BOARD OF REVIEW

CONTACT INFORMATION:

HERB BRONKEMA 312 N. Pine Street McBain, Michigan  49657 231-825-2084 jaybronkema@att.net

MIKE KUBIAK 309 Cemetery Street McBain, Michigan  49657 231-825-8064 mhkubiak@att.net

KEVIN ROSE 126 Hemlock Street McBain, Michigan  49657 231-920-9938 dsigns_for_life@hotmail.com

The Board of Review (BOR) was created by the General Property Tax Act, Section 211.28.

BOARD OF REVIEW STATUTORY FUNCTIONS:

- The BOR meets in March to examine the current assessment roll to determine if the assessor has assessed all property liable to taxation and to correct errors on the names of taxpayers, legal descriptions, assessments, classifications, and valuations.

- The BOR serves as an appeal board hearing protests from property owners or their agents regarding the assessment established by the assessor.  It may adjust assessments it deems unfair.  It can add property to the roll that has been missed and hears appeals of denials by the local assessor of continuation of agricultural exemption.  It can grant or deny exemptions of homestead and agricultural property for homeowners who owned and occupied a homestead on June 1 or whose property qualified as agricultural property on May 1 and the exemption was not on the roll.

- The BOR may meet in July and December to accept and approve the correction of clerical errors, mutual mistakes of fact or certain qualified errors that are discovered after the taxpayer receives the tax bill.  They may also hear denials of new qualified agricultural appeals.  Finally, they may also grant poverty exemptions at the July and December meetings.