The Board of Assessment Review is a quasi-judicial body comprised of three (3) members and one (1) alternate member appointed by the Town Council on a bipartisan basis. The Board is charged with the duty of hearing appeals on assessments from aggrieved taxpayers, and reviewing and correcting valuations set by the Assessor. It is not within the purview of the Board of Assessment Review to make decisions as to the question of the legality of an assessment.

The Board is empowered to change any assessment so appealed. They have the authority to adopt rules and regulations as to the procedure in presenting, considering, and disposing of appeals, and may hold hearings, administer oaths, and receive testimony and exhibits. All meetings must comply with the Open Meetings law as required.