Board of Review
Annual Statutory Dates
March Board of Review - Tuesday following the first Monday in March and second Monday in March. The Board of Review meets on additional days to hear appeals. These dates and times are shown on your "Assessment Change Notice" and are also published in the local news paper. You may appeal by letter as long as the letter is received by the last date shown.
July Board of Review - Tuesday following third Monday in July. These meetings are held for correction of clerical errors and mutual mistakes of fact.
An owner of property that is a "Homeowner's Principal Residence" on June 1 or November 1 of the current year may appeal to the July Board of Review in the year for which and exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll.
An owner of property that is Qualified Agricultural Property on May 1 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. [ 211.7ee(6)].
PA 74 of 1995 authorizes July (and December) BOR to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only. [211.7u].
PA 161 of 2013 authorizes the July and December Board of Review to hear appeals for disabled veterans. Applies only to the current year.
An owner of property may appeal the rescission of a Homeowner's Principal Residence exemption to the July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year. [211.7cc(16)].
December Board of Review - Tuesday following second Monday in December. Same criteria as July Board of Review