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Property tax exemptions are to be granted only according to authorizing provisions of 12 the law. Generally, it holds true that the Courts require a NARROW interpretation of exemptions. In order to qualify for an exemption, a property must have the qualifications required by the specific authorizing statute.
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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.
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)
You may appeal to the Michigan Tax Tribunal, as indicated in your notification of the decision of the March Board of Review.
The March Board of Review has no authority to consider or act upon protests or appeals of Homeowner's Principal Residence Exemptions. If the assessor denies a homeowner's principal residence exemption, the owner may appeal to the Michigan Tax Tribunal within 35 days after the notice of denial, NOT to the March Board of Review. The July and December Boards of Review do have authority to grant a principal residence exemption for the current year and up to three prior years. Appeals from these decisions are also made within 35 days to the Michigan Tax Tribunal.
Every person who makes a request, protest, or application to the March Board of Review must be notified in writing of the Board of Review's action and information regarding the right of further appeal, not later than the first Monday in June. For the July and December meetings, "the board of review shall file an affidavit within 30 days relative to the qualified error with the proper officials and all affected official records shall be corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, shall be made to the taxpayer or the taxpayer shall be notified and payment made within 30 days of the notice. A rebate shall be without interest." If the other statutorily-authorized changes are made by the July and December meetings of the Board of Review, the taxpayer shall be notified of the change in writing, in the manner prescribed by the particular statute which authorizes the change.
A non-resident taxpayer may file a protest in writing and is not required to make a personal appearance. The governing body of a Township or City may, by ordinance or resolution, also permit resident taxpayers to file a protest to the Board of Review in writing without personal appearance. If an ordinance or resolution is adopted to allow residents to file protests in writing, it must be noted in the assessment change notice required by MCL 211.24c and on each notice or publication of the meeting of the Board of Review.