Board of Review meets in March, July and December-Meetings posted on our township home page.
Changes to the principal residence exemption (PRE) took effect this week with the enactment of Public Act 141 of 2022 on July 11. State Tax Commission (STC) guidance outlined the following changes:
The Department of Treasury and STC will be updating all existing guidance related to boards of review and the PRE, as needed.
The Board of Review (BOR) is a local committee of 3 electors from within our community and they serve a 2 year term to hear taxpayer appeals of the annual assessment roll. The Michigan State Tax Commission has stated, “A Board of Review is not the assessor and the assessor is not the Board of Review. Every citizen who appears before the Board of Review is in fact challenging a decision of the assessor and it is the Board of Review’s responsibility to make an independent judgment based on the facts and on law.” Every property owner should therefore review their annual Notice of Assessment, Taxable Valuation and Property Classification for the exact dates and times of their local Board of Review. A property owner may also contact their local assessor for the same information.
As defined in the General Property Tax Act and explained by the State Tax Commission, a property owner may appeal certain items to the Board of Review, in general:
Appeals to the local BOR are designed so the average person may accomplish it. The property owner contacts the assessor or township supervisor to obtain an appointment. Usually appointments are 10-15 minutes during which the person can address the BOR and explain why they believe the assessment is incorrect. The person should present some type of evidence to support their case, such as: recent appraisals by a licensed appraiser, known sales of comparable properties in the local real estate market. A property owner may have their attorney or some other person represent them, but such representation is the person’s choice and certainly not a requirement or expectation.
A short time after the adjournment of the local BOR, the assessing office will forward a written copy of the Board of Review’s decision. Whatever the decision of the BOR, if the property owner is not satisfied, the decision form will provide information on further appeal rights to the Michigan Tax Tribunal.
The Board of Review shall approve or deny the request for the poverty exemption. The Board of Review is required to follow the policy and guidelines adopted by the local assessing unit in granting or denying a poverty exemption. The Board of Review is not permitted to deviate from the adopted policy and guidelines.
Poverty exemption applications can be heard at the March, July, or December Board of Review. However, there can only be one Board of Review decision for a specific calendar year; a subsequent Board of Review cannot reconsider a decision already made that year. For example: if an application is denied at the March Board of Review, it may not be reheard by the July or December Board of Review during the same calendar year. The taxpayer must file an appeal of the March Board of Review decision to the Michigan Tax Tribunal. As a reminder, a person who files a claim for the poverty exemption is not prohibited from also appealing the assessment on the same property in the same year.
An appeal of a decision of the March Board of Review is made by completing and submitting a petition to the Michigan Tax Tribunal no later than July 31 of the same year. A decision of the July or December Board of Review may be appealed by completing and submitting a petition to the Michigan Tax Tribunal within 35 days of the July or December Board of Review’s decision. More information on how to file an appeal is available by contacting the Michigan Tax Tribunal. Information can also be viewed on the Michigan Tax Tribunal’s website at https://www.michigan.gov/taxtribunal.