The Board of Review examines and reviews the assessment roll for the current year as prepared by the assessor. It has the authority to add property omitted from the assessment roll, correct errors in names, descriptions of property, and the assessment and valuation of property. It hears taxpayer appeals and endorses the completed assessment roll.
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 or review's responsibility to make an independent judgment based on the facts and on the law. The board can raise, lower or affirm assessments.
The board of review hears taxpayer appeals on the second Monday in March after the assessor has prepared the assessments and mailed notices to all property owners. Taxpayers should review their assessment when received and if they are not satisfied, they can protest to the board
All review applicants appearing before the board of review are advised to bring any information which helps to substantiate claims of over-assessment, including appraisals, listings of comparable sales and photographs.
Taxpayers can protest their assessment at the March review meetings either in writing or by making an appointment to appear. The meeting notice will be published in the Tuscola County Advertiser and posted on the door of the Township Hall.