Can I contest my assessed value and taxable value?
Every property owner has the right to appeal their assessments. However, the opportunity only comes once a year and if the opportunity is missed, there isn't another opportunity that year. Your assessment change notice will provide you with the dates and times for the March Board of Review. If you wish to contest your assessments, you must either appear or send your appeal to the March Board of Review. Protest at the March Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals. In other words, the Michigan Tax Tribunal will not hear cases that have not first been before the local March Board of Review.
May I file a written protest without personal appearance?
Letters of appeal must be received by 5:00 PM on the last day of the March Board of Review. A written appeal should provide sufficient detail supporting your position or value contention.
What is my recourse if I disagree with the decision of the Board of Review?
For residential appeals the next level of appeal is the Michigan Tax Tribunal. These appeals must be filed no later than July 31st. The address of the Michigan Tax Tribunal is P.O. Box 30232, Lansing, MI 48909.
An assessment dispute as to the valuation and exemption of commercial/industrial real property, or commercial/industrial/utility personal property, may be protested before the Board of Review or appealed directly to the Michigan Tax Tribunal without protest before the Board of Review by filing a written petition on or before May 31st of the tax year involved.
Does the Board of Review have the authority to increase an assessment or tentative taxable value?
The General Property Tax Laws states that "The Board of Review shall correct the assessed value or tentative taxable value of the property, in a manner as in their judgment will make the valuation of the property relatively just and proper." In a number of instances, the Board of Review has raised the valuations.
I've lived in my property for the past five years. Why did my current taxable value increase more than the inflation rate?
Each year, the assessing department constantly reviews assessment records. The department visits and inspects properties throughout the year. An inspection of your property revealed a finished lower level, central air and expanded deck area. These items would be considered as additions to the assessment records and would cause the taxable value to increase more than the inflation rate. (Prior year Taxable Value x inflation rate + additions)