When can I appeal my
Property assessments can only be
appealed at the March Board of Review. These meetings are held during
the second week of March every year. A written letter of appeal, along with a form 4035, can be
sent if the property owner is out of town during the meeting sessions.
A copy of form 4035 can be found on the Michigan Department of Treasury website or a copy can be obtained at the township office.
I was out of town when the Board of
Review was in session and could not make an Appeal; what can I do about
If a protest was not made to the Board
of Review while they were in session, no further protest can be made.
The tax laws of the State of Michigan are very specific in the
requirement of the Board of Review protest.
If I am not satisfied with the decision that was made by the Board of
Review, what may I do?
If you disagree with the decision of the Board of Review, you may
file an appeal with the Michigan Tax Tribunal. You may file this
appeal by mailing a letter to the Tax Tribunal stating your desire to
further appeal the Board of Review decision. This appeal must be filed
no later than July 31st and should be addressed to the Michigan Tax
Tribunal, P.O. Box 30232, Lansing, MI 48909.
How do I obtain the “homeowner’s principal residence exemption” on
You must file a “Principal Residence Exemption” with this office
after you own and occupy the property as your principal residence.
After I file the homeowner’s principal residence exemption, when
will I receive the lower millage rate?
If you own and occupy your principal residence before May 1st, you
will receive the lower millage rate for the current year. If you occupy
the homestead after May 1st, you will not receive the lower
millage rate until the following year.
How often do I have to file this affidavit?
Once filed, your homestead affidavit is valid for as long as you
own and occupy that property as your principal residence.
When I claim an exemption on my new residence, what happens to the
exemption on the residence I sold?
The exemption on your old home remains in effect until December 31
of the year in which your home is sold. If you move to your new
residence before your first home is sold, the exemption expires on
December 31 of the year you move in. You must rescind your exemption
within 90 days of the date you no longer either own or occupy the
property as your principal residence, whichever comes first. You may
rescind your exemption and the new owner may claim an exemption of the
same Principal Residence Exemption Update form which should be
provided to you at closing.
Do I have to file a “Property Transfer Affidavit” if I purchase
Yes. The law requires the purchaser to file the Property Transfer
Affidavit with the local assessing officer within 45 days of the
If my closing agent fails to file the transfer affidavit, am I
still responsible for the fine and Penalties?
Yes. Even though the law requires all closing agents to comply with
the disclosure requirements, there is no penalty for failing to do so.
The responsibility falls on the new owner to make sure the transfer
affidavit is filed. It is suggested that you personally file the
transfer affidavit with your local assessor and obtain a date-stamped
copy for your records.