The Board of Assessment Appeals is an official municipal agency. It is designed to serve as an appeal body for taxpayers who believe that town or city assessors erred in the valuation of their properties or erroneously denied them exemptions.
It is important to note that the board is not an assessing agency. Is does not value taxable property, that is the function of the Assessor. Its purpose is best explained by the word "review," which was formerly in their title: It is a review body, and as such serves independently of the assessor.
The Board is the first level of appeal from the actions of the assessor. Its decisions are binding for one year and may be changed by the assessor on the subsequent Grand List when a reduction of increase was not equitably instituted.
It operates as an intermediary level between the assessor and the courts. The Board enables taxpayers to be heard by their peers at no expense. No fees are charged for the appeal process. Furthermore, taxpayers do not have to be represented by counsel.
See the blue Calendar tab (above) for upcoming meetings. Agendas and minutes are available at the Town Hall and on this website. Meetings are open to the public.
The three members are elected for a term of four years. Vacancies are filled by the Selectmen until the next Town election.