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1. What is the March Board of Review?

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

2. Should I appeal to the Board of Review?

Each year, prior to the March meetings of the local board of review, assessment change notices are mailed. These informational notices include State Equalized Value, Taxable Value, the percent of exemption as a Principal Residence or Qualified Agricultural Property, and whether or not an Ownership Transfer has occurred. If you believe the Assessed Value is more than half the value of your property, you may appeal the Assessed and/or Taxable Values at the March Board of Review. You can obtain information about the specific meeting dates and schedule an appearance with the Board of Review by contacting your local assessing office. The Board has no control over millage rates or property taxes.

3. Why are the amounts on my neighbor’s tax bill different than mine?

On March 15, 1994, Michigan voters approved the constitutional amendments known as Proposal “A”.

Prior to Proposal “A” property tax calculations were based on State Equalized Value (SEV).  Proposal “A” established “Taxable Value” as the basis for the calculation of property taxes.  Increases in Taxable Value (TV) are limited to the percent of change in the rate of inflation or 5%, whichever is less, as long as there were no losses or additions to the property.  The limit on TV does not apply to a property in the year following a transfer of ownership (sale).

Suppose your neighbor purchased their home March 20, 2016 and their 2016 State Equalized Value (SEV) was 75,000 and his Taxable Value was 55,000. Their July 2016 tax bill will be calculated based on the prior owners taxable value of 55,000 for 2016 only.  The year following the transfer, the TV becomes uncapped.  Based on sales of homes in your neighborhood, your neighbor’s new SEV for 2017 is 80,000. Because of Proposal “A” your neighbor’s home became uncapped for tax year 2017, which means their TV will be the same as their SEV for 2017.  Their July 2017 tax bill will be calculated using 80,000 TV instead of the prior year’s 55,000.

In other words since Proposal “A” passed, you can no longer compare property taxes with your neighbors.  You can compare SEV, but remember to compare apples to apples.  Items to compare would be square footage of the home, style, how many baths, is their basement finished, fireplace, garage, decks etc.

 

4. I live on a decreased or limited income, can I ask the Board of Review to lower my taxes?

The State of Michigan does not offer a senior citizen or disability discount on Property Taxes.  If your income falls at or below Federal Poverty Guidelines, you may apply for a Poverty Exemption.  The Poverty Exemption is an application process which requires proof of income and expenses; completed applications will be presented at the July and December Boards of Review.  The applicant does not need to be present at the Board of Review.  If you believe you may qualify for a Poverty Exemption, please call the Assessor’s office at 810-229-0558 to request additional information or you can access our guidelines and application here.  The township administrative policy regarding poverty exemptions can be found here.

5. 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 31st.

6. 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 20th. The appeals to the Michigan Tax Tribunal must be made by May 31st.

7. Who can schedule/attend a March Board of Review appointment?

Any individual may file an appeal regarding the assessment of any property within the board’s jurisdiction. By law, non-resident 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. You will need to schedule an appointment if you or your agent is to appeal in person. If an agent will be appearing on your behalf, he/she must present a statement signed by you designating that person as your agent. The Board of Review meetings are open to the public in compliance with the Open Meetings Act.

8. 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.

9. How do I find comparable sales to present as evidence to the Board of Review?

A professional appraisal may be presented as evidence to the Board of Review, but you should be aware that this may not necessarily influence a change in your assessment. We encourage our petitioners to also look for their own comparable sales to supplement their case. Our sales study for the current tax year can be found on the Assessor page and is a great source for starting the comparison process. You can also check with your realtor and see if they can find comparable sales for you. These sales would have to take place on or before December 31 of the previous year. Our public records database can be utilized to aid you in finding the differences between your property and the comparable sales. When comparing sales, you will need to look for similarities and differences between your property and the sales to find the closest matches to your property; make note of these differences for presentation at your appointment: 

• Proximity of comparable home to yours
•  Age of home 
• Type of home (compare 1 story to 1 story, 2 story to 2 story, etc) 
• Finished square footage of home (make adjustments to your comparables as needed to determine value) 
• Foundation type (crawl, slab, basement, etc) 
• Basement finish (unfinished or finished) 
• Number of bathrooms and bathroom extras 
• Kitchen built-ins 
• Fireplaces 
• Garage and outbuildings (size and finish quality) 
• Size of decks, patios, and porches 
• Additional amenities and land improvements 
• Land value differences (waterfront, water view, lot size, location, and topography) 

Make sure you bring a copy of your evidence for the Board to keep. If you do not bring a copy for the board, we will need to charge a copy fee. For the current sales study, please visit the assessor page.

10. How do I find assessing information?

You can view your record card, look up and reprint tax bills, and access additional information regarding your sales comparables in our public records database.

11. I found a discrepancy on my record card, what should I do?

Please contact the Assessor's Office at 810-229-0558 as soon as you note the discrepancy. It is important for the Assessor to physically verify discrepancies in order to make a change on your record card.

12. What can I expect at my Board of Review appointment?

During the hearing, the property owner or representative will have the opportunity to state his or her case and present evidence. The Board of Review members may ask some questions, but they will mainly listen to statements made and briefly review your evidence. Decisions are not generally made on the spot. Discussion and deliberation of your appeal will take place at a later time. The Board’s decision will be sent to the property owner by the Assessor in a few weeks after the appeal is heard.

13. When do I receive notification on the outcome of the Board’s decision?

Every person who makes a request, protest, or application to the March Board of
Review must be notified in writing of the Board of Review’s action and information
regarding the right of further appeal, not later than the first Monday in June.
The decision of the Board is binding for the current assessment year only. This notice will include information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for appealing, and the tribunal's address.

14. Can I Appeal the March Board of Review's Decision?

Yes. Assessments reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal.