Tax Board of Review
Ordinance 902 of 2-8-93
Ordinance 2131 of 03-11-19
Purpose
The purpose of the Review Board is to review property assessments of citizens, and correct the assessment roll as it deems just.
Authority of the Board
The Board of Review is comprised of 6 city residents who meet in panels of 3 for at least 3 days beginning on the Tuesday following the first Monday in March to hear taxpayer appeals of the State Equalized Values and/or Taxable Values which the Assessing Office has placed on their properties. The Board of Review has the authority to change the State Equalized Value of any property as a result of evidence provided by a taxpayer. It cannot change assessments for previous years.
The Board of Review also has the authority to change the Taxable Value for a property only as it relates to specific addition and losses. The only time when this does not apply is when the assessor has failed to uncap a property as a result of a qualified transfer of ownership or has mistakenly uncapped a property's Taxable Value. For the most part, the March Board of Review makes decisions on the State Equalized Values of properties as they relate to their true cash value on tax day, which is December 31 of the prior year.
An owner or assessor who disagrees with the decision of the Board of Review may appeal the decision to the Michigan Tax Tribunal. The board also has the authority to make decisions regarding classification of properties in a jurisdiction. The State Tax Commission is the final appeal step in all classification appeals. The Board of Review has no authority to consider appeals of homestead exemption denials. If an assessor denies an exemption, the owner may appeal to the Treasury Department within 35 days.
The Board of Review is responsible for hearing appeals of residents who are unable to pay property taxes due to their financial situation. The Board of Review also meets in July and December only to consider hardship applications, correct mistakes, grant homestead exemptions for late filers and to reinstate rescinded exemptions.
For more information, contact the City Clerk at 248-583-0826 or email clerks@madison-heights.org.
