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. Dates,
times, and locations for meetings are printed on the change of assessment
notice. 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. Meetings are
informal and are held in the City Commission Chambers at City Hall. The Board
begins appeal meetings on the second Tuesday of March of every year.
Notification of the Board's decision is provided by mail no later than the
first Monday in June. The next level of appeal must be made by June 30 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 BOARD OF REVIEW.
- FILE WITH THE TAX TRIBUNAL WITHIN THE PROPER TIME LIMIT.
(By June 30 of the tax year involved)
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 find out what the
assessment is on his property. If he is not satisfied, then it must be
protested 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.
There are two ways a taxpayer's assessment may be raised:
- The assessor may raise the assessment. If so, the taxpayer must appear
at the local Board of Review to appeal the assessment.
- The Board of Review may raise the assessment. If so, the taxpayer must be given an
opportunity to raise his objections.
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 before June 30. 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.
The deadline for filing is June 30 of the tax year involved.
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 (it is divided between the
county, cities, townships, and schools).
