Board members must meet the eligibility requirements established by the City Charter and may not be city officers or employees or candidates for elective city office, during their term.

The city assessor serves as the clerk of the Board of Review and may provide information during board meetings but does not vote.

The Board reviews information and evidence provided by property owners and determines if changes to an assessment are appropriate.

The Board of Review does not set property tax rates. It only reviews property assessment matters.

When will I receive my Notice of Assessment and Taxable Valuation?

In late February, property owners receive a Notice of Assessment and Taxable Valuation. This notice contains important information about your property, including:

• Property classification.
• A comparison of the current year's and previous year's assessed value, taxable value, and state equalized value.
• Whether your property is receiving a principal residence exemption and the percentage of the exemption.
• Whether a transfer of ownership occurred during the previous year.

Property owners should review this notice because it serves as the basis for the property taxes that will be levied.

What can I appeal to the March Board of Review?

The March Board of Review hears appeals related to:

• A property's assessed value. • A property's taxable value. • Property classification. • Transfer of ownership information.

The Board also considers applications for poverty exemptions.

When does the March Board of Review meet?

The March Board of Review meets the second and fourth Mondays in March, along with an additional city-approved meeting date if needed.

Meeting dates and times are listed on your Notice of Assessment and Taxable Valuation. They are also posted at City of Oak Park public buildings and under Public Notices on the city's website.

How do I appeal my assessment or taxable value?

To appeal, contact the City Assessing Department at 248-691-7550 to schedule an appointment.

Non-residents can appeal by letter, provided the appeal is received by the deadline listed on the Notice of Assessment and Taxable Valuation.

When appearing before the Board, you must provide evidence showing your property's assessed value is more than 50 percent of its true cash value (market value).

Appointments are limited to 10 minutes. Please arrive with all supporting documentation.

How does the Board make its decision?

The Board of Review will consider all evidence presented by the property owner, along with information available from the assessor, before making a determination regarding the property's assessment.

The Board will raise, lower or affirm an assessment based on the evidence presented.

Can someone else represent me at the Board of Review?

Yes. If someone is representing the property owner, they must provide a signed and dated letter of authorization with an original signature at the time of the appeal.

What happens after my Board of Review hearing?

Written notification of the Board's decision will be mailed no later than June 1.

If you disagree with the Board's decision, you can appeal to the Michigan Tax Tribunal. Information about the Michigan Tax Tribunal, including appeal instructions, is provided with the Board's decision.

Can I appeal my property's value at the July or December Board of Review?

No. The July and December Boards of Review do not hear appeals regarding property valuation, assessed value or taxable value, unless a correction results from a verified qualified error permitted by Michigan law.

Michigan law limits the authority of these meetings to specific matters, such as certain corrections and exemptions.

When are the July and December Board of Review meetings?

State law requires the Board of Review to hold special meetings on the:

• Tuesday following the third Monday in July. • Tuesday following the second Monday in December.

These meetings are not an additional opportunity to appeal your property's value.

What matters can the July and December Boards of Review consider?

The July and December Boards of Review can consider only matters specifically authorized by Michigan law, including:

• Qualified errors that have been verified by the assessor, such as clerical errors, mutual mistakes of fact or other qualified errors as defined by MCL 211.53b.
• Current-year poverty exemption applications.
• Certain exemption matters, including qualified agricultural property and qualified forest property exemptions, when authorized by statute. • Other matters specifically authorized under Michigan law.

What is a qualified error?

Not all assessment issues are qualified errors. A qualified error is defined by Michigan law.

Examples may include:

• A verified clerical error affecting an assessment or tax calculation. • A verified mutual mistake of fact. • Certain verified errors involving property measurements, property descriptions, taxable status, taxable value adjustments or exemptions as permitted under MCL 211.53b.

What can the July and December Boards of Review not do?

The July and December Boards of Review cannot:

• Hear appeals of a property's valuation unless the change results from a verified qualified error authorized by law.
• Reconsider matters that have already been decided by a board of review.
• Review property classification decisions.
• Review denials of a principal residence exemption made by the assessor, county or Michigan Department of Treasury. • Approve exemptions or make changes that are not authorized by Michigan law.

What should I do if I have questions?

Residents with questions about their assessment, Notice of Assessment and Taxable Valuation, or the board of review process can contact the City Assessing Department at (248) 691-7550.