Which day does the BOR need to conclude all appeals for property value protests?

The correct choice indicates that the Board of Review (BOR) must conclude all appeals for property value protests on or before the first Monday in April. This requirement is essential to ensure that property owners have a timely and defined opportunity to contest their property assessments before tax rolls are finalized for the year.

This timeline allows the BOR to adequately review and address any claims regarding property valuations while adhering to statutory deadlines. Completing reports and decisions by this date helps maintain the integrity of the property tax assessment process and ensures that property owners are informed of their assessment prior to the start of the tax billing cycle.

In contrast, the other options set timelines either too early or too late in the process. Concluding appeals before April 1st or by the last day of March does not align with the recognized procedural timing, while extending the deadline to May 1st would delay the necessary assessments and disrupt the annual tax cycle.