Board of Review information
Your first step in the appeals process is direct contact with the Assessor. Many appeals are simply misunderstandings or misinterpretations of facts which can be resolved effectively in the office.
March Board of Review
For residential property, the next step for residents in the appeals process is at the local March Board of Review. This step is required to protect your right to further appeal to the Michigan Tax Tribunal (MTT) for Valuation Appeals and to the State Tax Commission for Classification Appeals.
Appeals can not be accepted after the last day of the March Board of Review.
When you appear before the local March Board of Review we advise you to bring information that helps to substantiate claims of over-assessment, such as photographs, appraisals, and/or listings of comparable sales along with a Board of Review Petition. Notification of the board’s decision is provided by mail no later than the first Monday in June.
If you feel you did not receive the desired outcome through the local March Board of Review, you can proceed to the Michigan Tax Tribunal (MTT). The MTT requires a Property Tax Appeal Form to be filed by the deadline which is determined by the property classification, check the Important Dates link for deadline in the current year. The final appeal dates to the Michigan Tax Tribunal and/or State Tax Commission vary so please check the State of Michigan website for these dates.
Residential Parcels protest to the local March Board of Review and is required to protect your right to further appeal to the Michigan Tax Tribunal (MTT) for Valuation appeals and to the State Tax Commission for Classification appeals.
Commercial, Industrial, and Utility Parcels may appeal directly to the Michigan Tax Tribunal (MTT) prior to May 31, of each year. A local March Board of Review appeal is not required by law.
July and December Board of Review
There are two other review boards that occur during the year, July and December Boards of Review. Assessment Appeals are NOT addressed at these two meetings. The appeals are heard for:
- Correction of Clerical/Qualified Errors & Mutual Mistakes of Fact
- Correction of Principal Residence Exemption (PRE) affidavits. PLEASE NOTE - This board has NO jurisdiction over PRE status that has been denied by either the Michigan Department of Treasury or the City Assessor.
- Review of Hardship Appeals for homeowners that have not been previously denied in the current year. You may obtain the guidelines & required document list no later than 9am of the day before the meeting of the July or December Board of Review. All required forms & information related to hardship appeals must be complete, submitted, & received no later than 9:00 a.m. the day of the meeting.
- Review the Disabled Veterans Exemption Affidavits, P.A. 161 of 2013, MCL 211.7b.
July and December Board meetings begin at 9:00 a.m. and shall continue until the Board has completed review of matters before it. Then shall be adjourned immediately upon completion of actions related to those matters.