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7 <br /> Formal Appeal Period <br /> The Formal Appeals Period is established by the date the Board of Equalization and <br /> Review (BOER) convenes and adjourns. Property owners may submit a formal appeal <br /> while the Board is in session. Both the property owner and the appraiser assigned to the <br /> property gather information and provide it to the Board of Equalization and Review as <br /> e 'dence. At the hearing, the property owner/appellant may present evidence in person, <br /> or provide it for Board's review without being present. The appraiser presents evidence <br /> for County at the hearing. <br /> In 2021 the BOER convened on May 3, which was the last day by statute that the <br /> BOER was allowed to convene. <br /> The adjournment was extended to September 1 to allow more time for property <br /> owners to appeal their value. <br />