Michigan Compiled Laws and other information for Board of Review

Board of Review Questions & Answers

The Board of Review (BOR) is a local committee of electors from within the community. The BOR members are appointed to two-year terms by the township board to receive and hear taxpayer appeals of the annual assessment roll.

The Board of Review is required to meet in March of each year. If convened, the Board of Review shall also meet in July or December, or both July and December.

The March Board of Review can review the following items:

1. Current Year Assessed or Tentative Taxable Value.

2. Appeal of a denial by the assessor of a timely filed Small Business Taxpayer Exemption.

3. Appeal of a denial by the assessor of a timely filed Eligible Manufacturing Personal Property Exemption.

4. A late filed Small Business Taxpayer Exemption.

5. Property Classification. Primary in consideration of classification appeals is the requirement that the property be classified according to its current use (zoning does not dictate classification).

6. Appeal of a denial by the assessor of a continuation of a qualified agricultural exemption.

7. Taxable value corrections due to the incorrect calculation of taxable value. This may be due to an uncapping issue.

8. Disabled Veterans Exemptions.

9. Poverty Exemptions.

10. The land assessment for a property with an Industrial Facilities Tax Roll Certificate.

July and December Board of Review meetings are held to hear appeals of Principal Residence Exemptions, Qualified Agricultural Property Exemption, Poverty Exemptions, Disabled Veterans Exemptions, and Qualified Errors including clerical errors and mutual mistakes of fact.

Forms:

Petition to Board of Review

July – December Board of Review Affidavit

Disabled Veteran Exemption Information

Board of Review

Board of Review: Monday, March 5, 2024 at 10:00am

Preliminary meeting for Board only, Tuesday following first Monday in March.

Tue, March 5, 2024 10:00 am
Board of Review: Monday, March 11, 2024 from 1:00pm to 4:00pm & 6:00pm to 9:00pm

Board of Review Public Hearing

 

Mon, March 11, 2024 1:00 pm
Board of Review: Tuesday, March 12, 2024 from 9:00am to Noon & 1:00pm to 4:00pm

Board of Review Public Hearing

Tue, March 12, 2024 9:00 am
Board of Review: Tuesday, July 16, 2024

For Mutual Mistakes and Clerical Errors

Tue, July 16, 2024 10:00 am
Board of Review: Tuesday, December 10, 2024 at 10:00am

For Mutual Mistakes and Clerical Errors

Tue, December 10, 2024 10:00 am

Meeting Minutes

Board of Review: Tuesday, December 12, 2023 @ 10:00a.m. Board of Review
2023 Board of Review Meeting for Mutual Mistakes and Clerical Errors

Meeting will be held at the Leelanau Township Hall 119 E Nagonaba St. Northport, MI 49670

 

Tue, December 12, 2023 10:00 am
Board of Review: Board of Review Omena Fire Hall, Friday, December 1, 2023 at 10:00am

A Board of Review meeting will be held at the Omena Fire Hall 4973 N. West Bayshore Drive Omena, MI 49674 on Friday December 1, 2023 at 10am to prepare for December 12, 2023 BOR.

 

 

Fri, December 1, 2023 10:00 am
Board of Review: BOR – Tuesday, August 15, 2023, at 3:00p.m.
Tue, August 15, 2023 3:00 pm
Board of Review: Tuesday, July 18, 2023 @ 2:00p.m. Board of Review
2023 Board of Review Meeting for Mutual Mistakes and Clerical Errors

 

Tue, July 18, 2023 2:00 pm
Board of Review: Board of Review – Special Meeting
Wed, March 15, 2023 9:00 am
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