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:

For more information on how to read your assessment notice, click here.

Following are the steps in the Appeal Process if you disagree with your Assessment:

  1. Assessor Review
  2. March Board of Review
  3. 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

The Taxpayer will:

  • Provide completed appeal form
  • List sales of similar properties
  • Recent appraisal (helpful)
  • Provide his/her opinion of value

The Assessor will evaluate the information and mail the results to the taxpayer. March Board of Review is the next step if the taxpayer remains unsatisfied.

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

Appeals to the Board of Review are by appointment. The taxpayer will:

  • 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

Decisions of the March Board of Review are mailed to the taxpayers of record within two weeks of the close of March Board of Review.

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)

The Small Claims Division of the tribunal is available for the residential properties or other properties with lesser amounts of value in contention. These appeals are initiated by sending a letter of appeal to the tribunal (a division of the Michigan Consumer and Industry Services Department). They will then forward a petition form for you to complete. The Small Claims Division is very informal to enable taxpayers to present their own case.

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.