Board of Assessment Appeals (various jurisdictions)

The Board of Assessment Appeals (BAA) is a local body in various jurisdictions responsible for hearing disputes regarding property assessments. When a property owner believes their property has been unfairly assessed for tax purposes, they can appeal to the BAA. The board reviews the evidence and arguments from the property owner and the assessing authority, and then makes a determination. The goal is to ensure fair taxation by resolving disagreements over property value assessments, which affect how much tax property owners must pay. The process often involves hearings and decisions based on local valuation guidelines.