MARCH BOARD OF REVIEW

THE 2018 MARCH BOARD OF REVIEW will convene on the dates below in the City Commission Conference Room, 201 S Main Street, Plymouth, MI 48170.

 The City of Plymouth Board of Review gives the taxpayer the opportunity to appeal their 2018 notice of assessment, taxable valuation and property classification.

The regular Board of Review schedule is as follows:
Tuesday, March 6, 2018            12 p.m.-1 p.m.      Organizational Meeting
Wednesday, March 7, 2018       3 p.m.-9 p.m.        First Meeting
Thursday, March 8, 2018           9 a.m.-4 p.m.        Second Meeting
Monday, March 19, 2018           9 a.m. to noon      Final Meeting

Other hearing dates and times may be scheduled as needed. Hearings are by appointment only. COMPLETED 2018 BOARD OF REVIEW PETITIONS ARE NECESSARY, and must be submitted to the front office located on the first floor of City Hall prior to your appointment. The deadline for submitting petitions for all persons wishing to appeal in person before the Board of Review is Monday, March 19, 2018.

A resident or non-resident taxpayer may file a petition with the Board of Review without the requirement of a personal appearance by the taxpayer or a representative. An agent must have written authority to represent the owner. Written petitions must be received by Monday, March 19, 2018 by 4:00 p.m. Postmarks are not accepted.

Copies of the notices stating the dates and times of the meetings will be posted and published in the local newspaper.
All Board of Review Meetings are open meetings in compliance with the Open Meetings Act.
If you have any questions or concerns, please contact the Assessor’s Office at (734) 453-1234, ext. 252.

Established by Michigan General Property Tax Law, the Board reviews the annual assessment roll and hears appeals of real and person property assessments. The board also corrects “clerical errors, mutual mistakes of fact, and homestead status” relative to the current and prior year’s assessment rolls. 

The existence of the Board of Review is required under the Michigan General Property tax law, Act 206, 1893, as amended, as well as the Charter of the City of Plymouth, Chapter 9,Taxation, Section 9.6.

The Board consists of one - three member board, appointed by the Mayor and subject to confirmation by the City Council.  

The Board of Review meets each March to review the annual assessment roll and to hear real and personal property assessment appeals.  The Board also meets in July and December for the purpose of correcting “clerical errors and mutual mistakes of fact”.  Since the passage of Proposal A in 1993, the Boards responsibilities have been expanded to address the Principal Residence Exemption Program. 

Board Members:

Shirley Jallad
Member

Steven Repasky
Member

Glenn Yeager
Member

John Townsend
Alternate

The Board of Review is comprised of a three (3) member board. Each Board member must be a registered elector of the City and own real property in the City. One third of the Board is appointed each year by City Council to a three year term expiring on December 1.

 

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.

The July Board of review meets on the Tuesday following the third Monday in July each year.  The meeting is held at the Plymouth City Hall.  This meeting of the Board is convened by the Assessing officer to correct any clerical error or mutual mistake of fact.  There are no valuation appeals heard at this meeting. 

An owner of a property that should have a “principal residence exemption” or “qualified agricultural” on the property by June 1 may appeal to the July Board of Review for the current year and the preceding three (3) years if the exemption was not on the roll. 

PA 74 of 1995 authorizes the July Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions denied by the March Board of Review.  Poverty exemptions are only heard by the Board once per year.  If the taxpayer does not agree with the decision of the board an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.

An owner of a property may appeal the rescission of a principal residence exemption to the July Board of Review in either the year for which the exemption is rescinded or immediate succeeding year.

The December Board of Review meets on the Tuesday following the second Monday in December.  The meeting is held at the Plymouth City Hall and allows the assessing officer to correct any clerical errors or mutual mistakes of facts.  There are no valuation appeals heard at this particular meeting. 

An owner of a property that should have a “principal residence exemption” or “qualified agricultural” on the property by June 1 may appeal to the July Board of Review for the current year and the preceding three (3) years if the exemption was not on the roll. 

PA 74 of 1995 authorizes the December Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions already denied by the March Board of Review. Poverty exemptions are only heard by the Board once per year.  If the taxpayer does not agree with the decision of the board, an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.

An owner of a property may appeal the rescission of a principal residence exemption to the December Board of Review in either the year for which the exemption is rescinded or immediate succeeding year.

·         All meetings are open to the public, pursuant to Act No. 266 of the Public Acts of 1976.

·         A resident taxpayer must appear in person or be represented by an authorized representative

·         Attorneys, accountants, agents or representative may appear on behalf of a property owner; however, a written authorization letter must be signed by the property owner and their representative. 

·         A resident and non-resident taxpayer may file a protest in writing and shall not be required to make a person appearance.  All written protest must be received by the board of review prior to the adjournment of the Board.