Review Your February Notice of Assessment Carefully

In February, Michigan homeowners receive a Notice of Assessment, Taxable Valuation, and Property Classification from their local assessing authority.

This notice outlines:

• Your property’s assessed value
• Your taxable value
• Your classification (residential, commercial, etc.)

It’s critical to review this notice for accuracy, including:

• Square footage
• Bedroom and bathroom count
• Condition of the home
• Any features or improvements listed incorrectly

Errors on this notice can directly impact what you pay in property taxes.

Why the March Board of Review Matters in Michigan

In Michigan, the March Board of Review is the required first step for homeowners who want to protest their property tax assessment.

If you do not protest your assessment during the March Board of Review, you generally forfeit your right to appeal later to the Michigan Tax Tribunal.

In other words: no March protest, no further appeal in most cases.

What You Can Protest at the March Board of Review

During the March Board of Review, any Michigan property owner may contest:

• Their assessed value
• Their taxable value
• Their property classification
• Errors on the property record (square footage, condition, features, etc.)

The goal is to show that the property’s true cash value (market value) is lower than what the assessor has determined.

How to File a Property Tax Protest in Michigan

To formally protest, homeowners must complete Form L-4035 (Petition to the Board of Review) and submit it to their local assessing office.

• Form L-4035 (PDF)

Most municipalities require this form to be submitted before the Board of Review’s final March meeting, so deadlines matter.

How You Can Appear Before the Board of Review

Michigan municipalities typically allow one of the following methods:

• In-person appearance (often by appointment), or
• Written protest by letter (commonly allowed for non-residents and, in some cases, residents)

Your local assessor can confirm which options are permitted in your community.

What Evidence Strengthens a Property Tax Appeal

Evidence is the most important part of a successful appeal. Strong documentation may include:

• Recent comparable home sales
• A professional appraisal
• Photos showing deferred maintenance or condition issues
• Any documentation that supports a lower market value

The burden is on the homeowner to show that the assessed value exceeds market value.

What Happens If the Board of Review Denies Your Protest

If your protest is denied, only homeowners who protested in March may proceed with a further appeal to the Michigan Tax Tribunal.

The Tribunal appeal process involves:

• Filing additional forms
• Providing supporting documentation
• Meeting strict filing deadlines

More information is available directly from the state:

• Michigan Tax Tribunal overview

Helpful Michigan Property Tax Resources

These state resources provide official guidance and forms:

• Michigan property tax appeals overview

• Form L-4035 (Board of Review Petition)

• Michigan Tax Tribunal information

• Find your local assessor’s office

(You can search “your city or township assessor” to contact them directly.)

FAQ: Michigan Property Tax Appeals (March Board of Review)

Do I have to protest in March to appeal my property taxes in Michigan?

Yes. Michigan law generally requires homeowners to protest at the March Board of Review before appealing to the Michigan Tax Tribunal. Skipping March usually eliminates further appeal rights.

What is Form L-4035 used for?

Form L-4035 is the official Petition to the Board of Review. It is required to formally contest your assessment, taxable value, or classification during the March Board of Review.

Can my taxable value be appealed?

Yes. Homeowners may appeal both assessed value and taxable value, particularly if taxable value increased incorrectly or due to errors.

Does buying a home increase my property taxes?

Often, yes. When a property is sold, the taxable value typically uncaps and resets closer to market value the following year. This is one of the most common reasons homeowners appeal.

Can I appeal without an attorney?

Yes. Michigan homeowners are not required to use an attorney or agent for Board of Review or small-claims Tribunal appeals.

What happens if I win my appeal?

If successful, your assessed and/or taxable value may be reduced, potentially lowering future property tax bills.

Need Help Reviewing Your Assessment?

If you’re unsure whether an appeal makes sense, I’m happy to help Michigan homeowners:

• Review recent comparable sales
• Evaluate whether your assessment aligns with market value
• Explain how assessors and review boards typically evaluate appeals

Even if you don’t appeal this year, understanding your assessment now can help you avoid costly surprises later.

If you don't want to utilize my help, you can ALWAYS go to Zillow, Realtor.com, Trulia and find recently sold homes near yours and simply create a spreadsheet or document with price, address, bedrooms, bathrooms, square footage and a comment section that creates in-depth detail to why there's justification for a lower tax amount on your home.