What percentage of the Board of Review members must be property owners?

The correct answer is that two-thirds of the members of the Board of Review must be property owners. This requirement is established to ensure that the Board of Review is composed of individuals who have a vested interest in the community and understand the implications of property taxation and assessment. Having a majority of members who are property owners helps to align the Board's decisions with the concerns and perspectives of local residents, fostering accountability and engagement with the assessment process.

This composition reflects the importance of having qualified and knowledgeable individuals making decisions related to property assessments and appeals, which can significantly affect the financial responsibilities of property owners within the community.