Board of Civil Authority



The Board of Civil Authority (BCA) is the governing body for elections. Its membership consists
of the town clerk who is a voting member and clerk of the board, select board members, and
justices of the peace. Meetings of the BCA are called by the town clerk or by one of the select
board members. The BCA is responsible to assist with the running of elections, delivering and
counting ballots, maintaining voter check list and to act as a quasi-judicial board for appeal
grievances between taxpayers and Listers of value decisions made by the Listers. The Listers
calculate the value of land and buildings by using a number of factors with the goal being to
approximate the fair market value of the property. Property owners who disagree with any new
value of their property have fourteen days after notification to state their reason in writing and
file a grievance with the Listers. If still not satisfied after reviewing the information with the
Listers, a property owner can file a written appeal of the Listers decision to the town’s BCA and
if not satisfied, the BCA decision may be appealed to the state appraisers or superior court

In the running of elections, the Town Clerk is the Presiding Officer and works in collaboration
with the BCA members. The members of the BCA assist with the smooth running of elections,
and assist with the counting of ballots. Generally, at least one member of the BCA is present
throughout the day at the polling place.

Tax Appeals
When a taxpayer has a grievance with the decision of the Board of Listers, the taxpayer can
appeal to the BCA. The board acts as a quasi-judicial board hearing evidence from all parties
involved, and renders a decision. Guidelines for appeals to the BCA and the appropriate forms
to be used can be found in the Property Valuation and Review’s “A Handbook on Property Tax
Assessment Appeals”.

Voter Checklist
The BCA is responsible for reviewing all applications for addition to the checklist. Every two years the board must review the voter checklist and make a list of names of voters to be challenged