Board of Review Board of Review

The BOR examines the property assessment roll and corrects all apparent errors in descriptions or calculations (inadvertently or otherwise) and adds any omitted property to the roll. The BOR must notify the property owners concerned and hold hearings before omitted property can be added to the assessment roll and before any other lawful changes can be made. BOR cannot address tax issues! The BOR can only hear evidence relating to the assessment or value of your property. The BOR will not hear evidence or act if your concern is that your taxes are too high.

Note: BOR’s function is not one of valuation, but of deciding if the facts presented, under oath before the BOR, are valid. All deliberations must be done in open session, and the BOR is required to decide each objection by a roll call vote. If the BOR votes to change an assessment, it must state on the record the amount of the correct assessment and that the correct assessment is reasonable in light of all relevant evidence received. A Notice of Board of Review Determination (PR-302) should be sent to property owners as the BOR completes its work.

For more information, the DOR (Department of Revenue) provides a guide for property owners which can be found here.