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The Board of Review is a quasi-judicial (court-like) body empowered with three primary duties:
  1. Adjusting assessments when proven incorrect by sworn oral testimony
  2. Reviewing the assessment roll for omitted property and double assessments
  3. Correcting any errors or omissions in the assessment roll descriptions or calculations
The Rockland Board of Review (BOR) is required to meet annually and schedules its first meeting at the Rockland Town hall usually after the second Monday in May. The BOR initially meets for at least two hours to examine the assessment roll and correct any errors or omissions and eliminate double assessments. If the roll is not complete, the BOR may then adjourn at its own discretion and set another date and time to meet. If the BOR adjourns for more than one day, the clerk must post a written notice on the meeting place door, stating the date and time the BOR will resume meeting.
Members
The assessment roll becomes a public document after the assessor completes the roll and it is delivered to the municipal clerk. At least 15 days before the roll is open for examination, the clerk publishes a notice with the days the assessment roll will be open for review. Taxpayers can then examine the roll in the Clerk’s office. If a taxpayer desires to object to the assessment on their property, they may submit written objections to the BOR to consider at their meeting. Written objections must be submitted to the BOR at least 48 hours prior to the BOR meeting, unless waived by the BOR for good cause.

Objection Form PA-115A or PA-115B should be completed and received by the Clerk at least 48 hours prior to the BOR meeting. Please mail or drop off your form to:
Property Owner Guides
Download a reference guide explaining the assessment process - PB060.pdf
Download a reference guide explaining the property assessment appeal process - PB055.pdf
Objection Forms
Request to Testify by Telephone or Submit Sworn Written Statement Form-PA-814

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