THE BOARD OF REVIEW AND THE ASSESSMENT APPEAL PROCESS
The Board of Review is made up of resident taxpayers, and meets in MARCH on the SECOND AND THIRD MONDAY. The Board may consider property owners’ assessment appeals by letter or in person by appointment.
The property owner or a representative of the property owner may be heard. Neither the Assessor nor the Board of Review can affect the millages or taxes. They CAN change an assessment if shown that it exceeds 50% of True Cash Value.
The property owner/taxpayer must give evidence showing that the assessment is incorrect. It is IMPERATIVE for you to be able to answer questions such as “What do you think your property is worth?” and “On what do you base your opinion?” It is further imperative that you submit the appropriate accompanying evidence. Since all assessments are to be based on the sales of similar properties, you may retain the services of a professional appraiser or, YOU research the sales in your neighborhood and compare them to your own home. This information is available at the municipal offices; however, this is YOUR appeal, and the paperwork is to be done by you. You need to be particularly careful if the sales are different from your home in size, age or quality.
In the event that your appeal is denied by the local Board of Review, keep in mind that ONLY those assessments first reviewed by the local Board of Review can be appealed to the Michigan Tax Tribunal. The Tribunal’s appeal deadline is June 30th.
Poverty-stricken property owners can request assistance from the Board of Review; however, household financial documentation will be necessary.
In deciding whether or not to appeal your assessment to the Board of Review, you should first answer the following two questions:
1. Does your protest involve an issue that the Board of Review has the authority to decide?
2. Do you have the necessary supporting evidence?
If you decide to appeal, be prepared to justify why your property would not sell for twice the assessed value
-- the Board of Review will be better able to make a fair determination if you are well prepared.
...PREPARE AN APPROPRIATE APPEAL
...USE VALID SUPPORTING DOCUMENTATION
...PRESENT FACTS ONLY