Meeting Dates:
– March 5, 2024 at 7:00 PM Organizational meeting
– March 13, 20024 from 3:00 PM to 9:00 PM and March 14, 2024 from 9:00 AM to 3:00 PM to hear public disputes and questions
– July 16, 2024 at 7:00 PM Review and correct as allowed by law. 
– December 10, 2024 at 7:00 PM Review and correct as allowed by law.

March Board of Review: 
March Board of Review can act on Assessed Value and/or Tentative Taxable Value Appeals; Current year Poverty Exemptions; Current Year Property Classifications; Denial by Assessor of Eligible Manufacturing Personal Property Exemptions (MCL 211.9m and 211.9n) for the current year, Small Business Taxpayers Exemption (MCL 211.9o) for the current year, or Qualified Heavy Equipment Rental Personal Property Exemption (MCL 211.9p) and Denial by Assessor of Continuation of 2023 Qualified Agricultural Exemption for current year.

July and December Boards of Review:
July and December Boards of Review may only act on matters described in MCL 211.53b or expressly permitted by other statutes. This includes qualified errors listed in MCL 211.53b(6), and appeals related to poverty exemptions, qualified agricultural property exemptions, and qualified forest property exemptions. In addition, other statutes, such as MCL 211.7ss related to the eligible development property exemption provide authority for the July and December Board of Review to take action. Beginning July 11, 2022, the July and December Board of Review have no authority to grant a PRE. 

Beginning October 19, 2023, assessors were granted the authority to grant timely filed Disabled Veterans Exemptions, thus nullifying the need to take Disabled Veteran Exemption applications to the Board of Review. PA 152 of 2023 clarified the definition of “qualified errors” as it relates to the July and December Board of Review authority for granting Disabled Veteran Exemptions as a “qualified error”. No property appeals are heard at the July and December Board of Reviews. 

Property Classification 
Property is classified according to its current use. A property cannot have more than one classification. MCL 211.34c(5) states that if the total usage of a parcel includes more than one classification, the assessor shall determine the classification that most significantly influences the total valuation of the parcel.

Claiming a Principal Residence Exemption: 
A person who owns and occupies a property as a principal residence and wishes to claim a PRE must file Form 2368 Principal Residence Exemption (PRE) Affidavit with the local Township Assessor on or before June 1 for the summer tax levy OR on or before November 1 for the winter tax levy (MCL 211.7cc(2)). 

Form 2368 must be filed to receive a PRE. 

The local unit must date stamp Form 2368 upon receipt and must retain a copy for their records. The local unit only has to provide a copy to Treasury if it is requested. Upon receipt of Form 2368, the assessor shall either grant the PRE or issue a written denial notice. If the claim for exemption is granted, the assessor shall exempt the property from the collection of the tax levied by a local school district for school 5102 (Rev. 01-19) operating purposes until December 31 of the year in which the property is transferred or properly rescinded by the owner claiming the exemption. The complete social security number (SSN) is not required on any PRE related document; however, the last four digits may be requested. If a county or local unit is in possession of PRE related documents with complete SSNs, redaction of at least the first five numbers should occur. The property owner’s SSN is confidential and protected from unlawful use. Willful, unauthorized disclosure of a SSN may violate state and federal statutes and penalties are severe. These are the same penalties imposed for the unauthorized disclosure of tax return information and may include imprisonment for up to five years and/or a fine of up to $5,000. 

Disabled Veterans Exemption 
See Michigan State Tax Commission Bulletin 19 of 2023