Review the Property Record Card.
Every property owner should have a copy of their Property Record Card, whether they intend to appeal their assessment or not. Assessors are human and can make mistakes. Review the Property Record Card for your property. If you find an error, you should notify your assessor for correction. December 31st is tax day in Michigan. After December 31st, and for value appeals, the Board of Review is your option for relief.
Contact your assessor.
Discuss the property’s valuation with the assessor.
Make an appointment for the March Board of Review.
Assessment Change Notices are mailed 14 days before the meeting of the March Board of Review. Review it for any errors. If you want to appeal the assessed value, tentative taxable value, or classification on your property, you must do so at the March Board of Review meeting. Your Assessment Change Notice should tell you the time and place of Board of Review meetings. The Board of Review is required to have at least three of the required hours in the evening.
Put all the information that you collected in writing. This will help you organize it in a logical manner. Check with your city or township. They may have a form you need to complete to make an appeal to the Board of Review. Make copies of the completed petition and your letter. You should leave copies of both with them at the meeting. The Board of Review may not give you a decision while you are at their meeting. When they discuss your appeal later, they will have your facts and figures to refer to.
An appeal to the local Board of Review is important and a prerequisite to appealing that board’s decision to the Michigan Tax Tribunal, if you contest the Board of Review decision.
A non-resident taxpayer may file a protest in writing and is not required to appear in person for the appeal to be legal and appropriate. Such protests must be considered in the same manner as personal appearance complaints. The township board or the city council may, by passing a resolution or an ordinance, permit resident taxpayers to file a protest to the board of review in writing, thus waiving the requirement of a personal appearance. If such an ordinance or resolution is adopted to allow written protests, the assessment change notice prepared by the assessor must state that written protest are allowed by the board. Any notice or publication of the board meeting must also include this information. It’s preferable to attend the meeting even when you have put your case in writing. That way the Board of Review can ask you questions about your property. This also ensures your letter isn’t simply misplaced.
The Board of Review also meets in July and December after sending summer and winter property tax bills. The only appeals they hear at these times are for qualified errors and to consider appeals related to Principal Residence Exemptions, Qualified Agricultural Exemptions and Poverty Exemptions.
What can you do if the board of Review does not agree with you?
If you disagree with the decision of the March Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. Commercial, Industrial, and Personal Property classes may not be required to attend the March Board of Review.