The Board of Review reviews the assessment roll received from the Assessor to check to see it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners. The type of appeals the Board has authority to hear are for classification, tax exempt or non-exempt status, equity, (all properties to be assessed at 50 percent of True Cash Value), hardship and valuation. The majority of appeals are for valuation. The Board of Review has no control over millage rates or property taxes.