Board of Review

The Board of Review is a local panel that meets in March, July, and December to review and decide on property tax matters including assessed values, classifications, exemption appeals, and qualified errors.

* To file a petition, complete Form 618 (also called L-4035) and submit it before the March Board of Review.
* March Board handles current-year appeals related to assessed and taxable values, property classifications, and exemption applications.
* July/December Boards may correct clerical errors, mutual mistakes of fact, and review poverty exemption and qualified agricultural exemption requests. These are typically submitted by the Assessor on the taxpayer’s behalf.
* Appeals of market value are not permitted at the July or December Boards.
* All decisions may be appealed to the Michigan Tax Tribunal, if necessary.

2016 Board of Review Q & A Final 012816

Form 618, L-4035, Petition to Board of Review

Board of Review Process Overview

1. Evaluate your situation
Identify what type of issue you’re appealing, this will determine which Board of Review session applies:

* March Board handles current-year appeals related to assessed value, taxable value, classification, and exemption decisions.
* July/December Boards are limited to clerical errors, mutual mistakes of fact, and certain exemption requests (such as poverty exemptions).
For questions about eligibility, contact the Assessor’s Office.

1. File your petition
Submit Form 618 (L-4035) before the appropriate deadline. Filing before the March session preserves your right to further appeal.
2. Attend your hearing
The Board may accept written statements or allow in-person appearances, depending on the type of appeal and timing.
3. Receive a written decision
You’ll be notified in writing of the Board’s decision, along with any next steps or appeal rights.
4. Appeal if needed
If you're not satisfied with the Board’s decision, you may appeal to the Michigan Tax Tribunal within the timeframe listed in your notice.