Board of Review
The Board of Review examines and reviews the assessment roll as prepared by the Township Assessor, hears taxpayer appeals and endorses the completed assessment roll. The Board of Review is required to meet in March of each year. If convened, the Review shall also meet in July or December, or both July and December.
During the March meetings, the Board of Review is tasked with looking at the current year assessment roll. The March Board of Review does not have the authority to go back in time and review prior year matters. The Board of Review will meet on the Monday, Tuesday or Wednesday following the second Monday in March for the purpose of hearing taxpayer appeals of current year assessments.
When appealing to the Board of Review, it is important to know that it is the burden of the taxpayer to 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?”. Obtaining proper documentation to assist in your appeal is very important. You may hire a professional appraiser, or you can look at sales in your area 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.
Residents cannot appeal their property taxes to the Board as they have no jurisdiction over property taxes. The Board of Review has the authority to increase or decrease the assessment of a parcel, however they do not have the authority to change millage rates.
Appeals must be accompanied by a completed Board of Review petitions (form L-4035). Please click the link below for a copy of the approved form.
July & December Board of Review Information
The July Board of Review meets on the Tuesday (or Wednesday) following the third Monday in July. The December Board of Review meets on the Tuesday (or Wednesday) following the second Monday in December. The authority for July & December BOR action is stated in MCL 211.53b. In accordance with Section 211.53b of the General Property Tax Act, a special meeting of the Assessing Board of Review shall convene for the sole purpose of addressing the following issues: Correcting clerical errors and mutual mistakes of fact. Hearing poverty appeals as described in section 211.7u. Making corrections to qualified agricultural exemptions from tax levied by local school district for school operating purposes as described in Section 211.7cc and 211.7ee of the General Property Tax act. No other appeals may be considered at this meeting. PA 74 of 1995 authorizes July (and December) BOR to hear appeals for poverty exemptions for the current year, pursuant to section 211.7u of the General Property Tax Act., but not for poverty exemptions denied by the March Board of Review.
2023 July & December Board of Review Schedule:
Charter Township of AuSable, Iosco County - July 18, 2023, at 11am & December 12, 2023, at 11am
Tawas Township, Iosco County - July 19,2023. at 1pm & December 13, 2023, at 1pm
Wilber Township, Iosco County - July 18, 2023, at 9am & December 12, 2023, at 9am
Arenac Township, Arenac County - July 19,2023. at 9am & December 13, 2023, at 9am
Whitney Township, Arenac County - July 19,2023. at 11am & December 13, 2023, at 11am