A Board of Equalization is a stage agency that is responsible for assessing property taxes in a uniform manner. Most cities and counties rely on property taxes for their operating revenues. Homes, land and commercial properties are given an assessed value, and the property taxes are based on this amount. The State Board of Equalization is given the charge of ensuring that any property taxes are assessed in a uniform manner to all residents and property owners. Because home values change on a regular basis, it is essential that the government has a way to change the assessment of any particular property. In addition, some homeowners embark on home improvement projects that cause the value of their property to rise. The Board of Equalization ensures that any changes are included in a government jurisdiction's taxation scheme.