Chair Lisa Cope (9/30/29)
Daniel Briggs (9/30/27)
DeLora Brooks (9/30/28)
Elizabeth Barrett (9/30/30)
Peter Cody (9/30/26)
The Board of Assessment Review meets on Wednesday May 27, 2026
The Role of The Board of Assessment Review
The Board of Assessment Review (BAR) constitutes what is known as a quasi-judicial body and is responsible for hearing complaints about property assessment. Property assessments are used to determine a taxpayer’s fair share of the real property tax levy. A distinguishing characteristic of this tax is that it is not merely a mathematical calculation, but is based primarily upon expert opinion and judgment as to the value of property. It is the local assessor who determines the taxable value of real property. Assessors are required by law to assess all properties in each municipality at a uniform percentage of market value each year. Taxpayers, who feel their assessments are unequal, excessive or unlawful or that their property is misclassified, have a right to have their assessments reviewed administratively by the BAR. The members of the board are charged with the judicial responsibility to gather all the facts about a property assessment complaint and apply appropriate laws and reasoning to the facts in a fair and judicious manner. They should possess judicial temperament, patience and tact and provide a fair hearing to both the complainant and the assessor.
