Board of Review
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Authorities & Responsibilities
The Board of Review plays a crucial role in ensuring fairness and accuracy in property assessments. Here’s a breakdown of its key responsibilities:
- Reviews the Assessment Roll: Examines the property assessments prepared by the township assessor for the current year.
- Adds Omitted Property: Ensures that any property mistakenly left off the roll is added and properly assessed.
- Corrects Errors: Fixes mistakes in:
- Property owner names
- Legal descriptions of parcels
- Valuations and classifications
- Hears Appeals: Provides a formal avenue for taxpayers to challenge their property assessments.
- Endorses the Final Roll: Once all corrections and appeals are addressed, the Board signs off on the completed assessment roll.
This process helps maintain transparency and equity in local taxation. If you’re considering an appeal or want to understand your property’s assessment better, please contact the assessor.
Membership
Training
Starting in 2021, all Board of Review members must take training as required by the State Tax Commission.
July and December BOR Meetings
The July and December meetings are held to review and correct qualified errors on assessments as defined in MCL 211.53b, which include clerical errors and mutual mistakes of fact, where such errors or mistakes are verified by the assessor. The mistakes can involve the current or preceding tax year. The July and December meetings may also consider certain tax exemptions.
The July and December board of review meetings are considered special meetings that require only OMA notice posted at least 18 hours prior to the meeting.
There are no protests heard at these meetings.
March BOR Appeal Hearings
MCL 211.30 Board of Review section of the General Property Tax Act (PA 206 of 1893) in paragraph (4) states, “Each person who makes a request, protest, or application to the board of review for the correction of the assessed value or tentative taxable value of the person’s property or for the exemption of that person’s personal property under section 9m, 9n, or 9o must be notified in writing, not later than the first Monday in June, of the board of review’s action on the request, protest, or application, of the state equalized valuation or tentative taxable value of the property, and of information regarding the right of further appeal to the tax tribunal. Information regarding the right of further appeal to the tax tribunal must include, but is not limited to, a statement of the right to appeal to the tax tribunal, the address of the tax tribunal, and the final date for filing an appeal with the tax tribunal.”
Assessment change notices (form 1019), come once per year through USPS to all landowners. They will arrive no later than 14 days before the March Board of Review meeting and you may protest your rates at that time.