Board of Review

About the Board

Duties & Responsibilities

The Board reviews the annual assessment roll and hears appeals of real and personal property assessments. The Board also corrects “clerical errors, mutual mistakes of fact, and homestead status” relative to the current and prior years’ assessment rolls. 

Property assessments can be appealed at the March Board of Review each year generally beginning the second Monday in March. An assessment change notice is mailed to all property owners a minimum of 14 days prior to the appeal meetings. Also, a notice is published for 3 consecutive weeks in the local newspaper with the dates and times that the Board of Review will be in session. Please call our office if you don’t receive your notice by the first week in March.

If you are unable to appear in person, a written protest can be submitted, and must be received before the Board adjourns. Also, you may have a representative appear in your place, however they will need written authorization from you.

If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal… 

• by May 31 for Commercial, Industrial, Developmental and Utility property.
• by July 31 for Agricultural, Residential and Timber Cut Over property.
• by July 31 for Poverty Applicants. 

Property Classification appeals only may be appealed directly to the  State Tax Commission, Classification Appeals, PO Box 30471, Lansing, MI 48909 on or before June 30.

In order to protect your right for further appeal, Michigan Statute requires that owners of residential and agricultural property must first petition to the local Board of Review before appealing their property assessment to the Michigan Tax Tribunal. Commercial and Industrial properties however, are not required to petition before the local Board of Review and may appeal directly to the Michigan Tax Tribunal. Information and forms can be found on their website.

• Michigan Tax Tribunal

Board Members