City Staff Liaison: Ed VanderVries (269) 329-4433
The Board of Review is composed of three (3), six (6) or nine (9) members who have the qualifications for holding elective City office as set forth in the Charter and who are free-holders of property assessed for taxes in the City. They are appointed by the Mayor, subject to confirmation by the Council.
March Board of Review
The March Board of Review meets during the second Monday, Tuesday, Wednesday, Thursday (and as needed), and fourth Tuesday of March to hear the complaints of all persons considering themselves aggrieved by assessments and if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the Board shall correct the roll in such a manner as it deems just. Additionally, the Board will hear poverty (hardship) exemption requests and real or personal property classification appeals.
July and December Board of Review
The July and December Board of Review meets the Tuesday following the third Monday in July and the Tuesday following the second Monday in December. The July and December Board of Review can only address Clerical Errors and Mutual Mistakes of Fact related to real and personal property assessments. Appeals may also be heard for current year only for poverty (hardship) exemption requests, but not poverty (hardship) exemptions which were denied by the March Board of Review. Completed applications should be received by the City Assessor at least 2 weeks prior to the Board of Review date. The Board may also consider current and up to 3 years prior of homeowner’s principal residence exemption affidavit requests where no previous affidavit was filed and denied. The July and December Board of Reviews are prohibited from hearing disputes related to Property Valuation.