caption

Board of Review

March - Notice of Board of Review Meeting

The Board of Review consists of three (3) property owners in the City of Burton.  They meet three (3) times a year. The Board of Review does not have jurisdiction to take action regarding the amount of property taxes a person pays. 

 
*Annual Statuary Dates*

March Board of Review- Second Monday in March, and two (2) consecutive days during that week, one being held in the evening from 3:00 pm to 9:00 pm, and the Third Tuesday in March. These dates and times are shown on your “assessment change notice” and are also published in the local newspaper. These meetings are for the purpose of receiving the assessment roll, approve poverty exemptions and to hear appeals from property owners regarding the assessment of their property. You may appeal by letter as long as the letter is received by the last day of the March Board of Review.

The March Board of Review can make decisions for the current year assessment roll. The March Board of Review does not have authority to go back in time and review or change prior year matters. The March Board of Review can review the following items:
1. Current Year Assessed or Tentative Taxable Value. If the Board of Review changes an Assessed Value, it must also consider whether this change has caused the Tentative Taxable Value to change. This could happen because tentative Taxable Value is the lower of the Assessed Value and the Capped Value.
2. Appeal of a denial by the assessor of a timely filed Small Business Taxpayer Exemption (MCL 211.9o, Form 5076).
3. Appeal of a denial by the assessor of a timely filed Eligible Manufacturing Personal Property Exemption (MCL 211.9m, MCL 211.9n, Form 5278).
4. Appeal of a denial by the assessor of a timely filed Qualified Heavy Equipment Rental Personal Property Exemption (MCL 211.9p, Form 5819).
5. A late filed Small Business Taxpayer Exemption (Form 5076), Eligible Manufacturing Personal Property Exemption (Form 5278), or Heavy Equipment Rental Personal Property Exemption (Form 5819). Taxpayers who miss the filing deadline for these exemptions can file directly with the March Board of Review. Taxpayers may file
their forms with the March Board of Review if they missed the February 20 deadline.
6. Property Classification.
7. Appeal of a denial by the assessor of a continuation of a qualified agricultural exemption that was on the roll in the previous year.
8. Appeal of a denial by the assessor of a continuation of the eligible development property exemption that was on the roll in the previous year.
9. Taxable value corrections due to the incorrect calculation of taxable value. This may be due to an uncapping issue.
10. Poverty Exemptions for the current year.
11. The land assessment for a property with an Industrial Facilities Tax Roll Certificate.
The March Board of Review may adjust the IFT roll assessment of a “New” Industrial Facilities Tax Certificate.

July Board of Review- Tuesday following the third Monday in July.

December Board of Review- Tuesday following second Monday in December.
The meetings in July and December is stated in MCL 211.53b. The July and December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July and December Board of Review can also take action under MCL 211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj[1] that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCL 211.7ss related to the eligible development property exemption, provide authority for the July and December Board of Review to take action.