Appealing your Property Assessment
The State of Michigan established the appeal process to assure that the property tax system would function in an equitable manner. It is the taxpayers right to take advantage of this process.
Valid Basis for an Appeal
Claiming that your property taxes are too high and continue to increase is not a valid basis for a property assessment appeal. Remember that the Taxable Value may increase each year based on the Consumer Price Index or 1.05, whichever is less, therefore, to actually see a reduction in taxes, the Assessed Value (SEV) or Capped Value must decrease to less than your current taxable value.
To have an adequate basis for appeal you need to provide evidence which indicates the Assessed Value is in excess of 50% of True Cash Value. This may require some research and fact finding on your part. The value of individual properties should be similar to comparable properties within a neighborhood that have transferred ownership. A property appraisal document should be no more than 6 months old to be appropriate.
Board of Review
March Board of Review meets in March to hear appeals, for the current year only, regarding Assessed Values, Tentative Taxable Values, Property Classifications, Poverty Exemptions, Equity and Status of Property. Meetings of the Board of Review are subject to the Open Meetings Act, which means that anyone can attend. You must appeal to the March Board of Review before you can continue any appeal process before the Michigan Tax Tribunal. Additional information regarding the Michigan Tax Tribunal may be obtained from the MTT Website.
Specific dates and times for the March Board of Review will be posted on this website or available by contacting the Assessor’s Office.
The Board of Review also meets in July and December of every year to correct clerical errors, mutual mistake of fact, poverty exemptions not heard at the March Board of Review and Homestead Exemptions. The July Board of Review meets the week following the 3rd Monday in July. The December Board of Review meets during the week following the 2nd Monday in December. Please contact the Assessor’s office for specific dates and times.