Board of Review

ASSESSMENT APPEAL PROCESS
Proposal A has not changed the right of taxpayers to appeal their assessments. The first level of appeal is to the Board of Review. The Board of Review is comprised of three members and one alternate who are City of Saugatuck residents appointed by City Council.

The March Board of Review for the City Saugatuck will be in session to hear 2011 property tax appeals as follows:

Wednesday, March 16, 2010 from 2:00 p.m. to 9:00 p.m.
Thursday, March 17, 2010 from 9:00 a.m. to 4:00 p.m.

Hearings are by appointment. Please call City Hall at (269) 857-2603 to schedule. Non-resident property owners may appeal in writing. All written appeals must be received by 9AM, THURSDAY, MARCH 17, 2011.

Applicants appearing before the Board of Review are advised to bring information that helps to substantiate claims of over-assessment, such as photographs, appraisals, and listings of comparable sales.

Notification of the Board's decision is provided by mail no later than the first Monday in June. The next level of appeal must be made by June 30 to the Michigan Tax Tribunal. The MTT is a quasi-judicial body that provides a structured, semi-formal court setting in front of a hearing official. In rare instances, appeals may proceed to the Michigan Court of Appeals.

BASIC STEPS IN MAKING AN ASSESSMENT APPEAL
There are two requirements that must be followed in making an assessment appeal. These are:

PROTEST THE ASSESSMENT TO THE LOCAL BOARD OF REVIEW.

FILE WITH THE TAX TRIBUNAL WITHIN THE PROPER TIME LIMIT.
(By June 30 of the tax year involved)
It should be noted that the Tax Tribunal has exclusive jurisdiction in assessment appeals.

REQUIREMENT OF APPEALING TO THE LOCAL BOARD OF REVIEW

Assessments are made on an annual basis. Each year the City Assessor places an assessment on every parcel of property. The property is divided into two classes, real and personal.

"TAX DAY"
These assessments are based on the value of the property on "tax day" which is December 31 prior to the tax year. This gives uniformity to the time for determining the values of the property. This rule is especially important in regards to partially-constructed buildings. If a house is only 25% complete on December 31, then the following year assessment must be based on its value as of that day.

THE LOCAL BOARD OF REVIEW
It is very important that each year the taxpayer review the assessment on his/her property. If not satisfied, then it must be protested to the local Board of Review.

There are two ways a taxpayer's assessment may be raised:

1.) The assessor may raise the assessment. If so, the taxpayer must appear at the local Board of Review to appeal the assessment.

2.) The Board of Review may raise the assessment. If so, the taxpayer must be given an opportunity to raise his objections.

The Board of Review is in session to hear valuation appeals beginning on the second Monday in March of each year. Appeals are heard by appointment.

PURPOSE OF ATTENDING THE LOCAL BOARD OF REVIEW
The reason for requiring the taxpayer to raise objections to his/her assessment at the local Board of Review is so that disputes can be worked out at the local level. If the taxpayer is not satisfied with the Board of Review's decision (the assessment can be raised, lowered, or affirmed) then the taxpayer can appeal to the Tax Tribunal before June 30. Without the Board of Review appearance, the Tax Tribunal would lack jurisdiction to hear the matter and the taxpayer would have no other remedy.

WAYS OF APPEARING AT THE BOARD OF REVIEW
Within the City of Saugatuck, a non-resident taxpayer may appeal his/her assessment to the local Board of Review by letter. The letter must be timely to constitute an appearance. The deadline for filing written appeals is listed on the March Board of Review Public Notice.

MICHIGAN TAX TRIBUNAL
After appearing at the local Board of Review, the taxpayer can then appeal to the Michigan Tax Tribunal.

The deadline for filing is June 30 of the tax year involved.

There are two main divisions at the Tax Tribunal. They are 1) the Small Claims Division and 2) the Entire Tribunal.

It should be noted that the Tax Tribunal is an impartial body that handles these assessment disputes. It is an agency of the state and the state does not receive any of the proceeds from the property taxes (it is divided between the county, cities, townships, and schools).