December Board of Review

Purpose of the Meeting

The December Board of Review meets on the Tuesday following the second Monday in December. The meeting is held at Taylor City Hall, allowing the assessing officer to correct a clerical error or mutual mistake of fact, convenes this special meeting of the board. No valuation appeals are heard at this meeting.

Principal Residence Exemption

An owner of a property that is "principal residence exemption" or is "qualified agricultural" property on May 1 may appeal to the December Board of Review for the current year and the immediately preceding 3 years if the exemption was not on the tax roll.

PA 74 of 1995

PA 74 of 1995 authorizes the December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. This applies to the current year only.

When Can You Appeal

An owner of a property may appeal the rescission of a principal residence exemption to the December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.

General Requirements

• All meetings are open to the public, pursuant to Act Number 266 of the Public Acts of 1976.
• A resident taxpayer must appear in person or be represented by an authorized representative.
• Attorneys, accountants, agents or representatives may appear on behalf of a property owner, however, written authorization from the owner is required. A non-resident taxpayer may file a protest in writing and shall not be required to make a personal appearance. All written protests must be received by the board of review prior to the close of the board.