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:
July – December Board of Review Affidavit
Disabled Veteran Exemption Information
Property Owner Petition for Change of Property Classification
How To:
Claim a Property Tax Exemption due to Poverty
How to Appeal your Property Tax Assessment
Board of Review
Board of Review: Board of Review: Tuesday, July 22, 2025, from 10 a.m. to 1 p.m.
Meeting will be held at the Leelanau Township Hall 119 E Nagonaba St. Northport, MI 49670
MCL 211.53b provides that they July or December Boards of Reiew can correct “qualified errors” for the current year and one prior year unless additional years are specifically addressed by the statue.
Board of Review: Board of Review: Tuesday, December 9, 2025, from 1 p.m. to 3 p.m.
Meeting will be held at the Leelanau Township Hall 119 E Nagonaba St. Northport, MI 49670
Meeting Minutes
Board of Review: Board of Review: Thursday, March 27, 2025, 9am to 12pm
Board of Review: Board of Review: Thursday, March 27, 2025, 1pm to 4pm
Board of Review: Canceled Monday, March 17, 2025, 9am to noon Board of Review
Board of Review: Board of Review: Thursday, March 13, 2025, from 9 a.m. to 12 p.m.
Meeting will be held at the Leelanau Township Hall 119 E Nagonaba St. Northport, MI 49670
Appoints are not necessary. This is a first come first serve basis.
Board of Review: Board of Review: Wednesday, March 12, 2025, from 1p.m to 4p.m
Meeting will be held at the Leelanau Township Hall 119 E Nagonaba St. Northport, MI 49670
Appoints are not necessary. This is a first come first serve basis.