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Board of Review
Board of Review Notice of Hearing
Board of Review Petition Form - 2023
Frequently Asked Questions
Procedural Changes for the Assessment Year 2023
Inflation Rate Multiplier for 2023 Assessment
Poverty Exemption Guidelines -2023
Poverty Exemption Instructions - 2023
Poverty Exemption Application
Poverty Exemption Affidavit
Affirmation Of Ownership and Occupancy to Remain Exempt by Reason of Poverty
4/1/2020-12/31/2023 Residential Sales
2023 Commercial Study
2023 Industrial Study
2023 Residential ECF Study
2023 Residential Land Study
The Board of Review reviews the assessment roll received from the Assessor to check to see it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners. The type of appeals the Board has authority to hear are for classification, tax exempt or non-exempt status, equity (all properties to be assessed at 50 percent of True Cash Value), hardship and valuation. The majority of appeals are for valuation. The Board of Review has no control over millage rates or property taxes.
Board of Review Members:
Ed Snage
Joe VanEsley
Catherine Michalak
Justin Ford (Alternate)
The Board of Review has two other meetings, one in July and one in December. The July and December Boards of Review have the authority over clerical errors, mutual mistakes of fact and situations involving hardship exemptions, veterans exemptions, principal residence exemptions and qualified agricultural property exemptions. The July and December Board of Review meetings can be used to correct assessments for two years, the current year and the preceding year and current year and three immediately preceding years for erroneously uncapped properties.
Appeal Process
Every year in February, assessment notices are mailed to all property owners in the Township. Appeals of assessed or taxable values placed on property by the Assessor may be made to the Board of Review. If you wish to appear before the Board of Review, an appointment is necessary. Please phone the Assessing office at (734) 354-3267 for an appointment.. Appeals by mail will be accepted, if received by Friday March 17th prior to the close of business - 4:30 pm.
The Board of Review will meet at the following times:
|
Date |
Time |
|---|
|
Tuesday, March 7, 2023 |
Organizational Meeting |
|
Monday, March 13, 2023 |
Hearings by Appointment |
|
Wednesday, March 15, 2023 |
Hearings by Appointment |
|
Friday, March 17, 2023 |
Drop off Petition Deadline 4:30 |
|
Tuesday, July 18, 2023 |
3:00 pm |
|
Tuesday, December 12, 2023 |
3:00 pm |
Protest at the Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals and/or State Tax Commission for classification appeals. The deadline to appeal for Residential is July 31. Only assessments reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal and State Tax Commission.
Appeal Documentation
Residents who appeal their value should provide documentation to support why their assessment is too high. Provide documentation of comparable houses in your neighborhood that sold at lower prices than your appraised value, or provide a recent appraisal reflecting the fair market value of your home. The Assessing office has sales information where you can look at sales in your neighborhood and compare them to your home. It is also a good idea to review your field inspection sheet in the Assessing office for accuracy. If there is an error, it should be brought to the attention of the Assessing office. A "Petition to the Board of Review" must be completed before appearing before the Board. This petition may be obtained from the Assessing office or from the Forms and Permits page of this website.
