July Board of Review

The July Board of Review meets on the Tuesday following the third Monday in July each year.  The meeting is held in the Hartland Township Hall.  This special meeting of the board is convened by the assessing officer to correct a clerical error or mutual mistake of fact.  No valuation appeals are heard at this meeting.

An owner of a property that was the "principal residence" of the owners by May 1 or is "qualified agricultural" property by May 1 may appeal to the July Board of Review for the current year and the immediately preceding 3 years for the "PRE" (Principal Residence Exemption) or "AG" (Qualified Agricultural) if the exemption was not on the tax roll.

PA 74 of 1995 authorizes the July Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review.  This applies to current year only.

An owner of a property may appeal the rescission of a principal residence exemption to the July Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.

December Board of Review

The December Board of Review meets on the Tuesday following the second Monday in December.  The meeting is held in the Hartland Township Hall.  This special meeting of the board is convened by the assessing officer, to correct a clerical error or mutual mistake of fact. No valuation appeals are heard at this meeting.

An owner of a property that was the "principal residence" of the owners by May 1 or is "qualified agricultural" property by May 1 may appeal to the December Board of Review for the current year and the immediately preceding 3 years for the "PRE" (Principal Residence Exemption) or "AG" (Qualified Agricultural) if the exemption was not on the tax roll.

PA 74 of 1995 authorizes the December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review.  This applies to current year only.

An owner of a property may appeal the rescission of a principal residence exemption to the December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.