Board of Review and the Appeals Process
The Board of Review
After the property assessment roll is certified by the Assessor, the Board of Review examines it for complete, accurate, uniform and valid data. The Board of Review then holds public meetings in March on property appeals. It (the board) has the authority to hear appeals for valuation, classification, taxable status, poverty and equity (all property classes to be assessed at 50 percent of true cash value). The majority of the appeals to the board are for valuation.
The Board of Review conducts two meetings in addition to the meetings held in March. One meeting is held in July and the other is held in December. The July and December Boards of Review have authority over clerical errors and mutual mistakes of fact, principal residence exemptions, qualified agricultural property exemptions and poverty exemptions not denied at the March Board of Review. The July and December do not have authority over valuation issues.
The Appeals Process
Every year in February, assessment change notices are mailed to all property owners in the Township. Appeals of the assessed or taxable values placed on the property by the Assessor may be made to the Board of Review. If the Board of Review does not reduce the assessed value to an amount acceptable to the property owner, a second and final step is an appeal to the Michigan Tax Tribunal. The Michigan Tax Tribunal is an administrative agency created by Michigan Law.
For residential and agricultural properties, an appeal must be filed before the Michigan Tax Tribunal on or before July 31. (You must appear before the local Board of Review for these properties to appeal to the Tax Tribunal.)
For properties classified as commercial or industrial, appeals can be filed directly to the Michigan Tax Tribunal, without needing to appear before the Board of Review.
For smaller cases, a hearing officer of the Tax Tribunal can hold either a telephonic hearing or an in-person hearing. For larger cases, a Michigan Tax Tribunal Judge in the City of Lansing will hear the case. These hearings may last up to several days.
Board of Review
- Gary Lewinski
- Jerry Kovaks
- Mark Fairbairn