The Board of Assessment meets the fourth Tuesday of May.

Members: Arthur G. Livesey, Jr., William Hungerbuhler, Fran Amelio, Tracy Racine, Emily Green Pacella

Purpose and Membership 
The Board of Assessment Review shall hear and determine complaints in relation to assessments of real property and shall have all the powers and duties imposed by law on Boards of Review by Article 5 of the State Real Property Tax Law and by any other law. The Board of Assessment Review shall consist of not fewer than three (3) nor more than five (5) members. The members of the Board of Assessment Review shall be appointed by the Mayor and shall have a knowledge of property values in the City. Neither the Commissioner of Assessment nor any member of his family or his staff, nor any members of the families of any of his staff, may be appointed to the Board of Assessment Review. A majority of such Board shall consist of members who are not officers or employees of the City. The terms of office of members of the Board of Assessment Review shall be five (5) years.

Procedure
The Board of Assessment Review shall fix the hours for its regular session on the fourth Tuesday in May to hear complaints, appeals or grievances about the assessment roll or any portion thereof, and such hours shall be for a period of at least four (4) hours, not necessarily continuous, between 9:00 a.m. and 10:00 p.m., but in no event less than two (2) hours after 6:00 p.m. Unless otherwise set by said Board, the Board of Assessment Review will meet on the fourth Tuesday of May from 4:00 p.m. until 8:00 p.m. The Board of Assessment Review shall, at its regular session on the fourth Tuesday in May, consider the assessment roll and all appeals that have been filed in writing with the Commissioner of Assessment or have been presented, in writing or in person, at such regular session. The said Board may also schedule such other special sessions as it deems necessary to consider the appeals presented to it.

The Board of Assessment Review may amend or correct any item on the assessment roll and may defer action from time to time, but not later than the first day of July. A majority of the members of the Board of Assessment Review shall prepare and verify a statement showing the changes determined to be made by them in the assessment roll. Such verified statement shall be delivered to the Commissioner of Assessment on or before the first day of July, and such statement shall not only show the changes made by said Board but shall also confirm the assessment roll as prepared by the Commissioner of Assessment and as amended and corrected by the Board of Assessment Review.

Filing of Final Assessment Roll
The Commissioner of Assessment, as soon as possible after receiving such verified statement from the Board of Assessment Review, and in any event within the time period as may be set forth in the general law of the State, shall make the changes in assessment on the assessment roll in accordance with such verified statement and shall certify on such verified statement that he has recorded on the assessment roll the changes set forth in such verified statement of the Board of Assessment Review. The Commissioner of Assessment shall then cause a notice to be published in at least one (1) paper published in the City to the effect that the completed assessment roll has been filed with him as required by law. In addition, in the event the law requires the filing of the assessment roll with the County or with the State, the Commissioner of Assessment shall deliver or file the assessment roll as required by such law.