What is an "open book" meeting in the assessment process?

An "open book" meeting in the assessment process is a crucial component of property tax assessments. It specifically refers to a public meeting where property owners are provided the opportunity to review their assessments and ask questions about them. This transparency allows property owners to understand how their property has been assessed, the rationale behind the valuation, and any factors that may have influenced the assessment process. The open book meeting is designed to facilitate communication between assessors and property owners, enabling the resolution of any concerns or disputes regarding property valuations before formal appeals are initiated.

This collaborative setting emphasizes the importance of community involvement in the assessment process, ensuring that property owners feel informed and engaged. It also serves to educate them about the assessment methodology and any relevant data that influence property values. Overall, the open book meeting is an essential step in maintaining fairness and transparency in property taxation.