Board of Review

The purpose of the Board is to review property tax assessments under the provisions of the General Property Tax Act (Act 206 of 1893).

Meeting Dates:

March – To review of current year assessment roll:

• Annual organizational meeting: Tuesday following the first Monday of March
• Taxpayer protest hearings: Beginning between 9:00 a.m. and 3:00 p.m. the second Monday of March, continuing at least 6 hours that day plus at least 6 additional hours that week and with at least 3 hours being after 3:00 p.m.. Additional dates and times may be scheduled as needed at the discretion of the board, provided all reviews must be completed no later than the first Monday in April.

July & December - To correct qualified errors (MCL 211.53b):

• Tuesday following the third Monday in July
• Tuesday following the second Monday in December

All Board of Review Meetings are subject to the Open Meetings Act (Act 267 of 1976).

Membership:

• Appointed by Council
• 3 regular members
  • Must be electors of the City
  • At least 2/3 must be property taxpayers
  • Council, by resolution, may increase membership to six or nine members split into 3-person committees
• 2-year terms beginning at noon January 1 of each odd year
• Up to 2 alternates
  • Must be electors of the City
  • Must property taxpayers
  • May be called to perform the duties of a regular member due to absence or to reach a decision when a regular member has abstained for reasons of conflict of interest
• The following persons are not eligible to serve on the Board of Review:
  • Members of Hillsdale City Council
  • The assessors spouse, mother, father, sister, brother, son, daughter, or adopted child

Board of Review members are required to receive training approved by the State Tax Commission at least once every 2 years.