Board of Review
Authorities and Responsibilities
The Board of Review is governed and authorized by the General Property Tax Act, Public Act 206 of 1893, MCL 211.28 to 211.33. The Board of Review examines and reviews the assessment roll for the current year as prepared by the supervisor/assessor. Adds property omitted from the assessment roll. Corrects errors in names, descriptions of property, and the assessment and valuation of property. Hears taxpayer appeals and indorses the completed assessment roll.
The Board of Review is made up of three, six or nine members appointed by the township board. At least 2/3 of the members shall be property taxpayers of the township. A member of the township board may not serve on the board of review or fill any vacancy. A spouse, mother, father, sister, brother, son or daughter, including an adopted child, of the assessor is not eligible to serve on the board or fill any vacancy. Members may be compensated.