- Home
- Government
- Departments
- Finance
- Assessing
- Assessment / Taxable Value Appeal Process
Assessment / Taxable Value Appeal Process
Assessment Notices
Assessment notices show changes in state-equalized value (SEV), assessed value (AV), and taxable value (TV). The notices are sent the middle of February every year. The dates and location for appeals are on the notice. The following are provided to assist you in reviewing your new values:Following are the steps in the Appeal Process if you disagree with your Assessment:
- Assessor Review
- March Board of Review
- Michigan Tax Tribunal
Assessor Review
Assessor review is an informal meeting with the assessor set by appointment. It is held the end of February. The Assessor will:- Explain how the assessed and taxable values were developed
- The record card will be reviewed for accuracy
- On-site visits and inspection may be necessary
- Provide completed appeal form
- List sales of similar properties
- Recent appraisal (helpful)
- Provide his/her opinion of value
March Board of Review
The March Board of Review was created to be a board of local citizens who examine and review the assessments and taxable value as determined by the assessor. The Board of Review begins hearings of appeals by taxpayers on the second Monday in March. An appeal to the local Board of Review is mandatory before an appeal can be filed with the Michigan Tax Tribunal. The March Board of Review has the authority to:- Conduct hearing for taxpayers to protest their assessments and taxable value
- Correct errors in names, tax descriptions, and assessments
- Grant / deny poverty exemptions
- Recompute taxable value if allowed by state Law
- Sustain, increase, or decrease assessed value based on market data
- Provide completed appeal form
- List sales of similar properties
- Recent appraisal (helpful)
- Provide his/her opinion of value
- Supply original and four copies of appeal form with attachments
Michigan Tax Tribunal
The tribunal is an administrative court that hears tax appeals for all Michigan taxes. Most of the tribunal’s appeals involve property tax.Taxpayers who have appealed to the Board of Review in March, and still believe that the SEV or TV of their property is not correct, may appeal to the Michigan Tax Tribunal in the same year as the assessment is made. The filing deadlines differ by the class of property:
- Commercial, Industrial, or Utility Real and Personal Property: Deadline May 31 (no prior appeal to the Board of Review is required)
- Residential, Agricultural, and All Other: Deadline July 31 (prior appeal to Board of Review is mandatory)
Entire tribunal appeal must be initiated by petition served on all parties in interest (assessor, city, county, school, etc.) with proof of service of the same. Any property valuation appeal may be filed with the entire tribunal which is a more formal venue. Filing fees must accompany non-homestead property appeals. The fee schedule is available on the Tribunal’s website. Both letters of appeal and petitions must be timely filed for the tribunal to have jurisdiction to hear an appeal.
-
Stacey Hayes
Assessor
-
Robin Christoffersen
Deputy Assessor750 Lakeside Drive SE
East Grand Rapids MI 49506
Ph: 616-940-4818
Fx: 616-940-4884
Hours
Monday - Friday
8 a.m. - 5 p.m.