The Supervisor has authority to change an individual assessment and to equalize by class and/or township. Each property owner receives a notice of any individual change in assessed value, which may be appealed to the local Board of Review. The Livingston County Board of Review consists of a three-member board appointed by the County Board. All members must successfully complete the Basic Appraisal Course.
The current members of the Livingston County Board of Review are: Nancy Giovanni, Linda Dionne and John Patton.
The Board meets after the Supervisor of Assessments sends notices of assessment changes for the current assessment year. The Board has authority to change individual assessments as a result of complaints filed by taxpayers or on their own motion, and is responsible for assessing all property omitted from tax rolls, exempting property from taxation with the approval of Department of Revenue, and insuring that assessments are uniform and equitable within the county.