Board of Review information

2024 March Board of Review Valuation & Classification Appeal Dates:

             March 12, 14, 15; 9 am - noon & 1 pm - 4 pm

             March 13, 19; 3 pm - 9 pm

2024 July Board of Review: Tuesday, July 16; 9 am

2024 December Board of Review: Tuesday, December 10; 9 am

Board of Review Members


Frederick Jeff Wagar (Term Expires 2026)

John Hodgson (Term Expires 2024)

Peter Poulos (Term Expires 2025)

Alternate Member, Jim Anderson (Term Expires 2026)


Understanding your Assessment Notice

https://trentonmi.org/DocumentCenter/View/3499/2024-Assmnt-Notice-how-to-read-for-website-only

Overview

Your first step in the appeals process is direct contact with the Assessor. Many appeals are simply misunderstandings or misinterpretations of facts that can be resolved effectively in the office.

The Board of Review meets annually in March to hear property tax appeals at the local level. The City of Trenton's Board of Review is comprised of three members who are taxpayers within the City. 

March Board of Review

For residential property, the next step for residents in the appeals process is at the local March Board of Review.  This step is required to protect your right to further appeal to the Michigan Tax Tribunal (MTT) for Valuation Appeals and to the State Tax Commission for Classification Appeals.

Appeals can not be accepted after the last day of the March Board of Review. 

When you appear before the local March Board of Review we advise you to bring information that helps to substantiate claims of over-assessment, such as photographs, appraisals, and/or listings of comparable sales. A Board of Review Petition will be required, obtainable at the time of appeal or print a copy from the link on the STC Website. Notification of the board’s decision is provided by mail no later than the first Monday in June.

If you feel you did not receive the desired outcome through the local March Board of Review, you can proceed to the Michigan Tax Tribunal (MTT). The MTT requires a Property Tax Appeal Form to be filed by the deadline which is determined by the property classification, check the Important Dates link for the deadline in the current year. The final appeal dates to the Michigan Tax Tribunal and/or State Tax Commission vary so please check the State of Michigan website for these dates.

Residential Parcels protest to the local March Board of Review and is required to protect your right to further appeal to the Michigan Tax Tribunal (MTT) for Valuation appeals and the State Tax Commission for Classification appeals.

Commercial, Industrial, and Utility Parcels may appeal directly to the Michigan Tax Tribunal (MTT) before May 31, of each year.  A local March Board of Review appeal is not required by law.

July and December Board of Review

Two other review boards occur during the year,  July and December Boards of Review. Assessment Appeals are NOT addressed at these two meetings. The appeals are heard for:

  • Correction of Clerical/Qualified Errors & Mutual Mistakes of Fact
  • Review of Hardship Appeals for homeowners that have not been previously denied in the current year.  You may obtain the guidelines & required document list no later than 9 am of the day before the meeting of the July or December Board of Review. All required forms & information related to hardship appeals must be complete, submitted, & received no later than 9:00 a.m. the day of the meeting.

July and December Board meetings begin at 9:00 a.m. and shall continue until the Board has completed the review of matters before it. Then, it shall be adjourned immediately upon completion of actions related to those matters.