Authority Review
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 applications 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.
The July and December Board of Review has the authority to review the following types of appeals: poverty exemptions under MCL 211.7u; correct any clerical error or mutual mistake of fact. There are no valuation appeals heard at this meeting.
Appointment
If a taxpayer wants to appear at the March Board of Review one must contact the Assessor's office and schedule an appointment. Appointments are required in order to serve all taxpayers in a timely and orderly manner. Taxpayers do not have to be present to make an appeal to the Board of Review. Written protests are an acceptable form of an appeal and must be mailed to the Assessor's office and received by the adjournment of the March Board.
When appealing an assessment a Petition to Board of Review (L-4035) form (PDF) must be completed before being heard by the Board. Filing a protest to the March Board of Review is necessary to protect your right to further appeal the decision to the Michigan Tax Tribunal.
Appeal
An appeal must be made to the local Board of Review in order to preserve the right to further appeal to the Michigan Tax Tribunal. An 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 31 of the current year. Appeals that relate to the valuation of property classified as commercial, industrial, or developmental real property do not require protest to the March Board of Review. These types of appeals must be filed with the Michigan Tax Tribunal by May 31 of the current tax year. Appeals that contest the levying of a special assessment must be filed within 35 days of the date of hearing to confirm the special assessment roll.
Poverty Exemptions
PA 74 of 1995 authorizes the July and December Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions denied by the March Board of Review. Poverty exemptions are only heard by the Board once per year. If the taxpayer does not agree with the decision of the board an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.
Current Members
Vacant Seat
Jamille Edwards
Cassandra Walker
Nathan Harvey - Alternate
Lucy Frye - Alternate
When
Tuesday, March 4th 9 AM 10 AM - Organizational Meeting
An application must be filled out, along with accompanying back up (proof) and turned in by February 28, 2025. (the Friday before the meeting).
Monday, March 10th - 10 AM - 4 PM
An application must be filled out, along with accompanying back up (proof) and turned in by March 6, 2025. (the Thursday before the meeting).
Tuesday, March 11th -10 AM - 4 PM
An application must be filled out, along with accompanying back up (proof) and turned in by March 7, 2025. (the Friday before the meeting).
Wednesday, March 12th - 3 PM - 9 PM
An application must be filled out, along with accompanying back up (proof) and turned in by March 7, 2025. (the Friday before the meeting).
Location
Highland Park City Hall - 1st Floor Conference Room - Robert B Blackwell Municipal Building - 12505 Woodward Ave, Highland Park MI 48203.