Board of Review

The March Board of Review annually reviews the assessment roll received from the assessor, to determine completion, accuracy, uniformity, and validity. It is a three-member board appointed by the City Commission and comprised of city residents. This body has the authority to adjust and ensure that assessments are lawfully set. The March Board of Review hears valuation appeals from taxpayers, in the current year only. July and December Boards of Review may be convened to hear appeals involving clerical errors, mutual mistakes of fact, principal residence (homestead) exemptions and poverty exemptions. Some July and December appeals may involve multiyear decisions.

Board of Review Meetings

The times and dates are posted and published at least 14 days before the board meets. Unfortunately, for the assessor to comply with the General Property Tax Act, this appeal procedure has a very tight time schedule. If you miss the opportunity to appeal to the Board of Review, you will be limited in your ability to further appeal to the Michigan Tax Tribunal. Resident and non-resident taxpayers may file an appeal by letter or by using the Petition to Board of Review form.

Board of Review Members

  • Julie Dellar, Board Member

  • Bruce Krieger, Board Member

  • Vacant