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The Assessor is a local government official who estimates the value of real property within a city, town, or village’s boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills. On grievance day, a board of assessment review hears complaints of property owners and may make adjustments. The board of assessment review consists of not less than three nor more than five members appointed by the Town Board. The majority of the members cannot be officers and employees of the Town. The Town Assessor may not serve.