March Board of Review
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 Taylor City 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 Board of Review.
The March Board of Review meets each year to hold scheduled appeal hearings following the required organizational meeting. The appeal hearings are held in Taylor City Hall. The Board shall meet for a minimum of three days at a minimum of six hours per day to include the second Monday in March as prescribed by law. There Board shall meet for a minimum of 3 hours of its required sessions after 6 pm. Two of the three board committee members shall constitute a quorum for the transaction of the business of the committee. Any member of the Board may examine under oath the person making an application, or any person touching the matter before the Board.
What Appeals are Reviewed
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, proceeding December 31.
When You Will Receive Notification
Every person who makes a request, protest or application to the board of review for the correction of the assessed value or the tentative taxable 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.
Michigan Tax Tribunal
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. A further appeal of the Board of Review actions (except for property classification) may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909, in writing by July 31st of the current year. 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. Appeals relating to the valuation of property classified as commercial, industrial, or developmental real property DO NOT require a protest to the March Board of Review. Such appeals must be filed with the Michigan Tax Tribunal by May 31 of the tax year involved. Appeals contesting the levying of a special assessment must be filed within 35 days of the date of hearing held to confirm the special assessment roll.