City of Saugatuck
  • Home
  • About
    • Boards & Committees >
      • Board of Review
      • City Council
      • Eurasian Water Milfoil Study Group
      • Fire District Board
      • Historic District Commission
      • Interurban Board
      • Kalamazoo Lake Harbor Authority
      • Kalamazoo Lake Sewer and Water Authority Board
      • Library Board
      • Planning Commission
      • Tree Board
      • Tri-Community Non-Motorized Trail Study Committee
      • Tri-Community Recycling Ad-Hoc Committee
      • Zoning Board of Appeals
    • City Charter
    • Employment
    • Floodplain
    • Harbor Management
    • History of City Hall
    • Ordinances
    • Trash & Recycling
  • Parks & Recreation
    • Oval Beach
    • Mt. Baldhead Park
    • Chain Ferry
    • Coghlin Park
    • Cook Park
    • John Woollam Trail
    • Jones Park
    • Mildred Peterson Nature Preserve
    • Riverside Cemetery
    • Rose Garden
    • Saugatuck Harbor Natural Area
    • Village Square Park
    • Wicks Park
    • Willow Park
    • 5 Year Master Plan
  • Calendar
  • Departments
    • City Manager
    • Assessing
    • Building
    • Clerk
    • Department of Public Works
    • Law Enforcement
    • Planning/Zoning/HDC
    • Treasurer
  • Forms
    • General >
      • Application for Boards & Commissions
      • Donor Contribution Form
      • Employment Application
      • eNews Sign-up
      • FOIA
      • Gazebo/Pavilion Permit Application
      • Parade Permit Application
      • Property Inspection Request
      • Special Event Permit Application
      • Website Feedback
      • Wicks Park Boat Slip Lottery Application
    • Planning/Zoning >
      • Zoning Permit Application
  • Links
    • Area Information
    • Consumers Energy
    • Fire Department
    • Library
    • Minutes & Meeting Info >
      • 2020 Council Meeting Info
    • Michigan Gas Utilities
    • Republic Services
    • Saugatuck-Douglas History Center
    • Schools
    • Sewer and Water
    • Tax Parcel Records Search
    • Tourism
  • News
  • Contact

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 who are City of Saugatuck residents appointed by City Council.

Hearings are by appointment. Please call City Hall at (269) 857-2603 to schedule. Property owners may appeal in writing. All written appeals must be received prior to the last meeting date of the Board of Review.

Links

  • Subscribe to Board of Review Calendar 
BOARD OF REVIEW – 3 Year Terms
CHARTER SECTION 8.6: ​(a) The Board of Review shall consist of three (3) residents who are electors of the city, but not city officers or employees. The assessor is to be the clerk of the Board of Review and nonvoting. The board shall be entitled to such remuneration as shall be determined by the council. (b) The first such board of review appointed under the provisions of this charter shall be made up of three (3) qualified members appointed for one (1), two (2) and three (3) year terms. The council shall appoint a member for a three (3) year term at the first regular council meeting in January of each succeeding year.
Nico Leo
Term Expires - 01/01/22

Ken Vlasity
Term Expires ​- 01/01/23
Brian B. Stephens
Term Expires - 01/01/23
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 (MTT). 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:
1.) PROTEST THE ASSESSMENT TO THE LOCAL BOARD OF REVIEW.
2.) FILE WITH THE TAX TRIBUNAL WITHIN THE PROPER TIME LIMIT (By June 30 of the tax year involved). You must first appeal to the local board of review. It should be noted that the Tax Tribunal has exclusive jurisdiction in assessment appeals.

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.

These assessments are based on the value of the property on "tax day" which is December 31. 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 
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 in March of each year. Appeals are heard by appointment.  Please see the March Board of Review notice for dates and times.

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).

Links

  • L-4035 Petition to Board of Review 
  • Michigan Taxpayer's Guide 
  • July/December BOR Alternate Meeting Dates Resolution 
  • March BOR Alternate Meeting Dates Resolution 
  • Resolution authorizing Resident Taxpayer Protest by Letter 
  • State Tax Commission Website
  • General Property Tax Act 206 of 1893
Is there something we're missing? Did you find a typo or broken link? Please share your website feedback.
Calendar
Boards & Committees
Departments
Forms
News
Parks & Recreation
Saugatuck City Hall
102 Butler St. 
PO Box 86
Saugatuck, MI 49453
​(269) 857-2603
Hours
Monday - Friday
8:30 am - 5:00 pm
Photography by
Kim Zahnow
Erin Wilkinson.
Code of Ordinance
FOIA Policy
Municipal Dashboard
Section VI - Non-Descrimination Plan
Tax Parcel Record Search
©2021 City of Saugatuck, All Rights Reserved. All images are used with explicit permission. 
  • Home
  • About
    • Boards & Committees >
      • Board of Review
      • City Council
      • Eurasian Water Milfoil Study Group
      • Fire District Board
      • Historic District Commission
      • Interurban Board
      • Kalamazoo Lake Harbor Authority
      • Kalamazoo Lake Sewer and Water Authority Board
      • Library Board
      • Planning Commission
      • Tree Board
      • Tri-Community Non-Motorized Trail Study Committee
      • Tri-Community Recycling Ad-Hoc Committee
      • Zoning Board of Appeals
    • City Charter
    • Employment
    • Floodplain
    • Harbor Management
    • History of City Hall
    • Ordinances
    • Trash & Recycling
  • Parks & Recreation
    • Oval Beach
    • Mt. Baldhead Park
    • Chain Ferry
    • Coghlin Park
    • Cook Park
    • John Woollam Trail
    • Jones Park
    • Mildred Peterson Nature Preserve
    • Riverside Cemetery
    • Rose Garden
    • Saugatuck Harbor Natural Area
    • Village Square Park
    • Wicks Park
    • Willow Park
    • 5 Year Master Plan
  • Calendar
  • Departments
    • City Manager
    • Assessing
    • Building
    • Clerk
    • Department of Public Works
    • Law Enforcement
    • Planning/Zoning/HDC
    • Treasurer
  • Forms
    • General >
      • Application for Boards & Commissions
      • Donor Contribution Form
      • Employment Application
      • eNews Sign-up
      • FOIA
      • Gazebo/Pavilion Permit Application
      • Parade Permit Application
      • Property Inspection Request
      • Special Event Permit Application
      • Website Feedback
      • Wicks Park Boat Slip Lottery Application
    • Planning/Zoning >
      • Zoning Permit Application
  • Links
    • Area Information
    • Consumers Energy
    • Fire Department
    • Library
    • Minutes & Meeting Info >
      • 2020 Council Meeting Info
    • Michigan Gas Utilities
    • Republic Services
    • Saugatuck-Douglas History Center
    • Schools
    • Sewer and Water
    • Tax Parcel Records Search
    • Tourism
  • News
  • Contact