Board Of Review

The main function of the Board of Review (BOR) is to assure the correctness of details posted to the assessment roll (MCL 211.29(3)).

The Board of Review reviews the assessment roll received from the Assessor to check to see it is complete, accurate, uniform and valid.

 

March Board of Review

The Board of Review conducts public hearings in March to hear appeals from property owners.
 
Each year, prior to the March meetings of the local board of review, Notices of Assessment are mailed. These informational notices include State Equalized Value, Taxable Value, the percent of exemption as a Principal Residence or Qualified Agricultural Property, and whether or not an Ownership Transfer has occurred.

If a property owner believes the Assessed Value is more than half the value of your property, they may appeal the Assessed Value at the March Board of Review.

The Board of Review has no control over millage rates or property taxes.
 
Other reasons to appeal to the Board of Review would include:

CLASSIFICATION: Indicates the use of your property. There are six classifications, Agricultural, Commercial, Developmental, Industrial, Residential and Timber Cutover.

STATUS: Certain properties are tax-exempt.

DISABLED VETERANS EXEMPTION: Veterans who qualify for this exemption must submit the required paperwork ANNUALLY to the Assessor for approval by the Board of Review.

HARDSHIP: Poverty stricken property owners can request tax relief from the Board of Review through a hardship. Household financial documentation will be necessary.

The March Board of Review cannot hear PRE appeals – see the assessor.

 

July & December Boards of Review

The primary function of the July and December BOR meetings is to address issues presented to the board by the Assessor; to hear appeals of the Principal Residence Exemption, Qualified Agricultural Property Exemption, Veterans Exemption, Poverty Exemption, clerical errors and mutual mistakes of fact.

If the Assessor has no items to be addressed the meeting will be canceled the Friday of the week preceding the week in which the meeting would be held.

If you feel you have an issue that needs to be addressed by the July or December Board of Review contact the Assessor as soon as possible.