The Board of Assessment Appeals is an official municipal agency. It is designed to serve as an appeal body for taxpayers who believe that Town Assessor erred in the valuation of their properties or erroneously denied them exemptions.
It is important to note that the board is not an assessing agency. It does not value taxable property-that is the function of the Assessor. Its purpose is best explained by the work "review", which was formerly in their title: It is a review body, and as such serves independently of the Assessor.