What occurs at the July and December Board of Review?

During the July and December Board of Review meetings, the primary focus is on the assessment roll, specifically addressing and correcting errors that may have occurred. These meetings provide an opportunity for property owners and assessors to review assessments. At this point, if discrepancies or mistakes in property valuations are identified, they can be amended to ensure that the assessments reflect an accurate and fair valuation of properties. This correction process is essential for maintaining integrity and fairness in property assessments, ensuring taxpayers are not adversely affected by errors.

The other options, while relevant to property tax procedures, do not accurately capture the main purpose of the Board of Review meetings in July and December. For instance, appealing eligibility for tax matters or discussing determination of taxes happens in different contexts or at different times within the assessment cycle.