| BOARD OF REVIEW The Board of Review consists of three (3) or six (6) city residents appointed by the Mayor and City Council. The members are appointed to a two (2) year term that is subject to term limits. Current Members: J. Mike Henry If you have any questions, or are interested in serving on the Board of Review please call (616) 637-0745. March Board of Review During the organizational meeting, the Board of Review elects a chairperson and a Secretary to the Board for the current year. The Board of Review shall review the current roll according to the facts existing on tax day and make changes to the roll as deemed appropriate on a case by case basis. The March Board of Review meets a minimum of three (3) days beginning on the second Monday in March each year to hear assessment appeals from property owners in an informal review process. The appeals are heard in the council chambers at South Haven City Hall. Typically, on two (2) of the days, appeals are heard from 9:00 a.m. to 12:00 noon and 1:00 p.m. to 6:00 p.m. One (1) day, on a Friday, appeals are heard from 3:00 p.m. to 9:00 p.m. Two of the three board members shall constitute a quorum for the transaction of the business of the board. The Assessor or staff is present during the appeals for clarification of questions, but has no vote on any appeal. Additional sessions may be scheduled by the board if deemed necessary. Appeals may be made by appointment or walk-in, in person or by an authorized representative; or by mail if received prior to adjournment of the final session for hearings. Walk-ins will be seen if time allows between scheduled appointments. The March Board of Review has the authority to review the current year following types of appeals: assessed value; tentative taxable value; poverty exemptions under MCL 211.7u; Assessor denial of the continuation of a Qualified Agricultural Property Exemption; and the assessment classification. The Board of Review shall review the roll according to facts existing on tax day of the preceding December 31st. July Board of Review An owner of a property that is eligible “homestead” or is eligible “qualified” agricultural property on May 1 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. PA 74 of 1995 authorizes the July Board of Review to process requests for current year poverty exemptions, but not for poverty exemptions already denied by the March Board of Review. An owner of a property may appeal the rescission by assessor of a homestead exemption to the July Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year. December Board of Review An owner of a property that is eligible “homestead” or is eligible “qualified” agricultural property on May 1 may appeal to the December Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. PA 74 of 1995 authorizes the December Board of Review to process requests for current year poverty exemptions, but not for poverty exemptions already denied by the March Board of Review. An owner of a property may appeal the rescission by assessor of a homestead exemption to the December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year. Tax Tribunal An action by the July or December Board of Review on a denial by assessor for current year qualified agricultural property exemption, qualified agricultural property exemption which was not on the previous roll and/or current roll, or rescission by assessor of homestead exemption on the previous roll and/or current roll may be appealed within 35 days of the decision to the Michigan Tax Tribunal. An action by the July or December Board of Review for homestead exemption for the previous and/or current tax roll may be appealed within 35 days of the decision to Homestead Section/Hearings, Michigan Department of Treasury, P.O. Box 30698, Lansing MI 48909-8198. A further appeal may be made to the Michigan Tax Tribunal within 35 days of the decision by Treasury Department. A denial by assessor of the homestead exemption for current year may be appealed within 35 days to the Homestead Section/Hearings, Michigan Department of Treasury. A further appeal may be made within 35 days of the decision by the Treasury Department to the Michigan Tax Tribunal. A Treasury denial of homestead exemption may be appealed within 35 days of receipt of the notice of denial to Treasury Department. A further appeal may be made to the Michigan Tax Tribunal within 35 days of a decision by Treasury Department. General Requirements Appeal Addresses
State Tax Commission
Homestead Section/Hearings |
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