BOR Meeting Dates:
Tuesday, March 2, 2021 – BOR Organizational Meeting at Beaverton City Hall
Monday, March 8, 2021 – BOR Meeting at Beaverton City Hall — 9am-12pm / 1pm-4pm
Tuesday, March 9, 2021 – BOR Meeting at Beaverton City Hall — 1:30pm-4:30pm / 6pm-9pm
Tuesday, July 21, 2021 – BOR Meeting at Beaverton City Hall — 1pm
Beaverton City Hall
128 Saginaw Street
Beaverton, MI 48612
Established by the City of Beaverton Charter and Michigan General Property Tax Law, the Board reviews the annual assessment roll and hears appeals of real and personal property assessments. The board also corrects “clerical errors, mutual mistakes of fact, and homestead status” relative to the current and prior year’s assessment rolls.
The existence of the Board of Review is required under the Michigan General Property tax law, Act 206, 1893, as amended, as well as the Charter of the City of Beaverton. The Board consists of one to three member’s, appointed by the Mayor and subject to confirmation by the City Council.
The Board of Review meets each March to review the annual assessment roll and to hear real and personal property assessment appeals. The Board also meets in July and December for the purpose of correcting “clerical errors and mutual mistakes of fact”. Since the passage of Proposal A in 1993, the Boards responsibilities have been expanded to address the Principal Residence Exemption Program.
Marlene Dean-Doran, Lynn Heiple, Nellie List
Bernadette Weaver, Assessor: (989)426-6887
The Board of Review is comprised of a three (3) member board. Each Board member must be registered electors of the City and own real property in the City. One third of the Board is appointed each year by City Council to a three-year term expiring on December 1.
§1.342 Board of Review. Pursuant to the provisions of Act 285, Public Acts of 1949, State of Michigan, the Board of Review shall meet on the second Monday in March in each year at 9:00 a.m. and shall remain in session for not less than six (6) hours. The Board shall also meet for not less than six (6) hours during the remainder of that week. The Board of Review shall meet for the purpose of reviewing and correcting the assessment roll at the Beaverton City Hall. The review of assessments shall be completed on or before the first Monday in April. After the Board of Review shall complete the review of said roll, a majority of said Board shall endorse thereon and sign a statement on or before the first Monday in April to the effect that the same is the assessment roll of the City for ensuring the fiscal year, as approved by the Board of Review.
MARCH BOARD OF REVIEW TIMELINE
Every year, near the end of February, an Assessment Notice will be sent to each real property and personal property owner in the City of Beaverton. On this notice will be the previous and current years assessed and taxable value. The dates and hours the March Board of Review meet will be on the Assessment Notice and the information about making an appeal.
Taxpayers may appear at the March Board of Review posted. Taxpayers DO NOT have to be present to make an appeal to the Board of Review. Written protests are an acceptable form of an appeal and must be mailed to the Assessor’s office by the adjournment of the March Board.
When appealing an assessment, a Petition to Board of Review (L-4035) form must be completed before being heard by the Board.
JULY BOARD OF REVIEW
The July Board of review meets on the Wednesday following the third Monday in July each year. The meeting is held at the Beaverton City Hall. This meeting of the Board is convened by the Assessing officer to correct any clerical error or mutual mistake of fact. There are no valuation appeals heard at this meeting.
An owner of a property that should have a “principal residence exemption” or “qualified agricultural” on the property by June 1 may appeal to the July Board of Review for the current year and the preceding three (3) years if the exemption was not on the roll.
PA 74 of 1995 authorizes the July Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions denied by the March Board of Review. Poverty exemptions are only heard by the Board once per year. If the taxpayer does not agree with the decision of the board an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.
An owner of a property may appeal the rescission of a principal residence exemption to the July Board of Review in either the year for which the exemption is rescinded or immediate succeeding year.
GENERAL BOARD OF REVIEW REQUIREMENTS
All meetings are open to the public, pursuant to Act No. 266 of the Public Acts of 1976.
A resident taxpayer must appear in person or be represented by an authorized representative.
Attorneys, accountants, agents or representative may appear on behalf of a property owner; however, a written authorization letter from the Assessor’s office must be signed by the property owner and their representative.
A resident and non-resident taxpayer may file a protest in writing and shall not be required to make an in-person appearance. All written protest must be received by the board of review prior to the adjournment of the Board.
ASSESSMENT APPEAL PROCESS
Per State law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property’s assessment based solely on its sales price.
Notices of annual changes in property tax assessments are mailed to owners each year at the end of February approximately 14 days before the 1st day of the March Board of Review. Property Owners who wish to appeal the assessed value of their property may do so to the local Board of Review. Dates and times are listed on the assessment notices as well as published in the local paper.
A “Petition to the Board of Review” must be completed for each parcel before appearing before the Board; otherwise incomplete appeals will be returned. Residents may appeal by letter as well. All supporting documentation for an appeal along with the required petition must be received before the last day of the scheduled Board of Review meetings by 12:00 p.m. Property owners who appeal their value will need to provide proof to the Board of Review of what their property is worth. This can be done with either an appraisal, sales comparables, market analysis, pictures, etc. With either method of appeal, the property owner MUST support their contention of value and include the documentation with the completed petition. Both method of appeals receive equal weight with the Board of Review.
All assessments are to be based on the sales of similar properties during a particular time frame. The time frame for 2019 assessments is taken from home sales that occurred between April 2016 through March 2018.These sales are “arms-length transactions” meaning we do not typically use bank sales, foreclosures, etc. since they generally do not represent a sale between a willing buyer and a willing seller. The Assessor’s Office has sales information available in the office or at the link below. You may also contact a local realtor. Per State law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property’s assessment based solely on its sales price.
GUIDELINES FOR OVER-ASSESSMENT APPEALS
YOU MAY RECEIVE A BOARD OF REVIEW REDUCTION IN YOUR ASSESSMENT IF:
Properties in your neighborhood, similar to yours in size, style, and age, recently sold on the open market for significantly less than double your assessed value.
You present a recent appraisal from a licensed and certified appraiser showing that the value of your property is significantly lower than the City’s assessed market value
Your property was recently purchased on the open market with a Realtor at a price lower than double the State Equalized Value (SEV). You must present a copy of the listing agreement.
Your building suffered severe structural damage such as settlement causing severe cracking, water damage so extensive as to undermine the foundation or fire damage. In these instances, you can request an inspection for the property for a reduction in your assessment in relation to the damage.
LOWER ASSESSMENTS ARE NOT GRANTED FROM THE BOARD OF REVIEW BECAUSE:
Your property needs paint, carpet, windows, etc. You are expected to maintain your property in a reasonable condition. Assessments will not be lowered because you fail to do so.
Neighbors have too many cars in the drive, junk stored in the yard, the house is in disrepair, too many people living in the house, dogs loose, and noisy parties.
Your neighbor’s house is of the same size, style, and age as yours. It is better carpeted, landscaped, etc., yet you are assessed the same.
Your property taxes are high, and your income is fixed. Michigan provides tax relief through P.A. 20 of 1973, which can be refunded by the Michigan Homestead Property Tax Credit Claim form (MI-1040CR).
Residents may also appeal to the Board of Review if they are facing financial hardship. To appeal due to a hardship, you must complete an application (see below guidelines) and provide documentation of income along with other documents (i.e., Federal & State returns, Homestead Credit, mortgage and banking information, etc.) to the Assessor’s Office. Please see the guidelines below for more information.
APPLY FOR A STATE TAX COMMISSION AFFIDAVIT FOR DISABLED VETERANS EXEMPTION?
This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarried surviving spouse. The property owner, or his or her legal designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and before, or until the conclusion of, the December Board of Review.
To learn more about the Michigan Disabled Veterans Exemptions, go to https://www.michigan.gov/treasury/0,4679,7-121-1751_2228_62817-317569–,00.html.