The Board of Review meets on the second Monday in March for the purpose of hearing taxpayer appeals. The March Board of Review has authority to change the current year’s assessments. The July Board of Review meets on the Tuesday following the third Monday in July if there is business to conduct. The December Board of Review meets on the Tuesday following the second Monday in December if there is business to conduct.
The March Board of Review may consider the following matters relating to the current assessment year:
- Valuation determinations made by the assessor, as set forth the current year’s assessment roll.
- The exempt or taxable status of eligible personal property. If a taxpayer filed a timely and fully completed form 5076 and appeals the assessor’s current year denial of a Eligible Personal Property Exemption (the Small Business Taxpayer Exemption provided for MCL 211.9o), and the Board grants the Exemption for the current year, the Board also has the authority to correct the taxable status to grant the exemption for any, or all, of the three prior years in which the taxpayer filed a timely and fully completed Form 5076.
- The exempt or taxable status of eligible manufacturing personal property (EMPP). If a taxpayer timely filed a Form 5278, appeals the assessor’s denial of the current year’s Eligible Manufacturing Personal Property Exemption (provided for in MCL 211.9m and MCL 211.9n) and presents a fully completed Form 5278 to the March Board of the Review, then the Board may grant the EMPP exemption for the current year only. The March Board of Review also has the authority to review and accept an amended filing by the taxpayer as long as the taxpayer properly claimed the exemption by timely and completely filing Form 5278.
- Real and Personal Property Classification determinations made by the assessor.
- Requests for correction of the current year’s taxable value of a property where the previous year’s taxable value did not conform with the requirements of the General Property Tax Act, due to the failure to recognize the occurrence of a taxable value uncapping event or the failure to apply a capped value addition or capped value loss in calculating any prior year’s taxable value. Such corrections are applied only to the current year’s taxable value but require the recalculation of prior year’s taxable values, in order to properly determine the taxable value for the current year. It should be noted that an error or dispute relating to the determination of the true cash value of a property in a prior year cannot form the basis for entering a correction of the current year’s taxable value. Instead, the error in the taxable value must arise from the failure to recognize a taxable value uncapping event or the failure to recognize a capped value addition or loss in a prior year.
- Taxable value uncapping determinations made by the assessor for the current year’s assessment roll. Taxable value uncapping determinations made by the assessor in prior assessment years must be appealed in the year of the uncapping event.
The July and December Boards of Review meet to correct qualified errors and to consider appeals related to Principal Residence Exemptions, Qualified Agricultural Exemptions, the Eligible Personal Property Exemption (the Small Business Taxpayer Exemption), Taxable Value uncapping, the Qualified Start-up Business Exemption, the Disabled Veteran’s Exemption and Poverty Exemptions.
For appointments call (248) 858-0753 or email here.
Oakland County Equalization Division (248) 848-0740