Board of Review prep, on one page

The numbers on the notice

The notice shows three values: Assessed Value, SEV (State Equalized Value), and Taxable Value. The number to challenge is usually SEV or Assessed Value. SEV is commonly about half of market value. Taxable Value may still be capped by Proposal A unless the property recently transferred, so it is usually not the number to argue. The notice also lists the local Board of Review dates and protest instructions — keep it.

The March Board of Review

For many Michigan homeowners, the March Board of Review is the first appeal step. It is a local board that hears assessment protests each March, and the deadlines are short. Check the notice and the city or township website for the exact dates, the meeting rules, and whether written protests are accepted. For many residential value appeals, protesting here protects your right to keep appealing.

The evidence that helps

• Comparable sales near the property.
• Photos of condition issues.
• Corrections — incorrect square footage or other record errors.
• Other facts that show the value is too high. The best evidence is specific and local.

Keep the case about value. The appeal is about what the property is worth, not the size of the tax bill.

The Michigan Tax Tribunal

If the local review does not resolve it, the Michigan Tax Tribunal is the state-level place for some property tax appeals. For residential property, state law sets that deadline at July 31 of the tax year — check the Tribunal's current deadline and filing rules. If a high assessment changes your buying decision, speak with a Michigan property tax attorney or CPA.