The Income Tax Board of Review consists of three residents of the city. This Board was created to conduct hearings with persons dissatisfied with a ruling or decision made by the Income Tax Division of the City of Sandusky. They meet on an as-needed basis.
| Board Members | Term Expires |
| David Brink | December 31, 2024 |
| Bob Runner | December 31, 2023 |
| Keri May | December 31, 2023 |
