TOWNSHIP BOARD OF REVIEW
Elk Rapids Township Board of Review
James Lundy (231) 264-9030
Brian Martineau (231) 313-0817
Don Glowicki, Jr.
Form #618 (Rev. 11-12)- Petition to Board of Review for Protest of Assessment, Protest of Classification & Protest of Exemption For Qualifying Agricultural Property.
General Information: Michigan Assessors are required by law to use the Michigan Real Property Appraisal Manual issued by the Department of Revenue for the valuation of property. To become familiar with appraisal principles, board of review members are advised to review the narrative portions of this manual as well as review assessment laws. The International Association of Assessing Officers and The Appraisal Institute both publish text books as resource materials including Property Appraisal and Assessment Administration as well as The Appraisal of Real Estate.
Membership of Boards of Review:
Membership may be comprised of either three or five members appointed to three-six year terms by the Township Board. Terms shall begin September 1st of the year following their selection. In boards of review having three members, the term of one member of the first board to be appointed shall be for two years, one member for four years, and one member for six years.
In the case of boards of review having five members, the term of one member of the first board to be appointed shall be for one year, one member for two years, one member for three years, one member for four years, and one member for six years.
A Township Board may decrease the board of review’s membership from five to three members by not filling two positions as they become vacant. To increase the membership from three to five members, the Township Board needs only to appoint two additional members.
When increasing or decreasing the membership, the Township must ensure the existence of staggered terms for board of review members. In addition to increasing the board of review from three to five members, the Township which has appointed a board of review may increase the membership by an additional two members if it determines that as a result of the large number of protests filed or estimated to be filed the board of review will be unable to timely resolve the protests with the existing number of members. These two additional emergency members shall be appointed for a term set by the Township, but not for longer than two years.
A member of a board of review shall be a resident of the board’s assessing jurisdiction. However, a member who moves to another assessing jurisdiction after appointment to the board of review may continue to serve on the board until his or her current term expires.
Members of a board of review may be removed from office by the Township board, but only after a public hearing on specified charges, if such a hearing is requested by the affected member of the board.
By January 1 of each year, the board of review must submit to the assessor its proposed budget for the forthcoming fiscal year. The budget should contain provisions for members’ salaries and such expenses as mileage, postage, and clerical assistance. The assessor combines the proposed budget with that of the examining board and the assessor’s office, and submits a consolidated budget to the conference board for final action.
It is important that a board of review keep accurate minutes of its proceedings. Minutes may be used as part of litigation brought against the board, and may serve as a reference in handling similar situations which might occur in the future.
The board of review is required to provide written notice to each property owner or aggrieved taxpayer who filed a formal or informal protest of the board’s action. The written notice shall specify the reasons for the action taken by the board of review on the protest. The reasons provided should be specific enough to explain to the taxpayer why the board took such action; however, it is not necessary to explain in detail all factors that were considered in the board’s decision.
Appeals may be taken to the property assessment appeal board or district court within 20 days after the adjournment of the board of review. Appeals may also be taken to district court within 20 days after the letter of disposition of an appeal made to the property assessment appeal board.