Mission Statement or Purpose
Administrative review of an assessment is a necessary prerequisite to judicial review. It is made
by filing a grievance complaint with the assessing jurisdiction (i.e., Town of Amherst). The grievance complaint is then reviewed by a Board of
Assessment Review. If the Board of
Assessment Review does not reduce the assessment or if the reduction is
not to the satisfaction of the taxpayer, then the taxpayer may choose to resort to the courts for
judicial review of the BAR’s decision. |
