The Board of Review is a quasi-Judicial body that reviews and decides cases where property owners disagree with the assessment of their property. It’s part of the checks and balances of the assessors office. When an objection if filed with the Board of Review, the Board:
- Holds a hearing.
- Hears both the property owner’s side as well as the assessor’s side of the case.
- Renders an opinion.
By statute, the Board of Review meets annually in May for a two-hour period. The Board of Review consists of the five Town Board Members, a citizen member, and the Town Clerk. The citizen member shall serve a five-year term.