Board of Review

“If sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner that will make the valuation of the property relatively just and proper under this act.”

The Board of Review (BOR) consists of 3 electors of the local unit appointed in January for a term of 3 years. The appointment of members of such Board by the City Council shall be based upon their knowledge and experience in property valuation. Members of the Board of Review are encouraged to read the Guide to Basic Assessing (May 2018) published by the Michigan Tax Commission that reviews the history of taxation in Michigan and the guidelines Assessors are to follow in determining property value. Elected officials and relatives of the assessor are prohibited from serving on the board.

The Board of Review shall convene in its first session on the second Monday in March of each year at such time of day and place as shall be designated by the Council and shall remain in session for at least eight hours for the purpose of considering and correcting the roll.
The BOR hears petitions from taxpayers or their agents regarding assessments and may also hear appeals of classification. Poverty appeals may be heard at the March, July, or December Board of Review. Appeals may be made in person or by mail.

The Board may reduce or raise an assessment on their own motion. Decisions of the Board
may be appealed to the Michigan Tax Tribunal (MTT) and not to the STC with the exception of
classification appeals. Notices of the decisions of the Board must be mailed by June 1.

The Board of Review is also authorized to hold two meetings (July and December) to correct
mutual mistakes of fact, clerical errors or qualified errors. The Board may also hear homestead appeals. The board of review may examine, under oath, the person making the application, or any other person concerning the matter.

The board of review, on its own motion, may change assessed values or tentative taxable values or add to the roll property omitted from the roll that is liable to assessment.
The Board of Review shall convene in its second session on the fourth Monday in March of each year at such time of day and place as shall be designated by the Council and shall continue in session until all interested persons have had an opportunity to be heard, but in no case for less than six hours
The completed assessment roll shall be delivered by the appropriate assessing officer to the county equalization director not later than the tenth day after the adjournment of the board of review, or the Wednesday following the first Monday in April, whichever date occurs first.