This body is charged with the duty of reviewing evidence provided by both the Assessor and property owner in support of their opinions on the value of the property and then ruling in favor of the best set of evidence and in compliance with the law. It is also the duty of the Board of Review to carefully examine the roll and correct all apparent errors in descriptions or computations, and to add any property to the roll that the assessor may have omitted. However, the Board of Review must notify the property owners concerned and hold hearings before omitted property can be added to the assessment roll and before any other lawful changes can be made.

The Board of Review typically meets in the late-Spring/early-Summer every year.

The Board of Review consists of three members and meets annually for the review of property assessments.