What is the Board of Review (BOR) responsible for?

The Board of Review (BOR) plays a critical role in the property tax system by hearing petitions from taxpayers regarding their property assessments. This involves reviewing appeals submitted by property owners who believe their property has been incorrectly assessed, either in terms of value or classification. The BOR examines the evidence presented by the taxpayers and the assessing office, and it has the authority to adjust the assessed value, ensuring that assessments are fair and equitable.

While determining property tax rates is an essential function within the overall property tax process, this responsibility typically falls under the jurisdiction of local governments and tax authorities, rather than the BOR itself. Conducting assessments directly is also not within the scope of the BOR's duties, as property assessments are primarily handled by local assessors. Lastly, the appointment of local assessors is usually performed by governing bodies or officials, not by the BOR. Therefore, the BOR's primary function centered around hearing taxpayer petitions is what distinctly defines its role in the property tax administration process.