The Board of Review examines and reviews the assessment roll as prepared by the Township Assessor, hears taxpayer appeals and endorses the completed assessment roll. The Board of Review is required to meet in March of each year. If convened, the Review shall also meet in July or December, or both July and December. 

 

During the March meetings, the Board of Review is tasked with looking at the current year assessment roll. The March Board of Review does not have the authority to go back in time and review prior year matters. The Board of Review will meet on the Monday, Tuesday or Wednesday following the second Monday in March for the purpose of hearing taxpayer appeals of current year assessments. 

 

When appealing to the Board of Review, it is important to know that it is the burden of the taxpayer to provide evidence showing the assessment placed upon the property is incorrect. The Board of Review needs good reason to alter an assessment. It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What are you basing your opinion on?”. Obtaining proper documentation to assist in your appeal is very important. You may hire a professional appraiser, or you can look at sales in your area and compare them to your home. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price.

 

Residents cannot appeal their property taxes to the Board as they have no jurisdiction over property taxes. The Board of Review has the authority to increase or decrease the assessment of a parcel, however they do not have the authority to change millage rates. 

 

 

Appeals must be accompanied by a completed Board of Review petitions (form L-4035). Please click the link below for a copy of the approved form. 

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PETITION FORM L-4035

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TAX TRIBUNAL INFORMATION 

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CLICK here for Board of Review FAQ

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