Board of Review
From the City of Hamtramck Charter, Sec. 13-05 and 13-06:
Sec. 13-05 Board of Review
The board of review shall be appointed by the mayor, subject to approval by a majority vote of council- and mayor-elect, and shall be comprised of three persons who are residents in the city, and have the qualifications required by this charter for officers of the city. The term of office shall be for two years. The members of the board, during their term of office, shall not be city officers, employees, nominees, or candidates for elective city office. The assessor shall be secretary of the board and shall attend its meetings prepared to present the position of his office without the right to vote upon any decision of the board.
Sec. 13-06 Duties and Functions of Board of Review
For the purpose of reviewing and correcting assessments, the board of review shall have the same powers and perform like duties in all aspects as are by statute conferred upon and required of boards of review, except as otherwise provided in this charter. It shall hear the complaints of all persons considering themselves aggrieved by assessments; and if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the board shall correct the roll in such manner as it deems just. In all cases, the roll shall be reviewed according to the facts existing on the tax day, and no change in the status of any property after said day shall be considered by the board in making its decisions. Except as otherwise provided by statute, no person other than the board of review shall make or authorize any change upon or additions or corrections to the assessment roll.
Elmedina Gozic (Chair)
Board of Review Minutes
- March Board of Review (2020)
- July Board of Review (2020)
- December Board of Review (2020)
- March Board of Review (2021)
- July Board of Review (2021)
- December Board of Review (2021)
Board of Review – The organizational meeting of the Board of Review meets on Tuesday, March 8, 2022 at 9 am. There are no appeals heard on this date. The purpose of the organizational meeting is to receive and review the assessment roll as presented by the assessor; make changes to the roll as deemed appropriate; and review hearing schedules for the upcoming Board of Review.
The March Board of Review meets each year to hold scheduled appeal hearings following the required organizational meeting. The appeal hearings are held in Hamtramck City Hall. The Board shall meet for a minimum of 12 hours during that first week and at least 3 hours of the required sessions must be after 6 P.M. as prescribed by law. Two of the three board committee members shall constitute a quorum for the transaction of the business of the committee. Any member of the Board may examine under oath the person making an application, or any person touching the matter before the Board. The March Board of Review has the authority to review the following types of appeals: current year assessed value; current year poverty exemptions under MCL 211.7u; current year Assessor denial of the continuation of a Qualified Agricultural Property Exemption; and the current year assessment classification. The Board shall review the roll according to facts existing on Tax Day in the preceding year on December 31.
MCL 211.30 states that a non-resident taxpayer may file a protest in writing and is not required to make a personal appearance. Hamtramck further strengthened that by passing a resolution, which also permits resident taxpayers to file a protest to the Board of Review in writing without personal appearance.
For residential properties, an appeal must be made to the local Board of Review in order to preserve the right to a further appeal to the Michigan Tax Tribunal. A further appeal of the Board of Review actions (except for property classification) may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909, in writing by July 31st of the current year. A Board of Review action involving a classification appeal may be appealed to the State Tax Commission if made by June 30th of the current year. Appeals relating to the valuation of property classified as commercial, industrial, or developmental real property DO NOT require a protest to the March Board of Review. Such appeals must be filed with the Michigan Tax Tribunal by May 31 of the tax year involved. Appeals contesting the levying of a special assessment must be filed within 35 days of the date of hearing held to confirm the special assessment roll.
Every person who makes a request, protest or application to the board of review for the correction of the assessed value or the tentative taxable value of the person’s property shall be notified in writing of the board of reviews action, not later than the first Monday in June.
The Board of Review meets by appointment, although walk-ins are not turned away. Walk-ins may have to wait a longer time until a time slot is available. To schedule an appointment call 313-800-5233 Extension 820.