The Board of Review meets three times a year. They meet in March to consider and hear assessed and taxable value appeals, and classification appeals. They can only consider appeals for the current year at the March Board of Review.
The Board of Review also meets in July and December to consider "clerical errors" and "mutual mistakes of fact", poverty exemption appeals for the current year, qualified agricultural exemptions, and principal residence exemptions for the current year and up to three years prior. These cases are usually brought to the Board of Review by the Assessor, on behalf of the taxpayer. Appeals of market value cannot be considered at the July or December Board of Review.