Assessment Appeals – Board of Review
2024 March Board of Review Meeting Dates:
The March meeting of the Board of Review has adjourned for the 2024 tax year. No further appeals of valuation will be heard for the 2024 tax year.
Important Information when appealing to the Board of Review
Your meeting with the Board of Review is your opportunity to provide any information to the Board that supports your opinion of the value of your property. Meetings run in 15 minute increments, and are your opportunity to provide information to the board such as an appraisal, sales of comparable properties, photo’s of the condition of the property, etc to support your value of the property. As the burden of proof lies on the taxpayer to provide evidence that the current assessment is inaccurate, we ask that you bring a copy of any information to leave with the Board so that they may review it when making their decisions.
The Board of Review will need to know what you believe the property is worth, and may ask what your value is based on. The petition that you complete will have space for you to enter your opinion of the market value of the property and your reason for protest. ALL APPEALS must be accompanied by Form L-4035, Petition to the Board of Review. If you have made an appointment, we will have this form ready for you when you arrive for your appeal.
It is important to note that the Board of Review does not have any jurisdiction over the rate of inflation, millage rates, or tax bills that are issued. Their responsibilities are to review the valuation of protested assessments to determine if they are accurate, and adjust protested values as needed. The March Board of Review can ONLY consider appeals to the current assessments, they have no jurisdiction over valuation appeals for previous years.
Three Board of Review meetings are held annually: in March, July and December.
Valuation Appeals by Taxpayers
Property owners reserve the right to appeal their assessed value, classification or qualified agricultural exemption before the March Board of Review. The March Board of Review has the authority to review the following types of appeals for the current year:
- Assessed value
- Poverty exemptions under MCL 211.7u
- Assessor denial of the continuation of a qualified agricultural property exemption
- Assessment classification
A resident taxpayer may appear in person or may appoint an authorized representative — including attorneys, accountants or agents — with written authorization to appear on their behalf. Both resident and non-resident taxpayers may file a protest in writing. All written protests must be received at the Township prior to the second meeting, typically the second Tuesday in March, as noted on the assessment notice.
March Board of Review Sales Data
March Board of Review
March Board of Review dates are published annually in January of each year. The March meeting of the Board of Review has adjourned for the 2024 tax year, and therefore, no further valuation appeals will be heard for the 2024 tax year.
July and December Board of Review – Correction of Clerical Errors
These meetings are held to correct assessment roll clerical errors or mutual mistake of fact. Taxpayer valuation appeals are not heard in July or December. Poverty exemption appeals, however, are heard in July and December. Poverty exemption petitions are available at Township Hall and must be received five days prior to the date that the Board is scheduled to convene. For more information on the July and December Board of Review, see below.
July Board of Review
Date – Tuesday following the third Monday in July
Time – 9:00 a.m.
Location – Hartland Township Hall, 2655 Clark Road, Hartland, Michigan 48353
December Board of Review
Date – Tuesday following the second Monday in December
Time – 9:00 a.m.
Location – Hartland Township Hall, 2655 Clark Road, Hartland, Michigan 48353
