Board of Review: official meeting where you can approach the town board if you think
your assessment was incorrect or unfair. You must present your case, with your evidence, at this time,
or the assessment will stand. You must give the clerk notice that you intend to protest no less than
48 hours before the meeting.
Easement: the legal right to cross someone else's property to get to your own.
Levy: the amount of tax imposed on a property.
Mill rate: a mill is one-thousandth of one dollar. The mill rate is the number of cents
per dollar of property value that property owners will be charged for the tax.
Open Book: a date and time when you can go to the town hall and see everyone's
assessments, and speak to the assessor, for the purpose of judging whether your assessment was fair.
Parcel identification number: a specific identification number that is given to each
parcel of land to identify that parcel from any other parcel in a given taxing jurisdiction.