An important part of the system of checks and balances, the Board of Review is made up of citizens who examine and review the assessment roll, hear taxpayer concerns, and correct errors in names, descriptions, and assessments. Each year, when you receive your "Assessment Change Notice" in the mail, it will have information on the meeting times for the March Board of Review.
The March Board of Review is very important for taxpayers. This is the only time that the General Property Tax Act allows for the dispute of value placed against your property. If you have a complaint or concern, you must appeal to the March Board of Review in order to preserve your rights to appeal further. Filing must be done in the year which you are disputing (e.g. 2008 Assessment Change Notice protests must be filed at the 2008 March Board of Review; you cannot appeal prior years' assessments.) Once the March Board of Review closes, no new valuation appeals can be recorded.
The March Board of Review deals only with valuation of property assessments. It cannot accept requests for Principal Residence Exemptions, or reconsider those that have previously been denied.
The Board of Review meets in July (Tuesday following the third Monday) and in December (Tuesday following the second Monday) in special sessions. These meetings are of a different nature than the March sessions, and deal only with (1) clerical errors and mutual mistakes of fact and (2) hardship ("poverty") exemptions, Principal Residence Exemptions, and Qualified Agricultural exemptions.
Different localities may have different operating procedures, but in Pere Marquette Township, the Assessor is generally present at all meetings of the Board of Review. This is helpful for answering questions about assessments, and makes the Board of Review meetings flow more smoothly.
Some people assume the Assessor is a member of the Board of Review, but this is not the case. The Board of Review is a citizen committee, and it is the first place for taxpayers to lodge an appeal for an adjustment or reconsideration of the Assessor's determination about their property. If an Assessor is present at the Board of Review, it is for reference only. The Assessor does not participate in the decisions of the Board of Review. Once the Board of Review accepts and approves the tax roll at the March meeting, the Assessor has no further jurisdiction over the tax roll, and in fact, is already working on the next year's assessments.
Our Board of Review is made up of three members. Currently, Jim Beal and Tom Keson are the members and there is one vacancy on the Board of Review. Usually a secretary is present to record the proceedings of the Board.
Like virtually all Township meetings, Board of Review meetings are Open Meetings and members of the public have a right to attend. Meetings are advertised in newspapers and on Township bulletin boards. Pere Marquette's meetings are generally announced on this website as well.
The next meeting of the Pere Marquette Township Board of Review will be Tuesday, July 15, 2008 beginning at 9:30 a.m. at the Township offices. The Board will open to hear taxpayer petitions at 9:30 a.m. and continue until all open issues are concluded. If you cannot attend Board of Review, you may send an appeal in writing; written appeals MUST be received no later than 5:00 p.m. on Monday, July 14, 2008 in order to be considered. Call the assessor with any questions, and if you would like an appointment with the Board of Review, just come during the hours specified. Appointments are appreciated, and can greatly reduce your wait-time. Call us at 231/845-1277.