The Board of Review plays an important part in property assessment. The Board must have three appointed members who each serve two-year terms. The Board has three statutory functions:
a. Receive and examine the current assessment roll to determine if the assessor has properly assessed all property liable to taxation, and to correct errors in the names of taxpayers, legal descriptions, assessments, classification and valuations.
b. Serves as an appeal board by listening to the concerns of property owners or their agents regarding assessments and values established by the assessor. The board can adjust individual assessments, add property subject to taxation, can grant or deny exemptions of principal residence, grant or deny hardship, grant exempt status for certain non-profit groups, and address poverty and veteran exemptions.
c. Must meet in July and December to accept and approve qualified errors that were discovered after the March Board of review meetings.
The Board can help educate the public regarding property taxes by informing the public about what determines value, how the assessor values property, how tax rates and bills are determined, and what exemptions and reliefs are available. The Board does not determine or recommend tax rates. Taxes are determined by taxing authorities and millages voted by the public.
The Board meets in the second full week of March, with its first meeting on the second Monday an organizational meeting for the Board. Then sessions on Tuesday and Wednesday are to hear appeals from property owners. The sessions must be at least six hours long, with the first meeting running from 9 am to 3 pm, and the second from 3 pm to 9 pm, to accommodate the residents.
Property owns requesting to appeal their assessments ought to schedule an appointment for a specific time during those two sessions. Appeals are generally limited to 15 minutes, and the Board may not make a decision on the appeal at that time.
For more information about the Board of Review, go to: https://www.michigan.gov/documents/treasury/BOR_QA_423899_7.pdf