A Chronological Summary of the Tax Appeal Process
December 31: Property tax assessments are based on the value of the property as of December 31 of the previous year..
January - Early March: Notices of Assessment (not a tax bill) are issued to property owners from January through early March depending on the jurisdiction. Taxpayers must often act upon the deadlines discussed in this memo with short (or no) actual notice. Protective appeals are recommended if any relevant information or consequences are unavailable or unclear. Consider a valuation appeal if the true cash value of the property is less than twice the Taxable Value determined on the assessment/tax rolls. Notices of Assessment may also raise other issues including classification, transfer (uncapping), homestead (recently renamed "principal residence") and leasehold improvement valuation. Please call to discuss the varying appeal procedures for these other issues.
February Assessor's Board of Review: Certain jurisdictions (including Detroit, Grand Rapids, Wyoming) require a protest during February to an Assessor's Board of Review as a prerequisite to a statutory protest to the jurisdiction's March Board of Review. The meeting periods for the Boards in the larger jurisdictions are: Detroit (February 1-15), Grand Rapids (February 7-18) and Wyoming (February 7-25).
March Board of Review ("BOR"): As a procedural prerequisite to a Michigan Tax Tribunal appeal of property tax valuation issues, a protest must be pursued in the taxing jurisdiction's Board of Review which begins the second Monday in March unless a city or township ordinance has established either the Tuesday or Wednesday after the second Monday in March as the beginning of the BOR.
June Determination: A written determination by the local BOR must be provided to taxpayers by the first Monday in June. We recommend pursuing a timely Tribunal appeal even if a BOR determination has not been received.
June 30: If the BOR relief is inadequate (or unknown), a Petition must be filed in the Michigan Tax Tribunal by June 30th of the tax (billing) year at issue. If the valuation of a parcel is under active appeal for a prior year, an appeal of the current year can be added to the existing Tribunal matter, by motion, without a BOR appeal. Such a Motion must also be filed by June 30.
