Board of Review

The Board of Review meets three times a year in March, July, and December.

March Board of Review

The March Board of Review reviews the assessment roll from the Assessor to ensure it is complete, accurate, uniform, and valid. Public hearings are held in March to hear appeals from property owners regarding:

Classification (e.g., residential, commercial)
Tax-exempt or non-exempt status
Equity (ensuring properties are assessed at 50% of True Cash Value)
Hardship exemptions
Valuation (the most common type of appeal)

Note: Valuation appeals can only be heard at the March Board of Review. The Board has no authority over millage rates or property taxes.

July and December Board of Review

The July and December Board of Review can address:

Clerical errors
Mutual mistakes of fact
Hardship exemptions
Principal residence exemptions
Qualified agricultural property exemptions

These Boards can correct assessments for the current year and the preceding year, with an extended correction period of three preceding years for erroneously uncapped properties.

Note: Principal residence exemptions may be corrected for the current year and the three immediately preceding years, per state law effective July 24, 2003.

Board of Review Members

Denise Webster – Chair
Tracy Slais
Joe Novakoski
Rob Joon – Alternate

Appeal Process

To protect your right to further appeal with the Michigan Tax Tribunal or State Tax Commission, you must first protest at the Board of Review. The deadline to appeal for residential properties is July 31st.
Assessment notices are mailed to all Township property owners each February. Appeals may be made in person (appointments are not required but strongly encouraged) or by mail.
For additional information, click the link below:

Board of Review