Board of Review
Under Michigan’s General Property Tax Act, townships are required to appoint a board of review to oversee property assessment. The Board of Review has two major functions: reviewing the tax assessment roll presented to it by the township for approval, and hearing taxpayer appeals regarding property assessments. The township supervisor is statutorily required to function as the board’s secretary, but does not vote except in poverty exemption cases.
Board of Review meeting schedules and duties are strictly defined in the Tax Act:
On the Tuesday following the first Monday in March, the board reviews and examines the property assessment roll presented by the township assessor. Individual assessment appeals are not heard at this meeting, although public comment may be made.
On the second Monday in March, the board hears taxpayer appeals from 9 a.m. to 4 p.m. as well as for at least six hours sometime later that week.
On the Tuesday after the third Monday in July and the Tuesday after the second Monday in December, the board hears appeals from township property owners regarding exemption rescission made by the Michigan Department of Treasury. The board also reviews and corrects clerical errors on assessments and hears requests for poverty exemptions at these meetings.