Board of Review Meeting

The Board of Review (BOR) is the formal appeal process for an individual property owner who protests an assessment.

The BOR has specific statutory duties, including:

• Correcting all description and computation errors in the assessment roll.
• Checking the roll for omitted property and for double assessments.
• Adjusting assessments when proven incorrect by sworn testimony.

The property owner’s right to appeal a property tax assessment is part of the constitutional right to due process.

The BOR evaluates evidence based on facts. Property owners must provide factual information showing their property is incorrectly assessed. Once the assessor has valued the property, posted these values on the assessment roll, and signed the affidavit attached to the assessment roll, the values must be accepted as correct unless the testimony of sworn witnesses and the evidence they present indicate otherwise.

When

Location

Harrison Village Hall, W5298 Hwy 114, 54952, View Map