Board of Abatement Roles and Responsibilities Recordings and Resources
The Board of Abatement (BOA) has authority to abate local property taxes, water charges, sewer charges, interest, collection fees, and/or any other municipal charges or fees for utilities or services.
State law defines which municipal officers serve on the BOA and specifies some variation concerning listers and assessors. Each BOA consists of the members of the town’s, city’s, or village’s governing body; mayors; justices of the peace; municipal clerks; town treasurers; and listers or assessors as follows: