March Board of Review Appeal Meeting Schedule & Information:
Tuesday, March 7, 2023, 1:00 P.M. Organizational Meeting only, no protests will be heard.
Wednesday, March 15, 2023, Appeals will be heard from 2:00pm-5:00pm & 6:00pm-9:00pm
Friday, March 17, 2023, Appeals will be heard from 9:00am-Noon & 1:00pm-4:00pm
Written appeals are recommended and must be accompanied by a completed Board of Review petition (form L-4035) The petition form approved by the State Tax Commission (form L-4035) is available at www.michigan.gov/treasury. When you reach the site, use the search bar to find “L4035 Petition”. Please find all contact information written below on how to submit a written appeal.
In personal appeals are encouraged to be scheduled by appointment. Please contact Jessica Landry to schedule your appointment (989)820-6961.
When appealing to the Board of Review, it is important to know that it is burden of the taxpayer to provide evidence showing why they believe the assessment placed upon the property is incorrect. The Board of Review must receive such evidence to determine if an assessment should be altered. It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What documentation are you basing your opinion on?”. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price. Residents cannot appeal their property taxes to the Board as they have no jurisdiction over property taxes. The Board of Review has the authority to increase or decrease the assessment of a parcel, however they do not have the authority to change millage rates.