The Board of Review is required under the Michigan General Property tax law, Act 206, 1893, as amended. The Board consists of one- three-member board, appointed by the Mayor and subject to confirmation by the City Council.
Based on the Michigan General Property Tax Law, the Board reviews the annual assessment roll and hears appeals of real and person property assessments. 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 corrects “clerical errors, mutual mistakes of fact, and homestead status” relative to the current and prior year’s assessment rolls. The Board also meets in July and December for the purpose of correcting “clerical errors and mutual mistakes of fact”.