Board of Review
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WHAT IS BOARD OF REVIEW (BOR) ?
The Short Answer: The Board of Review is for when a property owner protests his/her property values, such as State Equalized Value (SEV) or Taxable Value. The Long, Segmented Answer:
WHEN IS BOARD OF REVIEW? No matter what year it is, the BOR is prepared to meet --if it has business before it-- three different times of the year:
2026 BOR CALENDAR: Tues March 3, 1 p.m. - Organizational Mtg (about an hour or less) Mon March 9, 3-9 p.m. - Hear Property Assessment Protests Wed March 11. 9-3 p.m. - Hear Property Assessment Protests Tues July 21, 2 p.m. - Correct errors & omissions Tues Dec 15, 2 p.m. - Correct errors & omissions 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 2026 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: 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, but NOT to the March Board of Review. WHAT'S MY FIRST STEP, EVEN BEFORE THE BOARD OF REVIEW, 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 BOR sessions in the next step. The Board of Review is seated during sessions held in three different months a year. (See BOR CALENDAR listed earlier on this page.) Remember that March is the only time in which to appeal your current year's assessed value. WHAT FORMS DO I USE TO PROTEST MY ASSESSMENT AT THE MARCH BOARD OF REVIEW? At the very least, you must submit a completed protest form called a L-4035 Form; it is a State of Michigan form, a petition to the Board of Review which every protesting tax payer must have to make a valid appeal of your property assessment. It will probably require that you provide supporting documents that pertain to just your property and the nature of your protest, as well. It is highly recommended that you submit the4035 form in advance of the session date. We also recommend you call the Assessor or the Township Supervisor to help ascertain what further forms may be needed for your particular protest. For example, there are further state and/or township forms you may need if you are applying for a "poverty" exemption because of a low, or no income level, or because you are a veteran. You can also check out the Assessment webpage for a full array of link to other forms. DO I NEED AN APPOINTMENT AND DO I NEED TO APPEAR IN PERSON? It is highly recommended that you make an appointment with the Assessor so we know to expect you at one of the protest sessions, but an appointment is not required. WIthout an appointment, it is a first-come-first-served policy. You do attend in person but it is not required. If you so choose, you are allowed to send in your paperwork or even to send a representative (either legal representative or otherwise) along with your signed authorization allowing for that representative in your stead. HOW EXACTLY DOES THE BOR GO ABOUT ITS REVIEW?
The BOR will meet in a scheduled public meeting. This panel is wholly independent of the Assessor; it is a check-and-balance mechanism that looks at the Assessor's decision and at your protest. It makes a decision after examining your written protest, listening to any verbal contributions you may have, and perhaps asking for more information or investigating on its own. 1) If the BOR deems that adjustment is necessary, they will override and adjust the Assessor's initial decision. 2) If the BOR agrees with the initial assessment decision, the assessment is not adjusted and you will be taxed on the assessment document figures you received in February. Either way, the decision is not announced at the meeting; you will be notified of the decision via U.S. Postal Service mailed correspondence shortly after the BOR considers your case. WHAT IF THE BOARD OF REVIEW PANEL DOESN'T SATISFY MY CONCERNS? If the BOR doesn't decide in your favor, there is no appeal left at the township level. A last step in this process to appeal is to take your case to the Michigan Tax Tribunal. However, you are not allowed to present your case directly to this tribunal; please note that any initial appeal (protest) must first be made to the March Board of Review before appealing to the State of Michigan. WE RECOMMEND THESE HELPFUL PRINTOUTS:
 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. |
