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.
Boards of Review have three members, and in larger localities, there may be several three-member panels to handle the number of appeals that are filed. In Pere Marquette, we have one three-member Board. Members must be registered voters in Pere Marquette Township, must own property here, and also pay taxes here. Currently, Jim Beal, Marsha Gould, and Tom Keson are our members, all of whom are scheduled to serve until the end of 2010. Jack Hogenson and Barbara Furstenberg serve as alternates to the Board of Review. Usually a secretary is present at meetings 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 Board of Review is set for Tuesday, July 20, 2010, beginning at 9:30 a.m. Taxpayer petitions will be heard beginning after the usual meeting items (Call to order, approving minutes, etc.). Appointments are appreciated and will reduce your waiting time. Please call 231/845-1277. Please note that The July and December Boards of Review are not allowed to act on valuation appeals; those MUST be filed in any given year before the March Board of Review closes.
If you cannot attend Board of Review, you may send an appeal in writing; written appeals must be received no later than 4:00 p.m. on Monday, July 19, 2010 in order to be considered. Call the assessor with any questions, or if you would like an appointment with the Board of Review. Remember that having an appointment can greatly reduce your wait-time. Call us at 231/845-1277.
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.
Boards of Review have three members, and in larger localities, there may be several three-member panels to handle the number of appeals that are filed. In Pere Marquette, we have one three-member Board. Members must be registered voters in Pere Marquette Township, must own property here, and also pay taxes here. Currently, Jim Beal, Marsha Gould, and Tom Keson are our members, all of whom are scheduled to serve until the end of 2010. Jack Hogenson and Barbara Furstenberg serve as alternates to the Board of Review. Usually a secretary is present at meetings 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 Board of Review is set for Tuesday, July 20, 2010, beginning at 9:30 a.m. Taxpayer petitions will be heard beginning after the usual meeting items (Call to order, approving minutes, etc.). Appointments are appreciated and will reduce your waiting time. Please call 231/845-1277. Please note that The July and December Boards of Review are not allowed to act on valuation appeals; those MUST be filed in any given year before the March Board of Review closes.
If you cannot attend Board of Review, you may send an appeal in writing; written appeals must be received no later than 4:00 p.m. on Monday, July 19, 2010 in order to be considered. Call the assessor with any questions, or if you would like an appointment with the Board of Review. Remember that having an appointment can greatly reduce your wait-time. Call us at 231/845-1277.