The Board of Review consists of three Township residents, two of which by law are required to own property within the Township, who sit in review of the actions of the Assessor. The board meets three times each year.
Protests of the value placed on property may be filed with the March Board of Review. The dates of Board of Review are listed on the assessment change notice that is mailed in February to each property owner and they are published in a local newspaper (The Flint Journal). You may appeal by letter or appear in person. You must call and schedule an appointment to appear before the Board of Review. Board of Review is held on specific days during the first two (2) weeks of March each year. It is the only time that current year values may be disputed.
The July and December Boards of Review address clerical errors, mutual mistakes of fact, poverty appeals, and Principal Residence Exemptions received late. Property values cannot be addressed at July and December Boards of Review.
Applicants for a Poverty Exemption must call the Assessor's Office at 810-655-4631 ext 221 or 244 for the Application Form. As to matters of valuation, it is recommended that you discuss your issue with the Assessor's Office prior to making an appointment with the Board of Review.
Michigan Tax Tribunal
An owner/taxpayer who believes the outcome of the Board of Review does not address their concerns may further their appeal to the Michigan Tax Tribunal (MTT). The MTT is a state agency which conducts hearings at two levels. There is the Small Claims division and the Entire Tribunal. Most appeals, with regard to residential property, are conducted in the Small Claims division. The Burden of Proof is the responsibility of the Petitioner (usually the owner/taxpayer). An appeal to the local Board of Review is necessary before proceeding to the Michigan Tax Tribunal.
The MTT can be reached in Lansing at P. O. Box 30232, Lansing, MI 48909-7732. The telephone number is 517-636-7551. An appeal to the MTT must be initiated by July 31, of the year under appeal. Until a taxpayers hearing has taken place-generally 1 ½ to 2 years-subsequent appeals to the Board of Review are unnecessary. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.