Assessment Appeal Procedure
Notices of annual changes in property tax assessments are mailed to all residents each year in February. Residents who wish to appeal the assessed or taxable value of their property by the Assessors Office may do so to the local Board of Review. The Board of Review meets annually during the second week of March.
Residents may appeal in person, by scheduling an appointment with the Assessor's Office or by letter. Letters must be received before the last day of the scheduled Board of Review meetings. Residents who appeal their values will need to provide market evidence if they believe that the assessment on the home is excessive. Residents may also appeal to the Board of Review if the taxes levied against their property create a financial hardship. To appeal based on hardship, you must complete and submit the City’s Application For Property Tax Relief, found below, to the Assessor's Office.
Board of Review
The Board of Review is made up of Three-members of our community who have education, knowledge, or experience in property valuation. They are appointed for a three-year term.
The Board of Review meets 3 times a year in March, July, and December.
The March Board of Review meets annually to hear valuation appeals by property owners. This is the only time a residential property owner can appeal the values proposed by the Assessor.
The July and December Board of Review has limited authority. They are only authorized to correct Qualified Errors. These errors are limited to clerical errors and mutual mistakes of fact. In addition, they may hear a request for certain exemptions such as late filed Principal Residence, Disabled Veterans and Poverty.
If a property owner is not satisfied with the decision of the Board of Review, they may appeal the decision to the Michigan Tax Tribunal at www.michigan.gov/taxtrib
Michigan law allows for several types of exemptions from property taxes. These Include: Principal Residence Exemptions, Disabled Veteran Exemption and Poverty Exemption. Unfortunately, an exemption for Seniors or property owners with no school aged children does not exist.
Principal Residence Exemption (PRE)-An exemption from a portion of the School Operating Tax if you own and occupy a home as your principal residence. (Formerly known as Homestead). This exemption must be claimed in writing by filing form 2368 Homeowners Principal Residence Exemption Affidavit.
Disabled Veterans Exemption-Residential property owners may qualify if they have been determined to be permanently and totally disabled or 100% unemployable by the Department of Veteran’s Affairs. Application for this exemption must be made annually and documentation supporting your eligibility under the law is required.
Poverty Exemption-As required under the General Property Tax Act, this program is available to Residential property owners who meet the policy guidelines. The Income guidelines are based on the Federal Poverty Income level determined by the US Department of Health and Human Services. An asset test is also required. Annual application for this exemption is required with documentation supporting eligibility. This program may reduce or eliminate tax liability and guidelines are updated annually.
Application For Property Tax Relief
If you have any questions or concerns about assessments, contact the Assessor's Office at (248) 871-2470.
MATTHEW A. DINGMAN, City Assessor