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.
