BOARD OF REVIEW DATES FOR 2008
An Assessor's Review will be held during regular business hours, 8:00 A.M. to 6:00 P.M., Tuesday, February 19, 2008 through Monday, March 3, 2008. Assessing personnel will be available to explain and discuss how assessments, property classifications and homestead percentages were developed and answer any other assessing related questions.
The denial of an exemption from the 18 mills of local school operating tax for "qualified agricultural properties" may be appealed to the local Board of Review. The denial of an exemption from the same 18 mills for "homeowner's principal residence properties" may be appealed to the Michigan Department of Treasury.
Protest at the March Board of Review is necessary to protect your right to further appeals to the Michigan Tax Tribunal for valuation and exemption appeals of residential property and/or State Tax Commission for classification appeals. The filing deadline to the Michigan Tax Tribunal, for residential classified property, is July 31st. For real property classified as commercial, industrial, or developmental and personal property classified at commercial, industrial and utility there is no requirement to first appeal to the local Board of Review. However, the deadline for filing an appeal with the Michigan Tax Tribunal in May 31st.
If you wish to ensure an appearance before the March Board of Review, an Application of Appeal must be completed in the Assessing Department no later than 5:00 P.M., Wednesday, March 12, 2008. A docket number, date and time for appeal will be assigned as soon as the application is completed. Please refer to the Parcel Identification Number so your records can be quickly located. It is advisable to discuss any assessment related questions with the Assessing Department prior to appearing before the Board of Review.
The March Board of Review Organizational Meeting will be held at the Rochester Hills Municipal Office on Tuesday, March 4, 2008 at 3:00 P.M. No valuation appeals will be heard at this meeting.
The March Board of Review hearing dates, by appointment only, are scheduled for:
Monday, March 10, 2008 1:30 P.M. to 4:30 P.M. 6:00 P.M. to 9:00 P.M.
Tuesday, March 11, 2008 1:30 P.M. to 4:30 P.M. 6:00 P.M. to 9:00 P.M.
Wednesday, March 12, 2008 9:30 A.M. to 12:30 P.M. 2:00 P.M. to 5:00 P.M.
General Requirements: All meetings are open to the public, pursuant to Act No. 266 of the Public Acts of 1976. Also, a resident taxpayer must appear in person or be represented by an authorized representative. A non-resident taxpayer may file a protest in writing and shall not be required to make a personal appearance. All written protests must be physically received by the board of review prior to the close of the board.
JULY BOARD OF REVIEW
The July Board of Review will meet on Tuesday, July 22, 2008, at 3:00 pm, in the Rochester Hills Municipal Office. This special meeting of the Board is convened by the assessing officer to correct clerical errors, mutual mistake of fact, requests of poverty exemptions and Homeowners's Principal Residence Exemption requests for the current year and 3 years prior. No valuation appeals are heard at this meeting.
DECEMBER BOARD OF REVIEW
The December Board of Review will meet on Tuesday, December 9, 2008, at 3:00 pm, in the Rochester Hills Municipal Office. This special meeting of the Board is convened by the assessing officer to correct clerical errors, mutual mistake of fact, requests of poverty exemptions and Homeowners's Principal Residence Exemption requests for the current year and 3 years prior. No valuation appeals are heard at this meeting.
Note: An owner of a property that is "homeowner's principal residence" or is "qualified agricultural" property on May 1 may appeal to the July or December Board of Review for the current and/or immediately preceding 3 years if the exemption was not on the tax roll. PA 74 of 1995 authorizes the July or December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. This applies to current year only. An owner of a property may appeal the rescission of a homeowner's principal residence exemption to the July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.
