Board of Review Office
The Board of Review consists of three members appointed by the County Board Chairman with the approval of the County Board. The Board currently consists of the following members:
- Chairperson - Diane Overstreet-Tyler
- Member - Deborah Conness-Hinds
The Board of Review is the final local authority to insure a uniform and equitable local property assessment. As such, the Board is responsible for the following functions:
- Exemptions - The Board of Review is responsible for processing non-homestead exemption requests for charitable and religious organizations. The Board of Review supplies forms and instructions to organizations and examines the completed forms and evidence supplied. The Board makes a recommendation to the Department of Revenue which has the final authority to accept or deny the exemption of property from taxes.
- Certificates of Error - The Board of Review reviews certificates of error issued by the office of the Chief County Assessor.
- Omitted Properties - The Board of Review is responsible to ensure that all taxable property is listed. If property has been omitted from the tax rolls, the owner is notified and opportunity for hearing given before the property is added.
- Assessment Complaints - The Board of Review reviews complaints from property owners when they believe that their assessment is incorrect and the assessment books are no longer in the assessor’s possession. The formal complaint session for the Board of Review opens on the date of publication. The date of publication is determined by the office of the Chief County Assessor and occurs when assessment changes are published in the local newspaper. When publication occurs, the property owner has 30 days to file a complaint. Complaint forms are available on the day of publication.
The Board of Review office is staffed on a part-time basis when it is not in session for complaints. Members check phone messages on a regular basis and calls will be returned. During complaint session, the office is open between 9 am to 4 pm, Monday through Friday.
Tax Bill Frequently Asked Questions
Do you have questions regarding your tax bill? View our tax bill frequently asked questions (PDF) document.