The Appeals Process

Every jurisdiction in Michigan has an appeals process mandated by law. The first step may be an informal meeting with someone in the assessor's office. Sometimes this informal review is handled by telephone or mail. Information on the mechanics of the assessment and deadlines for the entire process will be explained at this meeting. If the assessor has increased your assessment, it is mandatory that you receive a notice of that change, which will include meeting dates of the board of review. During or before this informal meeting, you should review the property record form on your property to be sure all the information is correct. Know the lot size, number of stories, square footage and condition of your property. If you have an accurate survey of your property, be sure to bring it with you to the meeting. You may also want to identify comparable properties and review their record forms. These forms are available for inspection by the public, and it is your legal right to do so. You may also copy this public information.
 
The person conducting the meeting will probably give you information on comparable properties. If you have assembled information on such properties, you should bring it to the meeting. Almost all the information in the assessor's office is available to the public, and the office can help you find comparable properties.
 
Your aim at this informal review, which is not yet an appeal, should be to verify the information on your property record card and correct it; to make sure you understand how your value was arrived at; to discover if the value is fair compared with the values of similar properties in your neighborhood; to find out if you qualify for any exceptions, and to be sure you understand how to file a formal appeal and how the office can help you, if you still want to appeal.
 
The assessor would always prefer to settle problems at the informal review. The person conducting the meeting may not commit to a change in value at this meeting, even though you have uncovered an error or all agree the assessment is not fair. The decision about a value change may have to be made by someone else and communicated to you in writing. If this is so, find out when you may expect to hear from the office.
 
The first level of formal appeal is to the local Board of Review. Your appeal is more likely to be successful if you present evidence that comparable properties in the same neighborhood are assessed for less than yours. Copies of property record forms on your comparables with records of their assessed values or sale prices are your best defense. Note any differences between your property and the comparables and point out these differences. The Board of Review will be interested only in the fairness and accuracy of the value placed on your property, not in whether you can afford to pay your taxes or whether taxes are too high.
 
If you disagree with the local board's decision, the next level of administrative review is the Michigan Tax Tribunal. After that, unresolved legal issues may be taken to the Michigan Court of Appeals and the Supreme Court. You will receive a notice from the board of review informing you of its decision on your appeal. Included in that notice will be the address of the Michigan Tax Tribunal and the deadline for filing an appeal with that agency.