Board Of Review
July and December Boards of Review meet for the purpose of correcting clerical errors on the Assessment Roll. Corrections are made under the authority of MCL 211.53b.
July and December Boards of Review are authorized to accept appeals when a homeowner's principal residence exemption is not on the tax roll in the year for which an exemption was claimed or in the immediately preceding 3 years. P.A. 74 of 1995 authorizes July and December Boards of Review to consider poverty exemption requests for the current year if no request was made at the March Board of Review.