The Assessor's office maintains a current assessment roll, where each assessed value represents 100% of its market
value. The assessment roll is prepared annually, through analysis of real estate market conditions and
maintenance of property ownership records.
Property owners can challenge their assessments either informally or formally. If you believe your property is over-assessed,
you can request an inspection. A physical inspection will be conducted and your assessment may be adjusted for the next
assessment roll. There is a more formal process, where property owners can present their case to the Board of Assessment Review,
which holds its annual meetings beginning on the fourth Tuesday each May.