Board of Review
- When does the Board or Review meet?
The Board of Review is required to meet in March of each year. If there is business to conduct, the Board of Review shall also meet in July or December or both July and December.
- When does the March Board of Review meet?
There are two required meetings of the March Board of Review. They shall meet on the Tuesday immediately following the first Monday in March for the purpose of an organizational meeting. At this meeting, the Board of Review receives the assessment roll for the current year, elects a chairperson and proceeds to examine the roll. During that day, and the day following, if necessary, the board, of its own motion, or on 5 sufficient cause being shown by a person, shall add to the roll the names of persons, the value of personal property, and the description and value of real property liable to assessment in the township, omitted from the assessment roll. The board shall correct errors in the names of persons, in the descriptions of property upon the roll, and in the assessment and valuation of property. The board shall do whatever else is necessary to make the roll comply with the General Property Tax Act. The Board of Review is not required to receive and hear taxpayers at this meeting; however, it may receive and consider written protests for assessment change. If the Board of Review makes a change in the assessment roll that affects a taxpayer, it shall notify the taxpayer and afford that taxpayer an opportunity to be heard in the matter. The notification must be provided by the best means available. The Board of Review shall also meet on the second Monday in March for the purpose of hearing taxpayer appeals. The governing body of a Township may authorize an alternative starting date for this meeting, either the Tuesday or the Wednesday following the second Monday in March. Other dates for public hearings may be scheduled in accordance with Act 267. P.A. 1976, Open Meetings Act. (Appendix)
- What if I don’t agree with the decision of the March Board of Review?
You may appeal to the Michigan Tax Tribunal, as indicated in your notification of the decision of the March Board of Review.