Board of Review

New Options for July and December Meeting dates:

PA 122 of 2008

Sample Resolution to Set an Alternate Date for the July or December Board of Review (Word)

Authorizing Statute:
Board of Review--General Property Tax Act, Public Act 206 of 1893,
MCL 211.28 to 211.33

Authorities and Responsibilities:
Examines and reviews the assessment roll for the current year as prepared by the supervisor/assessor. Adds property omitted from the assessment roll. Corrects errors in names, descriptions of property, and the assessment and valuation of property. Hears taxpayer appeals. Endorses the completed assessment roll.

Board of Review Tax Cycle (.pdf)
Board of Review Meeting Notice (.pdf)
Board of Review Reporting Formats (.pdf)

Editable Blank Board of Review Log (Word file)

Including minutes, log and action report required by STC Bulletin 17 of 2007

(Note that, as of February 2009, the State Tax Commission is no longer requiring boards of review to file a log and action report with the state, but MTA recommends using the formats to ensure good recordkeeping.)

MTA Poverty Exemption Web page 

Michigan Department of Treasury Information on Property Taxes and Inflation

Principal Residence Exemption Information

Principal Residence Conditional Recission Information:
The new Public Act 96 of 2008 is designed to allow people to maintain the principal residence status on their first home when they are unable to sell that home before they move into a new residence. The property owner must file a form with the local assessor by May 1. Click here to view the form.

Board of Review Established By:
Required in all townships by the General Property Tax Act.

Membership:
Three, six or nine members appointed by the township board. Board of review members must be electors (residents) (MCL 211.28). At least 2/3 of the members shall be property taxpayers of the township. (*Michigan Election Law (MCL 168.342) requires all members to be taxpayers. State Tax Commission says that is not necessary. MTA Legal Counsel suggest taking a prudent approach.)

A member of the township board may not serve on the board of review or fill any vacancy.

A spouse, mother, father, sister, brother, son or daughter, including an adopted child, of the assessor is not eligible to serve on the board or fill any vacancy.

Compensation to Members:
Members may be compensated.

OMA/FOIA Status:
Public body subject to Open Meetings Act and Freedom of Information Act.

For more information about the Board of Review, purchase the MTA publication titled: Board of Review Guide.