Board of Review


Board of Review Notice of Hearing
Board of Review Petition Form - 2024
Frequently Asked Questions
Procedural Changes for the Assessment Year 2024
Inflation Rate Multiplier for 2024 Assessment
Poverty Exemption Guidelines and Instructions -2024
Poverty Exemption Application
Poverty Exemption Affidavit
Affirmation Of Ownership and Occupancy to Remain Exempt by Reason of Poverty
4/1/2021-12/31/2023 Residential Sales
2024 Commercial Study
2024 Industrial Study
2024 Residential ECF Study
2024 Residential Land Study

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. The type of appeals the Board has authority to hear are for classification, tax exempt or non-exempt status, equity (all properties to be assessed at 50 percent of True Cash Value), hardship and valuation. The majority of appeals are for valuation. The Board of Review has no control over millage rates or property taxes.

Board of Review Members:
Ed Snage
Joe VanEsley
Catherine Michalak
Justin Ford (Alternate) 

The Board of Review has two other meetings, one in July and one in December. The July and December Boards of Review have the authority over clerical errors, mutual mistakes of fact and situations involving hardship exemptions, and qualified agricultural property exemptions. The July and December Board of Review meetings can be used to correct assessments for two years.

Appeal Process
Every year in February, assessment notices are mailed to all property owners in the Township. Appeals of assessed or taxable values placed on property by the Assessor may be made to the Board of Review. If you wish to appear before the Board of Review, an appointment is necessary. Please phone the Assessing office at (734) 354-3267  for an appointment.. Appeals by mail will be accepted, if received by Friday March 17th prior to the close of business - 4:30 pm.

The Board of Review will meet at the following times:

Date

Time

Tuesday, March 5, 2024

Organizational Meeting
2:30 p.m. 

Monday, March 11, 2024

Hearings by Appointment
2:00 pm to 4:30 pm  
6:00 pm to 9:00 pm

Wednesday, March 13, 2024

Hearings by Appointment
9:00 am to Noon
1:30 pm to 4:30 pm

Friday, March 15, 2024

Drop off Petition Deadline 4:30 

Tuesday, July 16, 2024

2:30 pm 

Tuesday, December 10, 2024

2:30 pm 

Protest at the Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals and/or State Tax Commission for classification appeals. The deadline to appeal for Residential is July 31. Only assessments reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal and State Tax Commission.

Appeal Documentation
Residents who appeal their value should provide documentation to support why their assessment is too high. Provide documentation of comparable houses in your neighborhood that sold at lower prices than your appraised value, or provide a recent appraisal reflecting the fair market value of your home. The Assessing office has sales information where you can look at sales in your neighborhood and compare them to your home. It is also a good idea to review your field inspection sheet in the Assessing office for accuracy. If there is an error, it should be brought to the attention of the Assessing office. A "Petition to the Board of Review" must be completed before appearing before the Board. This petition may be obtained from the Assessing office or from the Forms and Permits page of this website.