The Assessing Board of Review is comprised of appointed board members who review the assessment roll on behalf of the Township residents. The Board consists of three members and two alternate members, each appointed by the Board of Trustees for a two-year term every odd-numbered year.
What does the Assessing Board of Review do?
The Assessing Board of Review has the authority to: change the assessed value of a parcel, change the tentative taxable value, change the classification, change qualified agricultural property, grant exempt status for nonprofit organizations or certain religious or charitable properties, override the decision of the assessor on a homestead exemption and change clerical errors, mutual mistakes of fact and items such as addresses, descriptions or name misspellings on the assessment roll at its July and December meetings.
The Board may also grant poverty or hardship exemptions to qualified individuals under federal and township guidelines, including deviations from those guidelines for substantial and compelling reasons. A poverty exemption appeal may be heard at the July or December Board of Review, but only for the year in which the appeal is made.
It is also the responsibility of the Assessing Board of Review to ensure that all non-exempt property must be assessed at 50 percent of true cash value and uniformly assessed with other property in its classification. A taxpayer may appeal his or her assessed value and/or taxable value. Residential and agricultural value appeals msut be heard by the Assesing Board of Review before filing with the Tax Tribunal. Please note that commercial and industrial properties may directly file with the Tax Tribunal.
When does the Assessing Board of Review meet?
The Board of Review meets in March, July and December.
The Board shall first convene on the Tuesday following the second Monday in March. The Board will review and examine the property assessment roll at this meeting. This meeting is known as the “Organizational Meeting.” The Board is not required to hear individual assessment appeals at the Organizational Meeting. However, citizens will be given an opportunity for public comment.
The Board shall convene for its second session on the Tuesday following the fourth Monday in March.
The Board may also meet on Tuesday after the third Monday in July, and on the Tuesday following the second Monday in December to review and correct any clerical errors or mutual mistakes of fact on assessments. The mistakes can involve the current or preceding tax year. Public Act 74 of 1995 also allows the July or December board of review to grant a homestead or agricultural exemption in the year for which the exemption was claimed or the immediate succeeding year.
The Board must schedule a final meeting after it makes any change in the assessment of property or adds property to the roll. Every person who makes a protest shall be notified in writing by the Board not later than the first Monday in June of the Board's action on the protest. This notice must include information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for such appeal and the tribunal's address. A majority of the Board must endorse the roll and sign a statement to the effect of its approval of the roll as amended. The completed roll must be delivered by the Supervisor or Assessor to the County Equalization Director not later than the tenth day after the Board adjournment or the Wednesday following the first Monday in April, whichever date first occurs.
Those appearing to file a protest at a scheduled meeting or appointment shall be given an opportunity to be heard by the board.
Petition to Board of Review L-4035 must be completed prior to attendance. Appointments are necessary. To make an appointment, or for all other questions , call 231-947-8647.