Research

Administrative History

The State Board of Equalization and Assessment was established as a temporary commission by Chapter 346 of the Laws of 1949. The board assumed the responsibilities of the Department of Taxation and Finance for setting equalization rates, advising local assessors, developing assessment procedures, researching the value of parcels, regulating and approving assessments of taxable state-owned lands, hearing appeals on county equalization rates, and promoting the use of tax assessment maps. This temporary commission was reconstituted as a permanent, independent agency within the Office for Local Government in 1960. Chapter 957 of the Laws of 1970 required the board to establish minimum qualification standards and provide training programs for city and town assessors, county directors of real property tax services, and other employees of such municipalities having professional appraisal duties. The State Board of Equalization and Assessment was abolished in 1975 and the Division of Equalization and Assessment became a separate agency within the Executive Department.