Assessment Appeals Procedure
There are several appeal procedures available to property owners. Normal appeals follow the January Assessment Notices which have the dates and times for the Assessor's Review and Board of Review listed on the back of the notices. The February Assessor's Review is step one of the appeals process. The March Board of Review is step two and the final step is the Michigan Tax Tribunal in June. Uncapping of taxable value do to transfers, homestead exemptions and poverty/hardship relieve are also handled in the three steps outlined above.
Once the March Board of Review finishes its duties, appeals of the new assessments and tax roll will not be heard until the following February.
There are two additional meetings of the Board of Review in July and December for "corrections" of very specific items.
Each of these events and circumstances are described in more detail:
|February Assessor's Review||March Board of Review||Poverty and Hardship Relief|
|July and December Board of Review Meetings||Michigan Tax Tribunal||Property Transfers|
The February Assessor's Review is an informal review held in the Assessor's Office. Discussion at this meeting may clarify and explain how the assessed value, taxable value and homestead values were determined by the Assessor's Office.
A property owner may disagree with any or all of the values and how they were determined. The property owner should provide information to support a different value. Current listings, sales of similar properties or a recently completed appraisal are the most helpful information items. Other evidence, which may not be easily observed, may also be convincing in modifying the proposed new values. On-sight visits and inspections may be necessary.
After an appraiser reviews this information, the results will be mailed to the appellant. If the owner remains unsatisfied, the next step would be the March Board of Review.
July and December Board of Review Meetings
The July and the December Boards of Review are available on an appointment only basis. These meetings are held in order to consider only limited topics, including correction of clerical errors and "mutual mistakes of fact".
Clerical errors are specific to transpositions, calculation mistakes or similar errors and are strictly construed so as not to modify the assessment or tax rolls as established at the March Board of Review.
"Mutual mistakes of fact" may be an appraisal calculation for a completed basement or pool on a property where visual verification and other evidence clearly indicates that neither of these items existed as of December 31 in the preceding year. Another example may be fire damage occurring at the end of the year that is not reported to the Assessor's Office until after the completion of the March Board of Review.
The Wyoming March Board of Review is the second step in the appeal process regarding a new Assessment and usually occurs in the second full week of March. This is a Formal Hearing with a limited number of appointments and times available. Appointments and Letters/e-mails to the March Board, preserve and provide the owner further appeal rights to the Michigan Tax Tribunal. Letters and e-mails to the Board are accepted as appeals, but these must be to the Board by the Tuesday of their Review week. This allows the Board sufficient time to consider them.
An owner can authorize another person to represent them with a letter stating this fact, if it is signed in the current year and attached to the appeal. Evidence must be presented to the Board requesting a specific change and explaining the reasons for this change. After reviewing all information, a final decision is made regarding the new Assessment and these results are mailed to the owners after April 15th.
Michigan Tax Tribunal
The Michigan Tax Tribunal is a quasi-judicial agency with jurisdiction over assessment disputes relative to both property and non-property tax matters. To assist in resolving disputes, the Tax Tribunal conducts hearings and renders decisions based on evidence provided by all involved parties. For more information on the Michigan Tax Tribunal and the procedures for filing a claim with this agency, please visit the Michigan Tax Tribunal web site.
Public Act 206 of the State of Michigan provides an exemption from taxation for homesteads of individuals in poverty. The Board of Review grants the exemption if the applicant meets specific criteria. The Board of Review follows the policy guidelines adopted by the City Council of the City of Wyoming in making a determination. This criteria includes asset and income thresholds in addition to medical or extraordinary hardship situations.
Approximately 3,000 sales of property occur per year. All transfers of property are reviewed and ownership records are updated. Conveyances using Warranty Deeds, Land Contracts, Quit Claims, etc., as well as the Property Transfer Affidavits indicate ownership change and are recorded on the parcel cards and assessment roll.
All properties sold in a year must be reviewed and will have their Taxable Values "uncapped". This requires us to reappraise these properties and adjust the Assessed and Taxable Values at the time of sale for the next Assessment. This sets a new Taxable Value base, which is then multiplied by either the Consumer Price index or 5%, whichever is less, for subsequent year calculations of Taxable Values. This is a direct result of "Proposal A" and holds increases in taxes down to a "capped value" times the CPI or 5%, whichever is less. Of course, new construction, fire damage, other changes in physical circumstances, etc. and/or millage changes will also modify taxes. Since 1994 all transfers of ownership must file a Property Transfer Affidavit form with our office. The transaction purchase price must be disclosed at that time. Failure to file this form can result in a financial penalty.