Board of Review

Meeting Dates:
The 2025 Organization Meeting is scheduled for:
Tuesday, March 4, 2025 at 6:00 PM
The Board formally receives the assessment roll from the assessor. This is the meeting for the Board to “get organized”. They
should elect a chairperson, discuss how they are going to conduct business, review any statutory or policy changes they should
be aware of for the current. The Board will not hear appeals at this first meeting.
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The March Board of Review is scheduled for:
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Monday, March 10, 2025 from 3:00 PM to 9:00 PM
Tuesday, March 11, 2025 from 9:00 AМ – 3:00 PM
(Appeal Meetings)
(Appeals can be done in person, and in writing by first class mail OR email. A Michigan Form L-4035 is
required to be completed by the person appealing)
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The July Board of Review is scheduled for:
Tuesday, July 22, 2025 at 6:00 PM
MCL 211.53b provides that the July or December Boards of Review can correct “qualified errors” for the current year and one
prior year unless additional years are specifically addressed by the statute. Regarding MCL 211.27a(4): if the taxable value of
property is adjusted and the assessor determines that there had not been a transfer of ownership, the taxable value of the
property shall be adjusted for the current year and for the three immediately preceding calendar years.
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The December Board of Review is scheduled for:
Tuesday, December 9, 2025 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