The 2026 Board of Equalization (BOE) Appeal Form is the Application for Equalization of Real Property Assessment that you file with the Fairfax County Board of Equalization of Real Estate Assessments, and it is one of the Fairfax County property tax forms published by the Department of Tax Administration (DTA). Property owners use it to appeal their 2026 real estate assessment when they believe it is wrong. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form, its instructions and the filing deadline are set by the county.
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What is 2026 Board of Equalization (BOE) Appeal Form – Fairfax County, VA?
The 2026 Board of Equalization (BOE) Appeal Form is the application, titled Application for Equalization of Real Property Assessment, that a property owner files with the Fairfax County Board of Equalization of Real Estate Assessments to appeal the 2026 assessment of a parcel of real estate.
The BOE is an independent body whose members are Fairfax County property owners or residents appointed by the Fairfax County Board of Supervisors. It is not part of the Department of Tax Administration (DTA), does not make assessments and does not set the tax rate. If the appeal proves the assessment is in error, the BOE decides the correction and directs DTA to make the change. It has the power to raise, lower or affirm any real estate assessment.
The form asks for the property and owner details, the 2026 assessment notice values, the basis for the appeal, and the value you believe is correct as of January 1, 2026. A second page, the Application Supplement for Property Appeals, collects comparable properties and sale history. The instructions say a completed application is this form plus a written statement describing the error you believe DTA made, with supporting evidence.
This is not the appeal made to DTA itself. DTA's forms page lists a separate 2026 Real Estate Appeal Form for appeals to the Department of Tax Administration.
Who needs to file 2026 Board of Equalization (BOE) Appeal Form – Fairfax County, VA?
All applications must be filed by the owner of record of the property being appealed. Owners who believe their real estate is over-assessed in comparison with similar properties or in relation to fair market value, or whose assessment rests on wrong property facts, use this form.
- Representatives: an owner's representative, such as an attorney or tax representative, must include the owner's authorization (a Letter of Authorization) or the application may be denied for hearing.
- Tenants: if a tenant is appealing, a signed application and Letter of Authorization must come from both the owner and the tenant.
- Parties who paid the taxes: they may file as long as the owner also files an appeal.
- Commercial and income-producing properties: these appeals have extra requirements, including income/expense surveys and rent rolls.
- Multiple parcels: each parcel needs its own application. Commercial appellants filing several parcels within the same appeal also complete the multi-parcel spreadsheet.
The instructions warn that when an appeal is filed, the total assessment is reopened and may be increased, decreased or affirmed.
When to file 2026 Board of Equalization (BOE) Appeal Form – Fairfax County, VA
The statutory deadline is June 1. If June 1 falls on a Saturday, Sunday or Fairfax County holiday, the deadline is the following business day. For tax year 2026, a mailed application must be postmarked by June 1, 2026; a hand-delivered, emailed or uploaded application must be received by 4:30 p.m. (EDT) on June 1, 2026.
No additional material is accepted after the deadline, and all written materials you intend to use as evidence must be submitted by then. The instructions allow only maps and photographs to be added at the public hearing.
Residential appellants are notified in writing by the BOE Office that the application was received by July 1. Commercial appellants should also have their 2024 and 2025 income/expense surveys ready, since those must go with income-producing property appeals.
Documents you need
- A written statement describing the error you believe DTA made in determining the value of your property; the instructions say it is part of a completed application.
- Supplemental evidence supporting your claim; all written evidence must be submitted by the appeal deadline.
- Cover letters, if you use them, numbered and placed directly behind the application form.
- A Letter of Authorization from the owner of record if a representative files, numbered as the last page of the package; the owner's authorization is required or the application may be denied for hearing.
- If a tenant appeals: a signed application and Letter of Authorization from both the owner and the tenant.
- For income-producing properties: a copy of the DTA annual Income/Expense Survey for calendar years 2024 and 2025, plus the applicable rent rolls.
- For commercial appeals covering multiple parcels within the same appeal: the multi-parcel spreadsheet from the BOE appeal application page, completed with the application.
How to fill out 2026 Board of Equalization (BOE) Appeal Form – Fairfax County, VA
Mark property type and tax map number
Check Commercial or Residential, then enter the Tax Map Reference Number, which the form says is on the upper right corner of your Notice of Assessment Change. For commercial properties give only the tax map reference number, not an element number.
Enter the property details
Fill in Property Street Address, Property Location (City), Property Zip Code, Building Name (if any) and the name of the owner(s) on January 1, 2026.
Copy the 2026 assessment notice values
Enter the Land, Building and Total values shown on your 2026 assessment notice.
Select the basis for appeal
Check at least one box under Basis for Appeal: Fair Market Value, Lack of Uniformity, or Errors in Property Description.
State the proper assessment
Enter the Land, Building and Total values you believe are the proper assessment of the property on January 1, 2026.
Complete the applicant information
Every owner or applicant completes this section: printed name, work and home phone numbers with area code, a clearly printed e-mail address, and a mailing address if it differs from the property address.
Show whether you own the property
Check I am the owner of record or I am not the owner of record. If you are not, state your relation to the owner, such as attorney or tax representative, and have a Letter of Authorization ready.
Complete the supplement page
On the Application Supplement for Property Appeals, list up to three comparable properties with tax map number, owner, address, assessed values, land area, zoning and how each supports your appeal; sales must have been finalized on or before January 1, 2026. Add the most recent sale date and price and whether the property was listed for sale in the last 3 years.
Sign and date the certification
Sign as applicant or owner, print your name and complete the "Given under my hand this day of" line for 2026, certifying the facts are true to the best of your knowledge and belief.
Number and assemble the pages
Number every page one inch down from the upper right corner, starting with the application as page #1, put your tax map reference number on every page, place cover letters right after the form and the Letter of Authorization last. Use single-sided paper and paper clips, no staples.
Review and download the completed PDF
Check that all lines are filled and the Basis for Appeal is marked, then download or print the completed PDF from FillingPDF, add your written statement and evidence, and submit through one of the channels described under How to submit.
How to submit 2026 Board of Equalization (BOE) Appeal Form – Fairfax County, VA
You can submit the application by mail, by hand delivery, by email, or, for some commercial appellants, by upload to a shared drive.
- By mail: Fairfax County Board of Equalization (BOE) of Real Estate Assessments, 12000 Government Center Parkway, Suite 331, Fairfax, Virginia 22035-0033. It must be postmarked by June 1, 2026.
- Hand delivery: Suite 331 at the same address, by 4:30 p.m. (EDT) on June 1, 2026.
- By email: [email protected]. Residential and commercial appellants may both email an application, and it must be received by 4:30 p.m. (EDT) on June 1, 2026.
- Shared drive (commercial only): commercial appellants with multiple BOE appeals may email the BOE Clerk at the same address to request access. The Clerk creates individual accounts and sends instructions. An application is needed for every appeal.
Send the original signed application and attachments on single-sided 8 ½ x 11 paper, paper-clipped and not stapled. Do not mail the instruction page or checklist. Keep a copy of everything. For questions, call 703-324-4891. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Stapling any part of the original application or supporting documents; the checklist says not to staple, and the pages should be paper-clipped.
- Using one application for several parcels; a separate application is required for each parcel.
- Appealing a commercial property by element number; the instructions say to give only the tax map reference number or the appeal is returned as incomplete.
- Leaving off the Tax Map Reference Number from any page of the application or supporting information.
- Not numbering pages consecutively, starting with the application as page #1, or placing the Letter of Authorization anywhere but last.
- Filing for an owner without the owner's Letter of Authorization, or without both owner and tenant signatures for a tenant appeal; this may lead to denial for hearing.
- Leaving lines blank or not checking at least one Basis for Appeal box.
- Omitting the 2024 and 2025 income/expense surveys and rent rolls for an income-producing property.
- Mailing the instruction page or the checklist with the application.
- Sending extra written evidence after the June 1 deadline; the BOE accepts only maps and photographs at the public hearing.
Frequently asked questions
What is the 2026 Board of Equalization (BOE) Appeal Form?
It is the Application for Equalization of Real Property Assessment used to appeal a 2026 real estate assessment to the Fairfax County Board of Equalization. The BOE can raise, lower or affirm the assessment if you show it is erroneous.
Is this the form to appeal my Fairfax County property tax assessment?
It is the form for appealing your real estate assessment to the BOE. The county also lists a separate 2026 Real Estate Appeal Form for appeals made to the Department of Tax Administration, so confirm which appeal you are making.
What is the deadline to file a BOE appeal in Fairfax County?
June 1, or the next business day if June 1 is a Saturday, Sunday or county holiday. For 2026, mail must be postmarked by June 1, 2026; hand-delivered or emailed applications must be received by 4:30 p.m. (EDT) that day.
Can I email my BOE appeal application?
Yes. Residential and commercial appellants may email the application to [email protected], and it must be received by 4:30 p.m. (EDT) on the deadline. Residential appellants get written notice of receipt by July 1.
Do I need a separate application for each parcel?
Yes. A separate application is required for every parcel. Commercial appellants filing multiple parcels in the same appeal also complete the multi-parcel spreadsheet from the BOE appeal application page.
What do I attach to the BOE appeal form?
Attach a written statement describing the error you believe DTA made, plus supporting evidence. Income-producing properties also need the 2024 and 2025 income/expense surveys and rent rolls, and representatives need a Letter of Authorization.
Can my assessment go up if I file a BOE appeal?
Yes. The form states that when an appeal is filed, the total assessment is reopened and may be increased, decreased or affirmed. The assessment is presumed correct, and the burden is on the applicant to show otherwise.
Who can file a BOE appeal if I rent the property?
Applications must be filed by the owner of record. If a tenant appeals, a signed application and Letter of Authorization are required from both the owner and the tenant. A party who paid the taxes may file only if the owner also files.
Can I fill out the Fairfax County BOE appeal form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the appeal; you submit it to the BOE by mail, hand delivery, email or the commercial shared drive.
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