The Board of Assessment Review shall consist of not less than three but no more than five members appointed by the Town Board. The members must have knowledge of property values in the local town or village. Neither the Assessor nor any member of his or her staff may be appointed to the Board of Assessment Review. A majority of the Board of Assessment Review shall consist of members who are not officers or employees of the local government or village.

Each member serving on the Board of Assessment Review must attend training required by State Law. The members of the Board of Assessment Review shall annually choose one of their members to serve as Chairperson.

On the fourth Tuesday of May each year, the Board of Assessment Review has a public meeting to hear taxpayers’ complaints. When all complaints and evidence is heard, the Chairperson declares the public meeting closed. The board then schedules dates they will reconvene to review each complaint and determine if changes are justified. Once determinations are made, property owners are notified via letter. The Assessor is also notified, who then updates the changes to the assessment roll prior to it being finalized. The Final Assessment Roll is prepared and made available to the public on July 1st of every year. At that time property owners dissatisfied with the determination of the Board of Assessment Review may petition the court for further review of their property assessment complaint. Within 30 days of July 1st petitions must be submitted to the County to initiate a Small Claims Assessment Review Hearing. The Office of Court Administration will schedule and appoint the Hearing Officer who will hear the case.