A Board of Assessment Review is required in each local government. The Board shall consist of not less than three or more than five members appointed by the Town Board. Members shall have knowledge of property values in the Town. A majority of such board members shall consist of members who are not officers or employees of the Town.

Their role is to hear grievances from property owners contesting their assessed property value as determined by the Assessor.   Normally, they have already met with the Assessor to see if an agreement can be reached.  The BAR will review the required paperwork filed by the applicant, ask questions of the applicant if present, and make a decision as to whether or not the assessment will be changed, and if so, what the assessed value will be.  Copies of the decisions are filed with the applicant, the Assessor and the BAR clerk.   Appeals of BAR decisions by the applicant are made through the Small Claims Court.

The terms of office of members of the BAR shall be 5 years and commence on the first day of October and terminate on the thirtieth day of September, five years thereafter.