Board of Review

Members

The Board of Review is composed of 3, 6 or 9 members who have the qualifications for holding elective City office as set forth in the Charter and who are free-holders of property assessed for taxes in the City. They are appointed by the Mayor, subject to confirmation by the Council.

March Board of Review

The purpose of the March Board of Review is to hear the complaints of all persons considering themselves aggrieved by assessments, and if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the Board shall correct the roll in such a manner as it deems just.  Additionally, the Board will hear current year poverty (hardship) exemption requests, real or personal property classification appeals, and current year veterans exemption requests.

2020 March Board of Review Schedule

July & December Board of Review

The July and December Board of Review can only address Clerical Errors and Mutual Mistakes of Fact related to real and personal property assessments.  Appeals may also be heard for current year only poverty exemption requests, but not poverty exemptions which were denied by the March Board of Review.  The Board may also consider current and up to 3 years prior of homeowner’s principal residence exemption affidavit requests where no previous affidavit was filed and denied.  The Board may also consider current year veterans exemption requests that were not denied by the March Board of Review.  The July and December Board of Reviews are prohibited from hearing disputes related to Property Valuation. However, Executive Order 2020-87 allows for taxpayers who were unable to appeal their valuation at the March Board of Review due to Covid-19 to appeal their valuation to the July Board of Review for 2020 only. Written appeals accompanied by Petition Form L-4035 should be submitted to the Office of the City Assessor no later than 5 PM on July 20, 2020. Call 329-4433 for more information.

2020 July & December Board of Review Schedule