May 1: Deadline for filing principle residence exemption affidavits.
May 31: Deadline for filing commercial, industrial and utility real and personal propertyappeals with the Michigan Tax Tribunal.
June 30: Deadline for filing residential appeal with the Michigan Tax Tribunal. Deadline for filing classification appeal with the State Tax Commission.
December 31: Assessor completes the status of property which will determine the next year's assessment.
Reviewing and 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 AppealClaiming 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 by 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.
2010 March Board of Review Schedule
Monday, March 8: Organizational Meeting
Tuesday, March 9: From 9 AM - 12 PM and 1 PM - 4 PM
Wednesday, March 10: From 9 AM - 12 PM and 1 PM - 4 PM
Thursday, March 11: From 1 PM - 4 PM and 6 PM - 9 PM
March Board of Review meets the first Tuesday, Wednesday, and Thursday following the 2nd Monday 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.
The Board of Review also meets in July and December of every year to correct clerical errors, mutual mistakes of fact, poverty exemptions not heard at the March Board of Review and Homestead Exemptions. The July Board of Review meets the Tuesday following the 3rd Monday in July. The December Board of Review meets the Tuesday following the 2nd Monday in December. Please contact the Assessor's Office for specific dates and times.
