Board of Estimate
Encyclopedia
A Board of Estimate is a governing body in many counties and municipalities, particularly in the United States
United States
The United States of America is a federal constitutional republic comprising fifty states and a federal district...

.

Typically, the board's membership will consist of a combination of elected officials from the executive branch (e.g., the mayor
Mayor
In many countries, a Mayor is the highest ranking officer in the municipal government of a town or a large urban city....

 or county executive) and the legislative branch (called the City Council
City council
A city council or town council is the legislative body that governs a city, town, municipality or local government area.-Australia & NZ:Because of the differences in legislation between the States, the exact definition of a City Council varies...

 or, in some localities, the Board of Supervisors), and its powers are usually concentrated in such areas as taxation and land use (especially zoning
Zoning
Zoning is a device of land use planning used by local governments in most developed countries. The word is derived from the practice of designating permitted uses of land based on mapped zones which separate one set of land uses from another...

laws).
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