Board of Review

Established by the Taylor City Charter, Section 13.7 and the Michigan General Property Tax Law, the Board reviews the annual assessment roll and hears appeals of real and personal property assessments. The Board also corrects "clerical errors, mutual mistakes of fact, and homestead status" relative to the current and prior years' assessment rolls.

The existence of the Board of Review is required under the Michigan General Property Tax Law, Act 206, 1893, as amended, as well as the Charter of the City of Taylor, Chapter XIII, Taxation, Section 13.7 The Board of Review consists of one - three member board, appointed by City Council.  The Director of the Assessing Department acts as Secretary to the Board of Review.

The Board of Review meets each March to review the annual assessment roll and hear real and personal property assessment appeals.  The Board also meets in July and December for the purpose of correcting "clerical errors and mutual mistakes of fact".  Since the passage of Proposal A in 1993, the Boards responsibilities have been expanded to address the Principal Residence Exemption Program. Appointed by the City Council Three-Year Terms

Board Members:
(Appointed by the City Council Three-Year Terms)

Thomas Long
Term: 03/01/2017

Kelly Frank
Term: 03/01/2015

Jiro Shimoda
Term: 12/01/2014

Contact Information:
Call the Assessing Department at 734-374-1315

Membership

The Board of Review is comprised of a three (3) member board.  The Board members must be registered electors of the City and own real property in the City.  One third of the Board is appointed each year by City Council to a three (3) year term, expiring on November 30.

At the Boards first meeting each year, a chairperson is selected for the current year.  The Assessor serves as the Secretary to the Board, but has no vote on any appeal, proposition or question.

The members of the board of review are paid compensation on a per diem basis as set by the City Council.

March Board of Review

The March Board of Review holds its organizational meeting each year on the Tuesday following the first Monday in March.  The organizational meeting is held in the Council Study at Taylor City Hall.  The purpose of the organizational meeting is to receive and review the assessment roll as presented by the assessor; make changes to the roll as deemed appropriate; and review hearing schedules for the upcoming Board of Review.

The March Board of Review meets each year to hold scheduled appeal hearings following the required organizational meeting. The appeal hearings are held in the Council Study at Taylor City Hall. The Board shall meet for a minimum of three (3) days at a minimum of six (6) hours per day to include the second Monday in March as prescribed by law. There Board shall meet for a minimum of 3 hours of its required sessions after 6 P.M.  Two of the three board committee members shall constitute a quorum for the transaction of the business of the committee.  Any member of the Board may examine under oath the person making application, or any person touching the matter before the Board.

The March Board of Review has the authority to review the following types of appeals: current year assessed value; current year poverty exemptions under MCL 211.7u; current year Assessor denial of the continuation of a Qualified Agricultural Property Exemption; and the current year assessment classification.  The Board shall review the roll according to facts existing on tax day, proceeding December 31.

Every person who makes a request, protest or application to the board of review for the correction of the assessed value or the tentative taxable value of the person’s property shall be notified in writing of the board of reviews action, not later than the first Monday in June.

An appeal must be made to the local Board of Review in order to preserve the right to a further appeal to the Michigan Tax Tribunal.  A further appeal of the Board of Review actions (except for property classification) may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI  48909, in writing by July 31st of the current year.  A Board of Review action involving a classification appeal may be appealed to the State Tax Commission if made by June 30th of the current year.  Appeals relating to the valuation of property classified as commercial, industrial, or developmental real property DO NOT require a protest to the March Board of Review.  Such appeals must be filed with the Michigan Tax Tribunal by May 31 of the tax year involved.  Appeals contesting the levying of a special assessment must be filed within 35 days of the date of hearing held to confirm the special assessment roll.

July Board of Review

The July Board of Review meets on the Tuesday following the third Monday in July each year.  The meeting is held at Taylor City Hall.  This special meeting of the board is convened by the assessing officer to correct a clerical error or mutual mistake of fact.  No valuation appeals are heard at this meeting.

An owner of a property that is "principal residence exemption" or is "qualified agricultural" property on May 1 may appeal to the July 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 authorizes the July Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review.  This applies to current year only.

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

December Board of Review

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.

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 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 current year only.

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 No. 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, a 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.

Board of Review Dates

MARCH BOARD OF REVIEW DATES FOR 2014  -Appointments must be made in person at the Assessors Office by February 25, 2014.  Appeals by letter must be received by 4:00 P.M. March 12, 2014.

 March 4, 5, 10, 11, 2014    9:30 A.M. - 12:00 Noon  & 1:15 P.M. - 4:45 P.M.

 March 6, 12, 2014              1:00 P.M. -   4:00 P.M.   & 6:00 P.M. - 8:45 P.M.

An Assessor's Review will be held during regular business hours, 9:00 A.M. to 5:00 P.M., beginning the first Monday in March through the close of the March Board of Review.  Assessing personnel will be available to explain and discuss how assessments, property classifications and homestead percentages were developed and answer any other assessing related questions.
 
The denial of an exemption from the 18 mills of local school operating tax for "qualified agricultural properties" may be appealed to the local Board of Review.  The denial of an exemption from the same 18 mills for "homeowner's principal residence properties" may be appealed to the Michigan Department of Treasury.
 
Protest at the March Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals and/or State Tax Commission for classification appeals.
 
If you wish to appear before the March Board of Review, an Application of Appeal must be completed in the Assessing Department prior to the first meeting of the Board of Review. A petition number, date and time for appeal will be assigned as soon as the application is completed.  Please refer to the Parcel Identification Number so your records can be quickly located.  It is advisable to discuss any assessment related questions with the Assessing Department prior to appearing before the Board of Review.  SCHEDULED APPOINTMENTS ARE REQUIRED IN ORDER TO SERVE ALL TAXPAYERS TIMELY AND ORDERLY.
 
The March Board of Review Organizational Meeting will be held at the Taylor Municipal Office on Tuesday following the first Monday in March at 9:30 A.M. 
 
You will receive your Assessment Change Notice sometime in mid February.  The dates of the March Board of Review will be on the notice with information on appealing.
 
General Requirements: All meetings are open to the public, pursuant to Act No. 266 of the Public Acts of 1976.  Also, a resident taxpayer must appear in person or be represented by an authorized representative.  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 physically received by the board of review prior to the close of the board.
 

JULY BOARD OF REVIEW

 
The July Board of Review will meet on Tuesday, following the third Monday, in the Taylor Municipal Office.  This special meeting of the Board is convened by the assessing officer to correct clerical errors and mutual mistake of fact.  No valuation appeals are heard at this meeting.
 

DECEMBER BOARD OF REVIEW

The December Board of Review will meet on Tuesday, following the second Monday, in the Taylor Municipal Office.  This special meeting of the Board is convened by the assessing officer to correct clerical errors and mutual mistake of fact.  No valuation appeals are heard at this meeting.

Note: An owner of a property that is the "homeowner's principal residence" or is "qualified agricultural" property on May 1 may appeal to the July or December Board of Review for the current and/or immediately preceding 3 years if the exemption was not on the tax roll.  PA 74 of 1995 authorizes the July or 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 current year only.  An owner of a property may appeal the rescission of a homeowner's principal residence exemption to the July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.