Appeals Process

TAX ASSESSMENT APPEALS PROCESS

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

The next step for residents in the appeals process is the local March Board of Review and 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.

2020 March Board of Review dates:

March 10th, 12th, & 13th    9am to Noon & 1pm to 4pm

March 11th & March 17st     3pm to 9pm

Appeals can not be accepted after the last day of the March Board of Review which is March 17, 2020 at 9pm.

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

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 along with a Board of Review Petition. 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 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 to the State Tax Commission for Classification appeals.

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

If you petitioned to the March Board of Review, the City Assessor will notify you in writing of the Board of Review’s decision as soon as possible, but no later than the first Monday in June of the current year.  Keep in mind, your Assessor does not have a vote in the Board’s decisions.

The final appeal dates to the Michigan Tax Tribunal and/or State Tax Commission vary.

OTHER TYPES OF APPEALS

There are two other review boards that occur during the year, the 2020 July and December Boards Of Review. Assessment Appeals are NOT addressed at these two meetings the appeals that are reviews are for:

  • Correction of Clerical/Qualified Errors & Mutual Mistakes of Fact
  • Correction of Principal Residence Exemption (PRE) affidavits. PLEASE NOTE - This board has NO jurisdiction over PRE status that has been denied by either the Michigan Department of Treasury or the City Assessor.
  • 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 9am 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.
  • Review the Disabled Veterans Exemption Affidavits, P.A. 161 of 2013, MCL 211.7b.

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

2020 DATES

July Board of Review is July 21, 2020.

December Board of Review is December 15, 2020.

They are held at City Hall in the Commission’s Room.  

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