State Tax Commission Website

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

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