The Benton County Board of Equalization (BOE) is established to ensure that all property tax assessments are uniform, fair and equitable for properties within Benton County.

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The Board of Equalization is an independent and autonomous body consisting of nine (9) Benton County property owners. Two (2) members of the board will be selected by representatives of the school district(s) in the county; Two (2) members will be selected by the representatives of all the cities and incorporated towns in the county; Two (2) members will be appointed by the County Judge; and Three (3) members will be appointed by the Quorum Court. Members serve three (3) year staggered terms of office, with terms set to expire on the on the 1st Monday in June of each year, or until his/her successor is appointed. Appointments may be scheduled beginning the 3rd Monday in July through the 3rd Monday in August. The last day to schedule a formal hearing with the BOE is the 3rd Monday in August.