All non-exempt property must be assessed at 50% of true cash value and uniformly assessed with other property in the classification. The purpose of the board of review is to ascertain that this as been accomplished by allowing taxpayers to appeal their property’s assessed value or taxable value. No person can appeal his or her assessment to the Michigan Tax Tribunal unless he or she has first appeared before the board of review.
The Board of Review meets on an as needed basis.
During the March meetings the board reviews and examines the property assessment roll made by the assessor.
The July and December meetings are held to review and correct qualified errors on assessments as defined in MCL 211.53b, which include clerical errors and mutual mistakes of fact, where such errors or mistakes are verified by the assessor.