Board of Review
The March Board of Review reviews the assessment roll received from the Assessor to check to see that it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners. The type of appeals the Board has authority to hear are for classification, tax exempt or non-exempt status, equity (all properties are to be assessed at 50 percent of True Cash Value), hardship and valuation. The majority of appeals are for valuation. Valuation appeals may only be heard at the March Board of Review. The Board of Review has no control over millage rates or property taxes.
The December and July Board of Review have the authority over clerical errors, mutual mistakes of fact and situations involving hardship exemptions, principal residence exemptions and qualified agriculture property exemptions. They can be used to correct assessments for two years, the current year and the preceding year. They can correct three immediately preceding years for erroneously uncapped properties.
Effective July 24,, 2003, The July and December Board of Reviews may correct the principal residence exemption for the current year and the three immediately preceding years.
Protest at the Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals and/or State Tax Commission for classification appeals. The deadline to appeal for Residential is July 31st. Only assessment reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal and State Tax Commission.
Every year in February, assessment notices are mailed to all property owners in the Township. Appeals of assessed or taxable values placed on property by the Assessor may be made to the Board of Review.. No appointment is necessary to appear before the Board of Review. Appeals by mail will be accepted.