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1. What is the March Board of Review?

The Board of Review reviews the assessment roll received from the assessor to check to see it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners.

2. Am I required to attend the March Board for a commercial/industrial real property?

No, as of the year 2007 commercial and industrial real properties no longer have to petition to the March Board of Review. These appeals can be made directly to the Michigan Tax Tribunal on or before May 31. For more information, please visit the Michigan Tax Tribunal website.

3. Am I required to attend the March Board for personal property?

No, personal property can be appealed directly to the Michigan Tax Tribunal provided a personal property statement has been filed before the commencement of the March Board of Review. If the statement has not been filed an appearance at the March Board is required. Michigan law indicates that personal property statements are due February 20. The appeals to the Michigan Tax Tribunal mush be made by May 31. For more information, please visit the Michigan Tax Tribunal website.

4. Who can schedule/attend a Michigan Board of Review appointment?

Any individual may file an appeal regarding the assessment of any property within the board’s jurisdiction. By law, nonresident property owners can appeal by letter. Some local cities/villages/townships will allow letter appeals by residents as well. Most commonly the property owners appeal in person. If you or your agent appeal in person, you will need to schedule an appointment. The Board of Review meetings are open to the public in compliance with the Open Meetings Act.

5. How do I prepare for the Board of Review?

The taxpayer must provide evidence showing the assessment placed upon the property is incorrect. The Board of Review needs good reason to alter an assessment. It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What are you basing your opinion on?”

All assessments are to be based on the sales of similar properties. You may hire a professional appraiser, or you can look at sales in your neighborhood and compare them to your home. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price. Mortgage appraisals also may not show True Cash Value.

6. When do I receive notification on the outcome of the board's decision?

Every person who protests before the board shall be notified in writing no later than the 1st Monday in June of the board's action on the protest. The decision of the board is binding for the current assessment year only. This notice must include information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for appealing, and the tribunal's address.

7. Can I appeal the March Board of Reviews' decision?

Yes, assessments reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal. The appeal deadline for residential and agricultural properties is July 31 of that year. For more information, please visit the Michigan Tax Tribunal website.

8. Should I appeal the Board of Review?

In order to determine if you should appeal, please visit the Appealing the Board of Review page.