What role does the Board of Review play in the assessment process?

The Board of Review is fundamentally involved in the assessment process by examining and reviewing the assessment roll. This role is crucial because it ensures the accuracy and fairness of property assessments, allowing the board to verify that properties are assessed at the correct value according to state regulations. This examination process involves checking for errors, investigating discrepancies, and confirming that assessments are compliant with applicable laws and standards.

While the Board of Review does not set tax rates or collect property taxes, it plays a vital part in upholding the integrity of the assessment data that these other processes are based upon. Handling appeals from property owners is also a function of the Board of Review, as it allows property owners to challenge their assessments, yet the core responsibility during the initial assessment phase primarily revolves around the scrutiny of the assessment roll itself. Thus, the role of examining and reviewing the assessment roll is a key aspect of maintaining transparency and fairness in property taxation.