The Board of Review examines and reviews the assessment roll for the current year as prepared by the assessor. It hears taxpayers appeals and endorses the completed assessment roll.
A resident who appears before the Board of Review questions the decision of the assessor and it is the Board of Reviews’ responsibility to make a decision based on the facts and on law. The board can raise, lower or affirm assessments.
The Board of Review hears taxpayer appeals after the assessor has prepared the assessments and mailed notices to all property owners. Taxpayers should review their assessment when received and if they are not satisfied, they can protest to the board.
All review applicants appearing before the Board of Review are advised to bring any information which helps to prove claims of over-assessment, including appraisals, listings of comparable sales and photographs.
Taxpayers can protest their assessment at the March review meetings either in writing or by making an appointment to appear. The meeting notice will be published in the North Macomb Voice Newspaper, and on the township website.
March Board of Review is held to protest current assessments.
July and December Board of Review is held for Clerical errors or mutual mistakes of fact or other specific errors relative to the correct assessment of property.