Board of Review

Meeting Dates:
March 3, 2026 at 6:00 PM
March 9, 2026 from 3:00 PM to 9:00 PM
March 12, 2026 from 9:00 AM to 3:00 PM
July 21, 2026 at 6:00 PM
December 15, 2026 at 6:00 PM

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5102 (Rev. 01-19) operating purposes until December 31 of the year in which the property is transferred or properly rescinded by the owner claiming the exemption.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