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The board meets twice a year, in March and September, except as noted. Please view the 2019 Board of Assessment Appeals Calendar (PDF).
This board consists of three members, with not more than two of the same political party. The three-year appointments are subject to approval by the Legislative Council.
This Board’s purpose is to hear taxpayer appeals regarding the valuation of taxable property.
By statute, the Board’s authority is limited to adjusting property valuations, up or down, based on errors in property descriptions, valuations, and/or property defects.
Valuations are based on values at the time of the last revaluation, not on current market conditions. The Board does not have the right to raise or lower individual property taxes.