At the March organizational meeting,
the board receives the assessment roll for the current year and proceeds to examine
the roll. The Board of Review is not required to receive and hear taxpayers at this
meeting. However, it may receive and consider written protests for assessment change.
At the March Board of Review meetings,
the board receives written protests or appeals and allows for personal appearances
by taxpayers or their agents who are protesting a property tax issue that is within
the jurisdiction of the Board of Review and shall act on each protest as provided
for in Michigan Law.
The March Board of Review has authority
to change the current years assessments. The board DOES NOT have the authority to
change assessments for any prior year. The March Board also cannot make any decisions
on principal residence exemptions or applications for new qualified agricultural
exemptions.
The July and December Boards of Review
may convene if there is business to conduct for the purpose of correcting qualified
errors for the current year and the immediately preceding year only.
(Source: Michigan State Tax Commission
Boards of Review Q&A booklet, Oct. 26, 2010)
BOARD OF REVIEW
DATES for 2025
NOTE: All
Board of Review meetings and public hearings are held at the Colfax Township Hall.
March Board of Review preliminary organizational
meeting for Board only
- To be determined
at 2:00 PM
March Board of Review publc hearings to receive
taxpayer petitions
- To be determined
2:00 PM to 5:00 PM and 6:00 PM to 9:00 PM
- To be determined 9:00 AM to 12:00 PM and 1:00 PM to
4:00 PM
July Board of Review meeting for handling
mutual mistakes and clerical errors
- To be determined
at 2:00 PM
December Board of Review meeting for
handling mutual mistakes and clerical errors
- To be determined
at 2:00 PM
THREE STEPS FOR TAXPAYERS WITH
QUESTIONS
Taxpayers with assessment questions
are urged to first contact Colfax Township's signing assessor whose contact information
is on the Township
Board page.
Taxpayers may file a petition
with the March Board of Review for the assessed value and/or the tentative taxable
value and/or the property classification and/or the qualified agricultural property
exemption by completing Michigan Dept. of Treasury Form L-4035 Petition to Board
of Review. Forms will be available at the BOR or may be obtained through the State
of Michigan website at www.michigan.gov/documents/l4035f_2658_7.pdf.
If you disagree with the decision
of the Board of Review, appeals may be filed with the Michigan Tax Tribunal (or State
Tax Commission for classification appeals) only after you first petition to the March
Board of Review