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, the Board of Assessment Review meets to hear taxpayers’ complaints. When all complaints and evidence is heard, the Chairperson declares the meeting closed. Then the board decides on the dates they will meet to make their determinations. Once the determinations are made they are delivered to the Assessor, who in turn makes the corrections on the assessment roll. The final assessment roll is then open to the public on July 1, of every year. At that time, taxpayers’ can, if dissatisfied with the determination of the Board of Review, bring their case to the Small Claims Assessment Review Hearing within 30 days of July 1st. The Office of Court Administration appoints the Hearing Officer who will hear the case.