Assessment Notice/Taxable Value Appeals

Annual Notice of Assessment and Taxable Valuation

A Notice of Assessment and Taxable Valuation is mailed to each property owner in late February each year.  The notice includes the property classification, along with a comparison of the current year and prior year taxable, assessed and state equalized values.  The notice also lists the percentage of the property which is claimed as a Principal Residence Exemption and whether or not a transfer of ownership occurred in the previous year.  Property owners should review all the information carefully as this information becomes the basis on which taxes are levied.  If a property owner disagrees with the values on the notice, he or she may appeal before the Board of Review in March and the dates and times are listed on the notice. 

Appealing Assessment and Taxable Valuation with the City's Board of Review

Contact the Assessing Office at (810) 455-1346 to schedule an appointment.  By law the only time a property owner may appeal his or her assessment is each year at the March Board of Review which begins the second Monday in March. 

The property owner must be prepared to provide evidence to the Board of Review to support the contention that the assessed value exceeds 50% of the True Cash Value of the property.  “My taxes are too high” is not considered a valid argument.  Petitions will be available the day of the scheduled appointment.  Non-residents may appeal by letter, provided the letter is received before the last scheduled meeting date.  If an agent is acting as the property owner's representative, he or she must submit a letter of authorization with an original signature and current date at the time of the appeal.  The appointment is limited to 10 minutes.

The Board of Review will listen to all reasons for objecting to the assessment and determine the final value.  Petitioners will be notified by letter of the Board’s decision by June 1st.  Please remember the Board of Review may only review the current year’s assessment and they do not establish the tax rate. The Board of Review may raise, lower or affirm an assessment.

Appealing Assessment and Taxable Valuation with the State of Michigan

Property owners may appeal further to the Michigan Tax Tribunal.  State law provides the next level of appeal at the Michigan Tax Tribunal (MTT).  A Petition Form for residential property appeal must be sent to the Tribunal (P. O. Box 30232, Lansing, MI 48909) no later than July 31st following an appearance at the March Board of Review.  Property owners must appeal their residential values to the March Board of Review to be eligible for a MTT hearing.