THE PROCESS
How the Michigan Board of Review Works
01
Check Your Assessment Notice
02
File Your Protest
03
Present Your Evidence
04
Receive the Decision
TWO SESSIONS, DIFFERENT PURPOSES
March vs. July Board of Review
Michigan municipalities hold two Board of Review sessions each year, but they serve very different purposes. Understanding the distinction is essential for protecting your appeal rights.
The March Board of Review is the primary session where property owners can protest their assessed value and taxable value. This is your main opportunity to argue that the assessor's valuation is too high based on market data. If you miss this window, you cannot appeal to the Michigan Tax Tribunal for that tax year.
The July Board of Review is far more limited. It only addresses specific issues: hardship exemptions, clerical errors, mutual mistakes of fact, and qualified agricultural property exemptions. You cannot use the July session to challenge your property's assessed or taxable value.
For commercial property owners seeking a lower assessment, March is the session that matters — especially in high-volume counties like Wayne County and Oakland County. Plan ahead, gather your evidence early, and file before the deadline.
BUILDING YOUR CASE
Evidence That Wins at the Board of Review
Recent comparable sales of similar commercial properties in your area
Income and expense statements showing actual net operating income
Cap rate analysis demonstrating market-supported property value
Cost approach data for specialized or owner-occupied properties
Photos and documentation of deferred maintenance or condition issues
Lease agreements reflecting current rental rates vs. assessor assumptions
THE STAKES
Protesting at Board of Review vs. Doing Nothing
Failing to appear at the March Board of Review doesn't just mean you accept this year's assessment. It means you waive your right to appeal to the Michigan Tax Tribunal entirely.
When You Protest at Board of Review
Your assessment gets an independent review by three board members
You preserve your right to appeal to the Michigan Tax Tribunal
You may receive an immediate reduction at the local level
You establish a record that strengthens any future Tribunal petition
Potential for multi-year savings if the reduction carries forward
When You Skip the Board of Review
You lose your right to appeal to the Michigan Tax Tribunal for that year
You pay taxes based on a potentially inflated assessment
Overpayment compounds as future years build on the same base
The assessor has no reason to revisit your value
Each municipality sets its own Board of Review schedule, but protest deadlines typically fall in early-to-mid March. Your assessment notice (mailed in February) will include the specific dates and deadlines for your municipality. Written protests using Form 618 must be received by the deadline — don't wait until the last day. Check all property tax deadlines for Michigan, Ohio, and Indiana, and review the Michigan 2026 property tax deadlines for current cycle dates.
No. Michigan law allows property owners to submit a written protest using Form 618 (Petition to Board of Review) instead of appearing in person. However, appearing in person — or having a representative appear — gives you the opportunity to present your case directly and respond to questions from board members. For commercial properties with significant tax at stake, in-person representation is strongly recommended. Request a Free Property Tax Review to see if professional representation makes sense for your property.
Missing the March Board of Review is serious. In Michigan, you must first protest at the Board of Review before you can file a petition with the Michigan Tax Tribunal. If you skip the BOR, you lose your right to appeal your assessed or taxable value for that entire tax year. The July Board of Review cannot be used to challenge your assessment — it only handles hardship exemptions, clerical errors, and mutual mistakes of fact. Learn more about the full property tax appeal process, and see our analysis of 2026 Michigan assessment increases driving this year's March BOR filings.
Each municipality's Board of Review consists of three members appointed by the local governing body — the city council or township board — and members are typically residents or property owners within the jurisdiction. Michigan law requires every Board member to complete training through the State Tax Commission before sitting on protests, which ensures a baseline understanding of mass appraisal, equalization, and Proposal A. In practice, Boards tend to give weight to well-organized, data-driven presentations and to push back on vague complaints about "taxes being too high." That's why commercial owners who bring rent rolls, comparable sales, and condition documentation to the hearing tend to see better outcomes. If the Board does not deliver an adequate reduction, you can carry the case forward to the Michigan Tax Tribunal.
No. The Board of Review is a local, municipal-level body that meets in March and July. The Michigan Tax Tribunal is a state-level administrative court where property owners can appeal if the Board of Review does not adequately reduce their assessment. Filing at the Board of Review is a prerequisite to petitioning the Tax Tribunal. Properties recently affected by tax uncapping should pay especially close attention to both steps.
For commercial properties, the strongest evidence includes recent comparable sales, income and expense statements, cap rate analysis, and documentation of property condition. If your property generates rental income, showing actual lease rates and occupancy data can demonstrate that the assessor's value is inflated. Presenting organized, professional-quality evidence significantly improves your chances of a reduction. Read more about preparing property tax appeal evidence.
For commercial and industrial classifications, Michigan law allows owners to skip the local Board of Review and file directly with the Michigan Tax Tribunal by May 31, which is the route most commercial owners ultimately take. Residential owners, by contrast, must protest at the Board of Review first before they can advance to the Tribunal. Even for commercial owners who can skip it, attending the March Board of Review can still be worthwhile — it creates an early documentary record, exposes how the assessor is defending the value, and occasionally produces an informal reduction without a formal Tribunal filing. The decision depends on the size of the case, the assessor's posture, and how much evidence is ready to go. Read our Michigan appeals overview for the full decision framework.
The Board of Review hears protests over the assessed value (SEV) that the local assessor set for the current year, while post-sale uncapping disputes concern whether a transfer of ownership should have reset the taxable value in the first place. The two issues are separate but often overlap — a recent buyer may protest both the SEV (too high) and the uncapping determination (improperly triggered) in the same cycle. The Board of Review has authority over both kinds of disputes, and in many cases is the fastest forum for resolving a clerical uncapping error. For substantive valuation disputes, though, the Michigan Tax Tribunal is almost always the better venue for commercial owners. Properties subject to Michigan special acts exemptions (like PA 198 or PA 210) raise their own set of issues that can overlap with BOR disputes. Our team handles both kinds of issues together when the facts warrant it.
