Board of Review (BOR)

Established:  General Property Tax Act; Act 206 of 1983
Township Liaison: Director of Assessing; (248) 625-8114

The General Property Tax Act requires that real property be assessed annually by a certified assessor.  The Tax Act also establishes a Board of Review (BOR) consisting of local citizens who evaluate resident appeals regarding assessed property values annually and adjusts Township Assessor’s values, if needed.

The BOR consists of 3 residents and 1 alternate member appointed by the Township Board of Trustees.  BOR members serve 2-year terms starting at noon on January 1st of each odd-numbered year.  Members must be residents of the Township for a minimum of 30-days, be a Township property owner and a taxpayer. Qualified members must also be at least 18 years old and a U.S. citizen.  Members cannot be an Assessor's relative. There are no statutory requirements regarding skills, training or experience that members must meet.

The Board of Review meets 3 times per year at Township Hall:

  • March:  Review Valuation Appeals and Hardship Exemption Applications;
  • July:  Review Hardship Exemptions Applications, Principal Residence Exemptions not filed on time, Disabled Veterans    Exemptions, and qualified Assessor Corrections; and
  • December:  Review Hardship Exemptions Applications, Principal Residence Exemptions not filed on time, Disabled Veterans Exemptions, and qualified Assessor Corrections.

Any BOR decision may be appealed to the Michigan Tax Tribunal.