Board of Review

The Board of Review in the City of St. Johns consists of three (3) residents appointed by the City Commission. The Board's purpose is to hear and decide assessment appeals, poverty/veteran exemptions, or property classification appeals. The Board meets three times a year, March, July and December. 

The March Board of Review meeting is solely for valuation disputes, poverty/veteran exemptions and classification appeals. The dates of Board of Review are listed on the assessment change notice that is mailed in February to each property owner and they are published in a local newspaper. You may appeal by letter or appear in person. The March Board of Review is held on specific days during the second week of March. It is the only time of the year values may be disputed. If you have questions on your assessment notice, please contact the local assessor. A phone call may save an unnecessary trip to the Board of Review.

Appointments are recommended for the City of St. Johns annual March Board of Review. Appointments can be scheduled beginning in March by calling (989) 224-8944 ext. 222. Technically, the Board of Review cannot change a taxable value, as it is determined by Proposal A legislative formulas. The Board of Review could change an assessed value that may require a taxable value to be recalculated. Increased tax is not a valid reason to appear before the Board of Review. Proposal A has reduced property taxes, even with the addition of extra mileage for the new schools.

Board of Review Appeals FAQS

1. Does the Board of Review require evidence to be submitted with my appeal?

You as the petitioner have the burden of proof to support your contention of True Cash Value, therefore you should submit any documentation that supports your contention and your appeal, and you should include that documentation at the time of your appeal (either in-person or written).

2. Can an agent appeal on my behalf?

Yes, but the agent (or family member, neighbor, etc.) MUST have a signed letter of authorization from the appealing taxpayer at the time of appeal.

3. Do I need to fill out a specific form?

If you have an in-person appointment, then the Assessing Department will have a petition form waiting for you at check-in. If you submit a written appeal, you do not need a specific form or petition, but please ensure your written appeal has all of your information including name, parcel, address, phone number, and a signature.

Michigan Tax Tribunal

An owner/taxpayer who believes the outcome of the Board of Review does not address their concerns may further their appeal to the Michigan Tax Tribunal (MTT). The MTT is a state agency which conducts hearings at two levels. There is a Small Claims division and the Entire Tribunal. Most appeals, with regard to residential property, are conducted in the Small Claims division. The burden of proof is the responsibility of the Petitioner (owner/taxpayer). An appeal to the local Board of Review is necessary proceeding to the Michigan Tax Tribunal. 

Michigan Tax Tribunal Filing Deadline: Appeals of property classified as residential real, agricultural real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 of the tax year involved. MCL 205.735a(6)

Michigan Tax Tribunal Filing Deadline: Appeals of property classified as commercial real, industrial real, developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the Michigan Tax Tribunal on or before May 31 of the tax year involved. MCL 205.735a(6). (A petition required to be filed by a day during which the offices of the tribunal are not open for business shall be filed by the next business day; MCL 205.735a(8))

 Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib

The July and December Boards of Review meetings address clerical errors, mutual mistakes of fact as well as poverty/veteran exemptions. Property values cannot be addressed at July and December Boards of Review.