The Board of Assessment Review is a five-member board, appointed by the Town Board to five-year terms. The Board of Assessment Review's sole purpose is to guarantee taxpayers' rights by hearing real property assessment complaints (grievances) and arriving at fair and impartial determinations regarding those complaints. The Real Property Tax Law requires that members of the Board of Assessment Review have knowledge of property values in the assessing unit. Members are required to disclose any direct or indirect interest they have in any property for which a complaint has been filed. Training is required. The Board meets the fourth Tuesday in May.