The board hears appeals from any property owner who alleges that his/her property has been improperly assessed for the purposes of taxation. The board, on the basis of the evidence presented at the appeal hearing, determines whether the assessment is correct. If the board finds that the assessment is greater than it should be, the board then orders the Assessment Division of the Department of Land Use to reduce the assessment to the amount established by the board. The board also hears appeals from denials by the Department of Land Use of applications of property tax exemptions.
The board is made up of a chairperson and eight members. Members are appointed by County Council to four-year terms. The chair is appointed by the County Executive, with the advice and consent of County Council, and serves at the pleasure of the County Executive. A quorum of the board is necessary to transact business.