Zoning Board of Appeals

Meetings are set per application submission.

The 2026 March Board of Review in Michigan will review property assessment appeals, taxable values, poverty exemptions, and classification changes for the 2026 tax year, with sessions usually starting in early March, according to typical state regulations. Property owners must appeal to this local board before filing with the Michigan Tax Tribunal. Key details for the 2026 March Board of Review: 


• Purpose: To protest property tax assessments and taxable values, as well as request poverty exemptions or correct agricultural exemptions.
• Timing: Meets in March 2026. Local units of government set specific dates, often starting shortly after the first Monday in March.
• Appeals: An appearance at this board is mandatory to preserve the right to appeal to the Michigan Tax Tribunal
• Limits: Annual increases in a property’s taxable value are limited to the lesser of 5% or the rate of inflation for continuous owners,

For exact dates and meeting times, residents must contact their local township or city assessor’s office, as these are determined locally.

The 2026 Michigan July Board of Review is scheduled in July. This session allows for corrections of qualified errors, such as clerical errors or mutual mistakes of fact, and handles poverty exemptions, but it cannot re-evaluate assessments already denied by the March Board. Key details for the July 2026 Board of Review:

• Purpose: The July Board reviews, corrects, and acts on appeals related to clerical errors, mutual mistakes of fact, and poverty exemptions.
• Timing: The official date is July 21, 2026, which is the Tuesday following the third Monday in July.
• Scope: It cannot hear valuation protests that were previously denied in the March Board of Review.
• Appeals: Decisions made by the March Board can be appealed to the Michigan Tax Tribunal by July 31 of the current year, which may be relevant for issues brought forward to the July board.

The 2026 December Board of Review in Michigan is scheduled in December typically meeting to correct “qualified errors” and hear appeals for poverty exemptions. Local units may adopt an alternative date during the week of the second Monday in December. Key Details for 2026 December Board of Review:

• Purpose: The board handles clerical errors, mutual mistakes of fact, and, if not previously denied by the March/July board, poverty exemptions for the current year.
• Disabled Veterans Exemption: As of late 2023, assessors can approve timely filed Disabled Veteran Exemptions, eliminating the requirement to submit these to the December Board of Review.
• Principal Residence Exemption (PRE): The July and December Boards of Review have no authority to grant or deny PRE claims.
• Authority Limits: Actions are restricted to specific, statutory “qualified errors” under MCL 211.53b.