Township Board of Review
Since 1893, the Board of Review (BOR) is a local committee of electors from within a specific community. The three, six or nine BOR members are appointed to two-year terms by the city council or township board to receive and hear taxpayer appeals of the annual assessment roll. They are local taxpayers, property owners and peers of the average citizen who appear before them. The Michigan State Tax Commission has stated, “A Board of Review is not the assessor and the assessor is not the Board of Review. Every citizen who appears before the Board of Review is in fact challenging a decision of the assessor and it is the Board of Review’s responsibility to make an independent judgment based on the facts and on law.” Every property owner should therefore review their annual Notice of Assessment, Taxable Valuation and Property Classification for the exact dates and times of their local Board of Review. A property owner may also contact their local assessor for the same information.
Board Members:
Robert Deming
Appointed
Ralph Stewart
Appointed
S.J. Conroy
Alternate