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Board of Review/Assessment Appeal Process

Proposal A has not changed the right of taxpayers to appeal their assessments. The first level of appeal is to the Board of Review. The Board of Review is comprised of three members who are Mt. Pleasant residents.

The City of Mt. Pleasant Board of Review for March 2021 will be held by electronic remote access. Electronic remote access, in accordance with Michigan law, will be implemented in response to COVID-19 social distancing requirements and limitations on the number of individuals in an indoor public gathering.

The City of Mt. Pleasant March Board of Review will meet on the following dates:

  • Tuesday, March 2, 2021, at 2 p.m. (Organizational Meeting)
  • Thursday, March 11, 2021, 5 p.m. to 9 p.m. (Appeal Hearing)
  • Friday,  March 12, 2021, 9 a.m. to 4 p.m., with a lunch break from noon to 1 p.m. (Appeal Hearing)
  • Monday,  March 15, 2021, 9 a.m. to 4 p.m., with a lunch break from noon to 1 p.m. (Appeal Hearing)

Click here for the 2021 March Board of Review Meeting Schedule including links for Zoom access.

The Board of Review will meet as many more days as deemed necessary to hear questions, protests, and to equalize the 2021 assessments. Taxpayers are able to protest by letter, (including email), sent to 320 W Broadway St., Mt. Pleasant, MI 48858, or ccoucke@mt-pleasant.org, provided protest is received prior to March 15th, 2021.

Taxpayers can also schedule an appointment to meet with the Board of Review over Zoom, and to facilitate supplying supporting documents, by calling (989) 779-5355.

The tentative ratios and the estimated multipliers for each class of real property and personal property for 2021 are as follows:

Commercial 48.24% 1.0365
Industrial 50.75% 0.9852
Residential 47.64% 1.0495
Personal Property 50.00% 1.0000

 

Applicants appearing before the Board of Review are advised to bring information that helps to substantiate claims of over-assessment, such as photographs, appraisals, and listings of comparable sales. Residents can utilize the following maps to assist with finding comparable sales and/or assessment data, based on similar economic condition factors, within their respective neighborhoods.

Notification of the Board's decision is provided by mail no later than the first Monday in June. The next level of appeal is to the Michigan Tax Tribunal. The MTT is a quasi-judicial body that provides a structured, semi-formal court setting in front of a hearing official. In rare instances, appeals may proceed to the Michigan Court of Appeals.

  • Basic steps in making an assessment appeal

    There are two requirements that must be followed in making an assessment appeal. These are:

    1. PROTEST THE ASSESSMENT TO THE LOCAL MARCH BOARD OF REVIEW.
    2. FILE WITH THE TAX TRIBUNAL WITHIN THE PROPER TIME LIMIT.

    It should be noted that the Tax Tribunal has exclusive jurisdiction in assessment appeals.

  • Requirement of appealing to the local board of review

    Assessments are made on an annual basis. Each year the City Assessor places an assessment on every parcel of property. The property is divided into two classes, real and personal.

  • "Tax Day"

    These assessments are based on the value of the property on "tax day" which is December 31 prior to the tax year.

    This gives uniformity to the time for determining the values of the property. It does not mean that the assessor must assess each property on December 31. There are too many parcels to accomplish this.

    Regardless of what day the actual appraisal or assessment of the property is made, it is valued as of December 31.

    This rule is especially important in regards to partially-constructed buildings. If a house is only 25% complete on December 31, then the following year assessment must be based on its value as of that day.

  • The local Board of Review

    It is very important that each year the taxpayer read the notice of assessment for his property. If he is not satisfied with the value, then an appeal may be made to the local Board of Review.

    The local Board of Review is a board of local citizens that meets each year to review the assessments set by the assessor.

    The Board of Review is in session to hear valuation appeals beginning on the second Monday in March of each year. Appeals are heard by appointment.

  • Purpose of attending the local Board of Review

    The reason for requiring the taxpayer to raise objections to his assessment at the local Board of Review is so that disputes can be worked out at the local level. If the taxpayer is not satisfied with the Board of Review's decision (the assessment can be raised, lowered, or affirmed) then he can appeal to the Tax Tribunal. Without the Board of Review appearance, the Tax Tribunal would lack jurisdiction to hear the matter and the taxpayer would have no other remedy.

  • Ways of appearing at the Board of Review

    (By Letter or Personal Appearance)

    Within the City of Mt. Pleasant, any taxpayer may appeal his assessment to the local Board of Review by letter. The letter must be timely to constitute an appearance. The deadline for filing written appeals is the second Tuesday of March.

  • Michigan Tax Tribunal

    After appearing at the local Board of Review, the taxpayer can then appeal to the Michigan Tax Tribunal.

    There are two main divisions at the Tax Tribunal. They are 1) the Small Claims Division and 2) the Entire Tribunal.

    It should be noted that the Tax Tribunal is an impartial body that handles these assessment disputes. It is an agency of the state and the state does not receive any of the proceeds from the property taxes.

 
Americans With Disabilities (ADA) Notice
The City will provide necessary reasonable services to individuals with disabilities at the Board of Review meetings upon 7 days notice.