Assessor

FAQ's

• What is the BOR’s authority over taxable values?

  Unless it is an uncapping issue, the board of review cannot raise or lower the tentative taxable value unless it also raises or lowers the assessed value and/or the capped value. Once the capped value and the assessed values are properly calculated, the tentative taxable value is the lower of the two (assuming there has not been a transfer of ownership on the property).

• What is the BOR’s authority in relation to assessed values?

  The board of review may not make wholesale or across-the-board adjustments to assessments. Each parcel must be considered individually. The board of review also cannot alter, evade or defeat an equalization factor assigned by the county or state. If the board does change an assessed value, it must also consider whether such a change causes the tentative taxable value to change.

• Does the BOR have any authority over a PRE?

  The July and December BORs have authority to grant a PRE for the current year and up to three years prior. However, the March BOR has no authority to consider or act upon protests or appeals. If the assessor denies the PRE, the owner may appeal to the Michigan Tax Tribunal within 30 days after the notice of denial but not to the March board of review.

• Can the BOR meet in closed session to discuss a poverty appeal?

  No, the BOR is subject to the Open Meetings Act and a poverty appeal is not one of the reasons listed that qualifies to meet in a closed session.

• What is the BOR’s authority over poverty exemptions?

  Although the March, July and December BORs can hear poverty exemptions, the July and December boards cannot consider poverty exemptions denied at the March board.

• What authority does the BOR have in relationship to property classifications?

  July and December BORs cannot change a classification. However, a person or entity may petition the March BOR to do so. When the board considers such a petition, it must remember that the zoning classification of a particular property does not dictate the classification for assessment purposes. A Property Classification manual is available at www.michigan.gov/statetaxcommission (search for “property classification”).

• How are the July and December boards different than the March BOR?

  The July and December boards meet to correct “qualified errors” and to consider appeals related to PREs, qualified agricultural exemptions and poverty exemptions. July and December boards of review can correct clerical errors of a typographical or trans positional nature—but this does not include the authority to revalue or reappraise property based on the reason that the assessor did not originally consider all relevant information.

• What are the authorities and limitations of the March Board of Review (BOR)?

  The March BOR has authority to change the current year’s assessments, taxable values, classifications and to hear poverty exemptions, but not to make changes to any assessments for prior year. It also cannot make any decisions on a principal residence exemption (PRE) or applications for new qualified agricultural exemptions.