Board of Review

The board of review consists of three members appointed by the township board to two-year terms. The township board may appoint up to two alternate members. Michigan Election Law requires that all board of review members be taxpayers. The board of review holds meetings in March, July and December.

At the March meetings, the board of review has the authority to do the following:

• Change a parcel’s assessed value
• Change a parcel’s tentative taxable value (including uncapping determinations)
• Change a parcel’s classification
• Grant or deny a poverty exemption or disabled veteran’s exemption
• Correct a denial of a qualified agricultural property exemption
• Grant exempt or taxable status for eligible real and personal property
• Grant or deny the eligible small business taxpayer exemption or eligible manufacturing personal property exemption

At the July and December meetings, the board of review may do the following:

• Grant a homeowner’s principal residence exemption from local school taxes
• Grant an agricultural exemption from local school taxes
• Grant a poverty exemption request
• Grant a disabled veteran’s homestead property tax exemption
• Grant an exemption for a qualified start-up business
• Grant an eligible development property or development property exemption
• Correct the omission of a qualified forest exemption
• Recap a taxable value that was previously uncapped by mistake