For many property owners, both residential and commercial, the value of property can be hard to understand. That is, you want your property to be high in value when it's time to sell it, so you get fair market price for it. Yet, you don't want to have a taxable value that's too high. That translates into high taxation that's simply not necessary. The Board of Assessment appeals are a tool you can use to ask for a revision to a recent assessment.