The Board of Assessment Review (BAR) is a lay body of citizens who live in the town or municipality and meet Grievance Day each year to listen to the grievances of property owners and possibly make changes in the assessments. Grievances can be filed with the Town Assessor's Office on or before Grievance Day. The changes that are made by this board are entered on the tentative roll which when complete will be published as the Final Roll. The Final Roll is effective as of the 1st of July.
Individuals who may not be satisfied with the BAR decision can elect to appeal to Small Claims Assessment Review (SCAR). For a nominal fee any residential property’s assessment (with the exception of residential vacant land) can be heard in SCAR. The deadline for filing a petition with SCAR is thirty days of the filing of the Final Assessment Roll, or the public notice of such filing, whichever is later.