Appeal an Assessment of Your Property Value

Each year, prior to the March Board of Review meetings, informational notices are mailed. The “Notice of Assessment, Taxable Valuation, and Property Classification” also includes State Equalized Value, the percent of exemption as a Principal Residence or Qualified Agricultural Property, and if there was or was not an Ownership Transfer. This notice includes the dates and times of the local Board of Review and the process for appealing an assessment. A property owner who makes an appeal must provide documented evidence as to why the assessment is inaccurate or incorrect. Evidence may include an appraisal, a list of sales in your neighborhood that are similar to your home, or pictures of damage or deterioration that may exist, among other things.

Appeal a Residential Property Assessment

Step 1.Review your Notice of Assessment

Every property owner will receive a Notice of Assessment that contains the taxable valuation, property classification, and other information regarding your property. Review this information for any factual errors. It is often helpful to review the property information located online each year along with this Notice. You can find your property information here.  

If your find a factual error in your property information, please contact the City Assessor's Office. These issues can usually be resolved without requiring a formal appeal. 

Step 2.Review Assessed Value

Review your property's Assessed Value and determine if it is reasonable. Assessed Value should represent 50% of the True Cash Value of the property (what you could reasonably expect to sell for. If you do not believe the Assessed Value is reasonable, move forward to appeal the valuation. 

Step 3.Determine How to Appeal

You can appeal your property assessment in writing or by scheduling an in-person hearing:

By Mail

The Board will accept appeals in writing if received in the office by Thursday, March 16, 2023 at 5 p.m. Postmarks are not acceptable. If you are representing an owner, you must include written authorization to present the appeal. 

In-Person

To schedule an in-person hearing, call (269) 337-8845 before 5 p.m. on Tuesday, March 7. If you are representing an owner, you must provide written authorization to present the appeal. You will be provided available session times for your hearing to choose from. 

View the Board of Review meeting schedule

Step 4.Prepare For Your Appeal

Regardless of how you appeal, you must submit supporting evidence. You must demonstrate why your opinion of value is more credible than the assessor's. This is best achieved by presenting market-based support, like comparable sales. Photos and information from sources like Zillow and Realtor.com can also be helpful. Multiple sale comparisons are recommended as they will increase credibility. Mortgage appraisals can be helpful as well, however the effective date of value for taxes is December 31 of the prior year. An appraisal from several years ago may no longer be relevant. 

  • For written appeals, please provide one copy of Form L-4035 and your supporting documentation. 
  • For in-person appeals, please provide one copy of Form L-4035 and four copies of all supporting documents (one for each board member and one for yourself during the hearing). 

You can find more information about preparing for your appeal here.

View Sales Listings and Maps for Assessments

Step 5.Attend Your Hearing (For In-Person Appeals)

Hearings are held in the 3rd Floor Conference Room at City Hall. Please arrive shortly before your scheduled appeal time. Individual hearings are scheduled to last 10 minutes, so plan to present your appeal within that time frame.  

Written appeals are presented to by the Board Secretary as time allows during sessions. 

Step 6.Decision by Board of Review

You will be notified of the Board's decision by mail following the March Board of Review. If your appeal is successful, your Assessed Value will be adjusted. If the Assessed Value determination is lower than the existing Taxable Value, the Taxable Value will be adjusted to match. The reduced Taxable Value will be used as the basis for future year tax calculations.   

Step 7.Appeal to the Michigan Tax Tribunal 

If you disagree with the Board of Review's determination, you may appeal the issue further with the Michigan Tax Tribunal. The Tribunal will not hear residential appeals that do not first attend the March Board of Review. You can contact the City Assessor for further guidance regarding the Tribunal process.