An assessment review board (or property assessment appeal board, depending on the province) is an independent tribunal that hears appeals from property owners who dispute their assessed values. Board members, often appointed by the province, review evidence from both the property owner and the assessment authority before making binding decisions. Hearings are less formal than court proceedings, and property owners can often represent themselves without lawyers. The board considers whether the assessed value accurately reflects market value and whether the property was assessed fairly compared to similar properties. These boards provide essential oversight ensuring assessment accuracy and property owner rights.