- Home
- Government
- Boards & Commissions
- Board of Review
Board of Review
Members
- vacancy (alternate)
- Mary Kowalski Wilhelm
- Gerald R. Haw
- Erica Kay Starkey-Hawkins
- Judianne L. Sibley (alternate)
Board of Review Minutes & Records
Minutes are available following approval
Most Recent Minutes | View All
What is the Board of Review?
The March Board of Review annually reviews the assessment roll received from the assessor, to determine completion, accuracy, uniformity and validity. It is a three-member board appointed by City Council and comprised of city residents. This body has the authority to make adjustments to ensure that assessments are lawfully set. The March Board of Review hears valuation appeals from taxpayers, in the current year only. July and December Boards of Review may be convened to hear appeals involving clerical errors, mutual mistakes of fact, principal residence (homestead) exemptions and poverty exemptions. Some July and December appeals may involve multi year decisions.
Appointments may be made for complex properties or multiple appeals. The March Board of Review will meet to hear valuation appeals, the Monday following the first Tuesday in March, and the next day, Tuesday. Day and evening hours are offered. The times and dates are included on the Notice of Assessment Change mailed to taxpayers 14 days before the board meets. Unfortunately, in order for the assessor to comply with the General Property Tax Act, this appeal procedure has a very tight time schedule. If you miss the opportunity to appeal to the Board of Review, you will be limited in your ability to further appeal to the Michigan Tax Tribunal. Resident and non-resident taxpayers may file an appeal by letter or by using the Petition to Board of Review form.
Useful Documents
Board of Review Rules of Procedure Policy
The March Board of Review annually reviews the assessment roll received from the assessor, to determine completion, accuracy, uniformity and validity. It is a three-member board appointed by City Council and comprised of city residents. This body has the authority to make adjustments to ensure that assessments are lawfully set. The March Board of Review hears valuation appeals from taxpayers, in the current year only. July and December Boards of Review may be convened to hear appeals involving clerical errors, mutual mistakes of fact, principal residence (homestead) exemptions and poverty exemptions. Some July and December appeals may involve multi year decisions.
Appointments may be made for complex properties or multiple appeals. The March Board of Review will meet to hear valuation appeals, the Monday following the first Tuesday in March, and the next day, Tuesday. Day and evening hours are offered. The times and dates are included on the Notice of Assessment Change mailed to taxpayers 14 days before the board meets. Unfortunately, in order for the assessor to comply with the General Property Tax Act, this appeal procedure has a very tight time schedule. If you miss the opportunity to appeal to the Board of Review, you will be limited in your ability to further appeal to the Michigan Tax Tribunal. Resident and non-resident taxpayers may file an appeal by letter or by using the Petition to Board of Review form.
Useful Documents
Board of Review Rules of Procedure Policy