.1-3374 of the Code of Virginia.  In addition, at least once in every four (4) years of service on the board, each member shall take continuing education instruction provided by the Virginia Tax Commissioner in accordance with law.  Appointments will be for three years. 

NamePositionPhoneEmailTerm Expiration
Willard S. GrantCitizen Rep.202-431-3538Email Willard Grant12/31/2022
Mark CookCitizen Rep.804-815-0910Email Mark Cook12/31/2024
Kevin WilsonFinance Professional757-869-4108Email Kevin Wilson
Samuel BuntingReal Estate Appraiser804-815-3062Email Sam Bunting
B. Kay Van DykeCitizen Rep.757-810-8175Email Kay Van Dyke12/31/2023
Kendall HicksPoint of Contact804-693-1325Email Kendall HicksN/A

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes

Related Documents

Board of Equalization establishment

More Information

For more information, contact the Real Estate Assessment Department, 804-693-1325.