The March Board of Review has an
organizational meeting every year on the Tuesday following the first Monday in
March. This meeting is held in the Plymouth City Hall. The
objective of the organizational meeting is to review the current year assessment
roll, make changes to the roll as deemed appropriate, and review hearing
schedules for the upcoming Board of Review.
After the organizational
meeting the March Board of Review meets to hear scheduled assessment appeal
hearings. The Board shall meet for a minimum of three (3) days and
no less than six (6) hours per day as prescribed by law. Also, the Board
should meet for a minimum of (3) hours of its required sessions after 6
P.M. Two out of the three members constitutes a quorum for the transaction
of the business of the committee.
The March Board of Review has
the authority to review the following types of appeals: current year assessed
value, current year poverty exemptions under MCL 211.7u; current year Assessor
denial of the continuation of a Qualified Agricultural Property Exemption, and
the current year assessment classification. The Board shall review the
roll according to facts existing on tax day, proceeding December 31.
Every person who makes a
request, protest or application to the board of review for the correction of
the assessed value or the tentative taxable value of the person’s property
shall be notified in writing of the Board of Review's action, not later than the
first Monday in June.
An appeal must be made to the
local Board of Review in order to preserve the right to further appeal to the
Michigan Tax Tribunal. An appeal of the Board of Review actions (except for
property classification) may be made to the Michigan tax Tribunal, P.O. Box
30232, Lansing, MI 48909, in writing by July 31 of the current year.
Appeals that relate to the valuation of property classified as commercial,
industrial, or developmental real property do not require protest to the March
Board of Review. These types of appeals must be filed with the Michigan
Tax Tribunal by May 31 of the current tax year. Appeals that contest the
levying of a special assessment must be filed within 35 days of the date of
hearing to confirm the special assessment roll.
March Board of Review Timeline
Every year, near the end of
February, an Assessment Notice will be sent to each real property and personal
property owner in the City of Plymouth. On this notice will be the
previous and current year’s assessed and taxable value. The dates and
hours the March Board of Review meet will be on the Assessment Notice and the
information about making an appeal.
If a taxpayer wants to appear
at the March Board of Review one must contact the Assessor’s office and
schedule an appointment. APPOINTMENTS ARE REQUIRED IN ORDER TO SERVE ALL
TAXPAYERS TIMELY AND ORDERLY. Taxpayers DO NOT have to be present to make
an appeal to the Board of Review. Written protests are an acceptable form
of an appeal and must be mailed to the Assessor’s office by the adjournment of
the March Board.
When appealing an assessment a
Petition to Board of Review (L-4035) form must be completed before being heard
by the Board. Filing a protest to the March Board of Review is necessary
to protect your right to further appeal the decision to the Michigan Tax
Tribunal.
Upon receiving the Assessment
Notice in the mail the Assessor’s Office will be open during regular business
hours, 8:00 A.M. to 4:30 P.M., to answer any questions about the Assessment
Notice. Assessing personnel will be available to explain and discuss how
assessments, property classifications and homestead percentages were
developed. They will also be able to answer any other assessing related
questions the taxpayers may have.