ITEMS NEEDED FOR AN APPEAL TO THE BOARD OF REVIEW appeals may be submitted in person or via postal mail (post marks are not considered)—please note that e-mails or faxes cannot be accepted. Including the items below in a written or inperson appeal to the Board of Review will assist the Board in making its determination. The better the information you provide to the Board of Review, the better the Board will be prepared to make a fair determination of value. Those persons wishing to appeal inperson may schedule an appointment by contacting Oakland County Equalization Department before the date listed on your assessment notice at 248-975-9611. A copy of your Assessment Change Notice. Valid sales data from at least 3 similar properties. All sales data must be from “closed” sales. Pending sales, or offers, cannot be considered by the Board. If you have designated an agent or representative to file your appeal, they must have a letter with an owner’s original signature authorizing them to do so. Sample Market Analysis Spreadsheet (Available online or at the Treasurer’s Office) The Treasurer’s Office can assist you in how to gather sales data, though you or a designated agent or representative must present the appeal to the Board. Written appeals must be received by the deadline listed inside this pamphlet. Written How to Appeal Your Property Assessment City of Birmingham Treasurer’s Office 151 Martin P.O. Box 3001 Birmingham, Michigan Treasury Phone: 248.530-1890 www.ci.birmingham.mi.us Appealing Your Assessment Any property owner within the City may file an appeal regarding the assessment of their property. You may submit your appeal either in writing or appear in person before the Board of Review. You may either represent yourself during the appeal process, or designate an agent or representative to appeal on your behalf. An agent or representative must submit a letter with the owner’s original signature authorizing them to represent you during the appeal process. The first step in the appeals process is the Board of Review, which takes place each March. The Board consists of 2 threeperson panels made up of property owners. Meeting dates and times are posted on the City of Birmingham’s website (www.ci.birmingham.mi.us), the City calendar, in local newspapers, and on each assessment change notice. Special meetings of the Board of Review may take place in July and December for poverty appeals, Principal Residence Exemptions, mutual mistakes of fact as described by state law. Any person wishing to appeal the decision of the Board of Review may appeal to the st Michigan Tax Tribunal by July 31 of the appeal year. Information may be viewed at www.michigan.gov/taxtribunal. TYPES OF APPEALS THE BOARD OF REVIEW CAN ACT UPON • Classification: Whether the property in question is agricultural, commercial, developmental, industrial, residential, timber cutover, or personal. • Status: Whether the property is exempt, such as a church. • Equity: Whether the property has been assessed at the same ratio - 50% of true cash (market) value - as other properties within the jurisdiction. • Poverty: Property owners may request tax assistance from the Board of Review. The guidelines for these types of appeals are issued by the State Tax Commission each year. Please contact the Treasurer’s Office for further assistance with this type of appeal. • Valuation: By far, this is the most common type of appeal. Property owners may appeal whether the assessment exceeds 50% of the true cash (market) value. It is important to note that, per State of Michigan law, neither the Assessor nor the Board of Review can change a property’s assessment based solely on its sales price. An effective appeal to the Board of Review will answer the questions, “What do you think your property is worth?” and “Upon what information are you basing that opinion?” KEY DATES February 24, 2014 Assessment NoWLces should be received by this date. March 1 201 Last day to schedule an appointment with the Board of Review. March 1, 201at 4:30 P.M. Deadline to file a written appeal with the Board of Review. March & 12 Board of Review hearings. July 31, 201 Last day to file a residential appeal with the Michigan Tax Tribunal (MTT). Only assessments reviewed by the Board of Review may be appealed to the MTT.
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