All non-exempt property must be assessed at 50 percent of true cash value and uniformly assessed with other property in the classification. The purpose of the board of review is to ascertain that this has been accomplished. A taxpayer may appeal his or her assessed value, classification or qualified agricultural exemption.

The board of review consists of three members appointed by the township board for a two-year term that begins on January 1 of each odd-numbered year. Board of reviews members must be a tax payer of the Township but do not have to own real property in the Township. Townships may appoint six- or nine-member boards of review to hear appeals in subcommittees composed of three members each.

All meetings are open to the public.