Board of Review
When:If after attending the Open Book session you decide to appeal the assessed value, you will have an opportunity to appear before the “Board of Review”. The Board of Review is a panel that includes local officials and/or citizens appointed by the governing body. It is the Board’s duty to hear evidence presented by the property owner and the assessor. It is important to note that the Board’s function is not one of valuation, but of deciding the validity of the facts presented, under oath, before it. All deliberations must be done in open session and the Board of Review is required to decide each objection by a roll call vote. If, based on testimony the Board decides to change the assessed value, a notice of change will be sent to the property owner.