The Process
If you believe your assessment is in error, you may appeal to the local Board of Review and, if necessary, the Michigan Tax Tribunal. Below are steps to take to ensure the accuracy of the records pertaining to your property and how to appeal your property’s value if you believe it to be inaccurate.
STEP 1
Call the assessor's office to obtain a copy of your property record card. The record card contains data about your property and should be checked by owners for accuracy. The assessing department can help to explain the document to you. In some cases, the assessor may adjust inaccuracies in the record card up until the assessment role is certified, prior to the March Board of Review. After that you may make your case with the Board of Review.
STEP 2
When you receive your notice of assessment, review it carefully. Locate the Taxable Value (TV) and State Equalized Value (SEV) on the notice. If the tentative TV increased by more than the rate of inflation or 5%, whichever is less, and you did not improve your home with additions, then your taxable value may exceed the assessment cap. Ask your assessor why the taxable value increased by more than the rate of inflation. Remember, annual growth in TV is capped at the rate of inflation or 5%, whichever is less, until the year after the property transfers ownership. SEV is not capped but must reflect 50% of the property’s True Cash Value (TCV).
STEP 3
Upon reviewing your Assessment Change Notice, locate the dates and times the March Board of Review will be in-session to hear appeals. To appeal your assessment, you will either need to attend one of the March Board of Review meetings OR appeal the assessment in writing and send your appeal along with all supporting evidence to the Township by the deadline in the notice.
If you are appealing your assessment by mail, you should use the State of Michigan form
You can also call or stop by the Township Hall and ask the Clerk for a copy of the L-4035 form “Petition to Board of Review”.
If you believe your property is unfairly assessed relative to similar properties and plan to appeal, you should provide market data evidence. To appeal based on financial hardship, contact the assessor’s office or the Township Hall for an application. Applicants claiming financial hardship must meet requirements for both income and asset levels adopted by the Township.
STEP 4
If your property has problems beyond normal aging it could be helpful to your appeal to obtain written estimates of the cost to repair. The prices of remediation can vary widely so you may consider getting more than one estimate.
STEP 5
Gather comparable sales. Sales of comparable properties are one of the most important tools for a successful assessment appeal. If comparable properties are selling for less than double your SEV, you may argue a case that your property is over assessed. When choosing sales of comparable properties, you should consider sales that are as similar to your property as possible. To establish similarity, try to choose comparable properties that are like your property in square footage, year built, style of house, location, lot size, footage of lake or river frontage, etc. Try to choose 3 to 5 comparable properties to support what you believe the value should be. Alternatively, you may wish to have your property professionally appraised. A professional appraisal may be evidence against an improper assessment; however, the Board of Review is not required to accept the value indicated in the appraisal.
Note: Properties that are “For Sale” on Zillow.com or RealEstate.com, or other real estate marketing advertisements are not always applicable for use as “Comparable Properties” because the asking price does not always indicate what the final sale price will be. The sale prices of like properties that have recently sold are generally considered appropriate for use as “Comparable Properties”.
STEP 6
Obtain a Petition Form (Form L-4035) from the Township, complete it and bring it to one of the March Board of Review meetings.
Fillable petitions can be obtained on the State website
Attach all evidence for your appeal and clearly state in your petition what you believe the market value of the property should be. Also include estimates for repair costs, market evidence including 3-5 sales of similar properties, or your professional appraisal etc. Only one Petition Form and set of evidence is needed for the Board of Review. At the appeal hearing you or your representative will be allowed a very short amount of time for your presentation so be concise, courteous, and organized. Alternately, if you are submitting a written appeal, complete the Petition Form and attach it to your written appeal including all documentation you want the Board of Review to consider.
STEP 7
Generally, 2-3 weeks after the completion of the Board of Review you will receive a written decision about your appeal. The decision letter will indicate if the values established by the assessor were affirmed or if they were changed based on the evidence you supplied. If you are not satisfied with the decision of the local Board of Review, you may appeal that decision to the Michigan Tax Tribunal (MTT).
For detailed information on appealing to the MTT visit their website at: