Board of Review

About the Board of Review

Purpose

To examine and review the current property tax assessment roll, to hear assessment appeals, and to correct errors on the roll.  The Board of Review serves as an appeal board and can adjust individual assessments if necessary.

Powers

The Board of Review may raise or lower values on the assessment roll. They may also add omitted property to the roll, exempt Principal Residences, and exempt Poverty or Disabled Veteran applicants.

Obligations

General knowledge of the assessing district is helpful.  A training session for new members familiarizes them with appraisal, audit, and assessment administration procedures. Members should have knowledge of residential, commercial, industrial and personal property values.

Meetings

The Board of Review meets in March, July and December.  The March Board of Review (organizational meeting) is held on the Tuesday immediately following the first Monday in March to receive the assessment roll from the assessor.  The board begins hearing appeals on the second Monday in March. The July Board of Review meeting is only to correct clerical errors and mutual mistakes of fact, and is held on the Tuesday following the third Monday in July. The December Board of Review meeting, is only to correct clerical errors and mutual mistakes of fact, and is held on the Tuesday following the second Monday in December.

Meeting times and exact dates are posted on the bulletin board in the entry of City Hall. All meetings are held in City Hall.

Membership

Five registered electors of the City of Charlevoix (of these five, two are City Council members).

Appointment

City Council

Term

City Council members – one year terms, beginning January 1

Three members – three year terms, beginning January 1

Compensation

$50 per diem (including any required training