Board of Review

The Board of Review (BOR) is established under the authority of State Statute 70.46 and its duties are governed by State Statute 70.47. By statute, the members of the BOR are the town board supervisors plus the town clerk. A simple majority of members constitutes a quorum. Under Town Ordinance 2.06, alternate BOR members may be appointed. The BOR is required to carefully examine the assessment roll prepared by the assessor and correct all apparent errors in description or computation, and add all omitted property. The BOR cannot raise or lower the assessment of any property except after hearing appeals brought before it. The BOR hears appeals as granted by State Statute 70.47 brought to it by those who disagree with the Assessor’s valuation. Appeals of property classification when it affects the assessed value may also be brought before the BOR. Written or oral notice of an intent to file an objection must be provided to the Board of Review’s clerk and the objection must be filed in writing with the Board of Review before being heard. Objection forms are available from the Town Clerk. The board of review meets annually at the Town Hall during the 45-day period beginning on the 4th Monday of April, per the public notice, at which time it may adjourn to a future date.