Members are appointed by the Arlington County Circuit Court for 3 year terms. Each member must be a resident of the City of Falls Church and must attend periodic training given by the Virginia Department of Taxation. Board members receive compensation from the city based on an hourly rate set by the City Council.
The Board of Equalization (BOE) hears and considers taxpayers' petitions regarding real estate assessments made by the City Assessor. The Board has the power to order an increase or decrease, or to affirm the assessment in question.