Board of Review Sales Data
The March Board of Review holds its organizational meeting each year on the Tuesday following the first Monday in March. The organizational meeting is held in the Hartland Township Hall. The purpose of the organizational meeting is to receive and review the assessment roll as presented by the assessor; make changes to the roll as deemed appropriate; and review hearing schedules for the upcoming week. Appeals by the public are not heard at this time.
The March Board of Review meets to hold scheduled appeal hearings from the taxpayers beginning on the second Monday in March each year. The appeal hearings are held in the Hartland Township Hall. The Board meets for a minimum of two (2) days and at a minimum of six (6) hours per day. Two of the three board committee members shall constitute a quorum for the transaction of the business of the board. Any member of the Board may examine under oath the taxpayer making the appeal, or any person touching the matter before the Board.
A resident taxpayer may appear in person or be represented by an authorized representative. A resident taxpayer may also appeal with a written protests but it must be received by the board of review prior to the close of the second meeting to hear appeals as stated on the “Notice of Assessment”.
Attorneys, accountants, agents or representatives may appear on behalf of a property owner; however, a written authorization from the owner is required. A non-resident taxpayer may file a protest in writing and shall not be required to make a personal appearance. All written protests must be received by the board of review prior to the close of the second meeting to hear appeals as stated on the “Notice of Assessment”.
The March Board of Review has the authority to review the following types of appeals: current year assessed value; current year poverty exemptions under MCL 211.7u; current year Assessor denial of the continuation of a Qualified Agricultural Property Exemption; and the current year assessment classification. The Board shall review the roll according to facts existing on tax day, the preceding December 31.
Every person who makes an appeal request to the board of review for the correction of the assessed value of the person’s property shall be notified in writing of the board of reviews action, not later than the first Monday in June.
An appeal must be made to the local board of review in order to preserve the right to a further appeal to the Michigan Tax Tribunal for agricultural, residential, timber-cutover real property or agricultural personal property. An assessment dispute as to the valuation or property classification of commercial, industrial and developmental real property and commercial, industrial and utility personal property may be protested to the board of review or appealed directly to the tribunal without protest to the board of review.
A further appeal to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909, must be made in writing by May 31st of the current year for Commercial, Industrial and Developmental classed property and by July 31st of the current year for Residential, Agricultural and Timber-Cutover classed property. A board of review action involving a classification appeal may be appealed to the State Tax Commission if made by June 30th of the current year.