All non-exempt property must be assessed at 50 percent of true cash value and uniformly assessed with other property in the classification.  The purpose of the Board of Review is to ascertain that this has been accomplished.  A taxpayer may appeal his assessed value and/or taxable value.  No person can appeal his assessment to the tax tribunal unless he first appears before the Board of Review.

The Board of Review meets in March, July and December each year.

The March Board of Review holds an organizational meeting and two dates to consider appeals.  The purpose of the organizational meeting is to review and examine the property assessment roll made by the assessor.  Appeals are not heard at this time, although the public may attend any meeting.

Two dates are held for appeal hearings.  Those who wish to file an appeal may make an appointment; however, appointments are not required.  The Board allows 10 minutes for each appeal.   Property owners may authorize a third party to act as an agenda on behalf of the property owner; written authorization is required.

The purpose of the July and December Board of Review meets is to correct clerical errors and mistakes of fact on the property tax roll in accordance with the requirements of MCL(211.53B) and to accept appeals from owners when a Homestead Exemption or Qualified Agricultural Property Exemption is not on the tax roll.  No valuation appeals will be heard at this time.