Board of Review
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 veteran 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 of the March Board of Review.
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 are for the purpose of correcting clerical errors and mutual mistakes of fact, approving Veteran Exemptions and Poverty Exemptions, and reviewing Affidavits for Principal Residence Exemption.
An owner of property that has a “Homeowner’s Principal Residence” on June 1 of the current year may appeal to the July Board of Review in the year for which and exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll. An owner of property may appeal the rescission of a Homeowner’s Principal Residence exemption to July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year. [211.7cc(16)]
An owner of property that is Qualified Agricultural Property on May 1 may appeal to the July Board of Review for the current year and the immediate proceeding year if the exemption was not on the tax roll.
PA 74 of 1995 authorizes July and December Board of Review to hear appeals for Poverty Exemptions, but not for Poverty Exemptions denied by the March Board of Review. Applies to the current year only. [211.7u]