It is important to understand that the March BOR meetings have different authority than the July and December Board of Reviews.
March 2, 2021 - MBOR meets the Tuesday following the first Monday in March. This meeting is for the board to formally receive the assessment roll from the assessor. The board also elects a chairperson, discusses how they are going to conduct business, review any policy or statutory changes and receive any briefings from the assessor. The Board will not hear appeals at this meeting - it is for organizational purposes only.
The week of March 8, 2021 - Appeal meetings are to be held, alternative dates may apply, please verify the dates and times with your township/city offices.
To appeal to the March Board of Review, please complete a petition (form located here) and return to the Township/City prior to March 8, 2021. It is highly suggested that if you are appealing your assessment to provide documentation (pictures, appraisal, similar properties); the burden of proof lies with the taxpayer.
Appeals may be made regarding:
- Valuation determinations made by the assessor, as set forth in the current year's assessment roll (MBOR does not have authority over prior year assessments or property taxes).
- Exempt or Taxable status of eligible personal property & EMPP
-Real and Personal Property Classifications
-Requests for correction of the current year's taxable value of a property
July and December Boards of Review meet to correct qualified errors and to
consider appeals related to Principal Residence Exemptions, Qualified Agricultural
Exemptions, Taxable Value uncapping, the Qualified Start-up Business Exemption, the
Disabled Veteran’s Exemption and Poverty Exemptions.
The JBOR and the DBOR do not have the authority to review valuation appeals.
If you have a question regarding your assessment, please do not hesitate to contact me either by email (email@example.com or by phone 989-292-1906).
Valuation appeals should be made to the March Board of Review only.
Please note that this year's taxes reflect the condition of the property as of December 31 of the prior year.
We ask that if you do appeal the valuation, that you support your position by offering evidence of the value you believe to be correct. Evidence may include similar properties, photographs, appraisals reflecting the true market value. Please also review your property card to verify that the information on file is correct
Please note that Proposal A does not authorize the assessor to automatically set the assessed value of a property which has sold at 1/2 of the sale price. An individual sale price may not be a good indicator of the true cash value of the property or a true reflection of the market.
Residential Property Appeals: Appeals of residential property values must first be heard by the March Board of Review. Information for the March Board of Review is available by the links below. If you are not satisfied by a Board of Review decision, appeals of the decision can be filed with the Michigan Tax Tribunal by filing a petition by August 2, 2021. Michigan Tax Tribunal information and forms are available online.
Commercial/Industrial/Personal Property Appeals: Appeals for these classifications of properties may be taken to the March Board of Review, or they may be filed by petition directly to the Michigan Tax Tribunal. The deadline to file with the MTT for the 2021 year is June 1, 2021.
Click HERE for the Michigan Tax Tribunal Website.