Board of Review

Information about the 2022 Board of Review Sessions

From City Assessor Jason Yoakam:

It is my goal as the Assessor to make your appeal to the board as simple as possible. The Assessing Department is available to answer any questions you may have in navigating this process. 

When to Appeal 

Petitioner testimony will be heard by appointment on the following dates: 

2022 December Board of Review

Tuesday, December 13, 2021, 9:30 a.m. to 12 p.m. 

Where to Appeal

9th Floor Assessor's Office of Jackson City Hall. 

About the Board of Review

Since 1893, the Board of Review (BOR) is a local committee of residents from the City of Jackson. The three BOR members are appointed to three-year terms by the city council to receive and hear taxpayer appeals of the annual assessment roll. They are local taxpayers, property owners and peers of the average citizen who appear before them. The Michigan State Tax Commission has stated, “A Board of Review is not the assessor and the assessor is not the Board of Review. It is the Board of Review’s responsibility to make an independent judgment based on the facts and on law.” Every property owner should therefore review their annual Notice of Assessment, Taxable Valuation and Property Classification for the exact dates and times of their local Board of Review. A property owner may also contact the assessor’s office for the same information.

The Board of Review is required by state law to meet in March of each year to hear the various appeals for that specific assessment and tax year. The BOR also meet in July and December; however, the type of appeals the board hears is dependent upon the specific meeting of the BOR. As defined in the General Property Tax Act and explained by the State Tax Commission, a property owner or their authorized agent may appeal certain items to the March Board of Review. These topics include the current year assessed value, current year tentative taxable value, current year property classification and current year hardship/poverty exemption for those who may qualify. The July or December Board of Review may also only hear certain appeal items.  The Board of Review’s jurisdiction is therefore specific as to time of year and type of appeal. In general, valuation appeals may only be heard in March. Principal residence exemption matters are handled in July or December. While poverty appeals may only be made once in a calendar year, any of the March, July or December BOR may hear such issues.

While state law describes the Board of Review sessions, appeals to the local BOR are designed so that the average person may accomplish it. In a typical local unit of government, a property owner wishing to appeal a value would contact the specific local unit to obtain an appointment. At the designated time, the citizen would have the opportunity to address the members of the BOR and explain why the owner believes that the assessment or other issues are incorrect. Appointments are scheduled just a few minutes apart so having a statement prepared is always a good idea. The owner should have some type of evidence to present to the BOR to support the owner’s opinion of value. Typical types of supporting materials are recent appraisals by a licensed appraiser or known sales of comparable properties in the local real estate market as the rule in assessing is that like properties are valued alike. While no two properties are exactly the same, a comparison of similar properties is key to a successful appeal. A property owner may have their attorney or some other person represent them, but such representation is the person’s choice and certainly not a requirement or expectation.

A short time after the adjournment of the local BOR, the assessing office will forward a written copy of the Board of Review’s decision. Whatever the decision of the BOR, should a property owner not be satisfied, the decision form will provide information on further appeal rights to the Michigan Tax Tribunal.

The Assessing Department wants you to be successful. Please communicate with our office if you are unsure of what to do.

How to Appeal

Contact the Assessing Department to schedule an appointment. The Assessor’s Office will need any supporting documentation in advance of the scheduled meeting time so we can distribute it to the board members. Please be considerate of our capabilities. If you present a 200-page document moments before your meeting it will likely not make it to the board members in time for your scheduled appointment.

Other Important Information 

If there is no timely-filed petition, you will not be heard! It is very important that you timely submit a petition. 

The Assessing Department wants you to be successful. Please communicate with our office if you are unsure of what to do.

Be your own best advocate. Petitioners that provide evidence to support their position are far more likely to receive a favorable outcome. If you are petitioning value, for example, it is helpful to provide value-based evidence like an appraisal or similar properties that have recently sold in the area.

Documents 

• All properties: Board of Review Appeal Petition (PDF)
• Rental, Commercial, and Industrial Income and Expense Analysis Form (PDF)
• 2021 Residential Sales (PDF)