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 March Board of Review for the City of Mount Pleasant will be in session in the City Commission Chambers to hear current property tax appeals as follows:
Monday March 14, 2016
9 - 12 noon; 1 - 4pm
Tuesday March 15, 2016
3 - 6pm; 7 - 10pm
Wednesday March 16, 2016
10 - 12 noon
Hearings are by appointment. Please call the City Assessor's office at 989-779-5355 to schedule. Any property owner may appeal in writing.
All written appeals must be postmarked by Tuesday March 15, 2016.
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:
- PROTEST THE ASSESSMENT TO THE LOCAL MARCH BOARD OF REVIEW.
- 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.