Annual Statutory Dates
March Board of Review
Tuesday following the first Monday in March and the second Monday in March. The Board of Review meets on additional days to hear appeals. These dates and times are shown on your "Assessment Change Notice" and are also published in the local newspaper. You may appeal by letter as long as the letter is received by the last date shown.
July Board of Review
Tuesday following the third Monday in July. These meetings are held for the correction of clerical errors and mutual mistakes of fact.
An owner of the property that is a "Homeowner's Principal Residence" on June 1 or November 1 of the current year may appeal to the July Board of Review in the year for which an exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll.
An owner of the property that is Qualified Agricultural Property on May 1 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. [ 211.7ee(6)].
PA 74 of 1995 authorizes July (and December) BOR to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to the current year only. [211.7u].
PA 161 of 2013 authorizes the July and December Board of Review to hear appeals for disabled veterans. Applies only to the current year.
An owner of the property may appeal the rescission of a Homeowner's Principal Residence Exemption to the July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year. [211.7cc(16)].
December Board of Review
Tuesday following second Monday in December. Same criteria as of July Board of Review
March Board of Review Petition
