Board of Review
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WHEN ARE THE NEXT BOARD OF REVIEW SESSIONS?
WE RECOMMEND TWO VERY HELPFUL PRINTOUTS:
WHAT IS BOARD OF REVIEW? It is the mechanism whereby the Crystal Lake Township property owner, after talking to the Assessor, goes to officially challenge your property assessment. Specifically, the Board of Review (BOR) is for when a property owner wants to protest the values, such as State Equalized Value or SEV, Taxable Value, found in the annually updated assessment document sent out to owners of record around February 1st of every year. If you believe the Assessed Value is more than half the value of your property, you may appeal the Assessed and/or the Taxable Values at the March Board of Review. The BOR is comprised of trained CLT community citizens and their purpose is to be the check-and-balance on the Assessor's work. WHAT ARE THE AUTHORITIES OF THE MARCH BOARD OF REVIEW? Simply said, the March Board of Review has authority to change the current year's assessments. The 2025 March Board of Review may consider the following matters relating to the current assessment year: 1. valuation determinations made by the assessor, as set forth the current year's assessment roll; 2. the exempt or taxable status of eligible personal property; 3. the exempt or taxable status of eligible manufacturing personal property; 4. real or personal property classification determinations made by the assessor; 5. requests for correction of the current year's taxable value of a property where the previous year's taxable value did not conform with the requirements of the General Property Tax Act due to the failure to recognize the occurrence of a taxable value uncapping event or the failure to apply a capped value addition or capped value loss in calculating any prior year's taxable value; 6. taxable value uncapping determinations made by the assessor for the current assessment roll. Note that the March Board of Review has no authority to consider or act upon protests or appeals of Homeowner’s Principal Residence Exemptions. If the assessor denies a homeowner’s principal residence exemption, the owner may appeal to the Michigan Tax Tribunal within 35 days after the notice of denial, NOT to the March Board of Review. WHEN IS BOARD OF REVIEW? Updated property assessments notices go out at the beginning of February. The next BOR session in which to protest your property assessment is in March 2025, and specific dates/times will be announced as that month draws closer. WHAT IF I WANT TO PROTEST OR CORRECT AN ERROR IN MY ASSESSMENT? If you have a problem with your property assessment, the first step is contact the assessor directly. Often, it is the case that concerned taxpayers just need questions answered-- specifically, the process by which assessment is made-- explained to them. In any case, this first step to contact the assessor first is highly encouraged and usually successful in resolving issues so that all the time, work and energy of making a formal appeal to the BOR is avoided. So, if you have questions, would you like to correct an error or protest, do you want something explained, don't shy away from contacting Jill Brown at (231) 881-4000 or [email protected]. WHAT IF TALKING WITH THE ASSESSOR DOESN'T RESOLVE ANYTHING? If your questions aren't answered or your concerns are not resolved by first working with the Assessor, attending one of these appeal sessions in the next step. The Board of Review is seated during sessions held in three different months a year. (See which session is right for you towards the beginning of this page.) One need not appear in person at the BOR session but, if you so choose, you are allowed to send in your paperwork or even to send a representative, legal representative or otherwise, along with your signed authorization allowing for that representative in your stead. A petition to the Board of Review form and your supporting documents may be received at the township hall. We recommend you check with us in case the nature of your appeal requires further forms, such as if you are applying for a poverty or veteran's exemption. |
WHAT IF THE BOARD OF REVIEW PANEL DOESN'T SATISFY MY CONCERNS?
If you are not satisfied either talking with the Assessor, or with the BOR's decision, which is decided independent of the Assessor's decision, a last step is an appeal that may then be sent to the Michigan Tax Tribunal. However, please note that any initial appeal (protest) must first be made to the March Board of Review before appealing to the Michigan Tax Tribunal. WHAT FORMS WILL I NEED TO PROTEST?
To access a form with which to petition the Board of Review, click here. Also, see the Assessment page for a full array of links to other forms you may need to appeal your property assessment. Lastly, feel free to check with the township staff to make sure you have all paperwork required.  BOR members review a petition.
WHO SERVES ON CRYSTAL LAKE TOWNSHIP'S BOARD OF REVIEW?
The Board of Review (BOR) consists of three volunteer community members plus at least one alternate. These persons must be township electors and receive specialized training at least every two years. Certificates of training are available for public review. The supervisor, by law, is the secretary to the BOR and does not vote on petitions. Our BOR current members: Neil Brilliant, Member Ray Vieau Member Elaine Walton, Alternate Bruce Walton, Chair (no relation, Elaine and Bruce) Amy Ferris, non-member Secretary Click here for BOR contact list. We are looking for a volunteer for the Board of Review. Training is provided, serious commitment is appreciated, and remuneration is $23.57/hr. |
