Document 184234

appeals may be submitted in person or via
postal mail (post marks are not
considered)—please note that e-mails or
faxes cannot be accepted.
Including the items below in a written or inperson appeal to the Board of Review will
assist the Board in making its
determination. The better the information
you provide to the Board of Review, the
better the Board will be prepared to make
a fair determination of value.
Those persons wishing to appeal inperson may schedule an appointment by
contacting Oakland County Equalization
Department before the date listed on your
assessment notice at 248-975-9611.
A copy of your Assessment
Change Notice.
Valid sales data from at least 3
similar properties. All sales data
must be from “closed” sales.
Pending sales, or offers, cannot
be considered by the Board.
If you have designated an agent or
representative to file your appeal,
they must have a letter with an
owner’s original signature
authorizing them to do so.
Sample Market Analysis Spreadsheet
(Available online or at the Treasurer’s Office)
The Treasurer’s Office can assist you in
how to gather sales data, though you or a
designated agent or representative must
present the appeal to the Board. Written
appeals must be received by the deadline
listed inside this pamphlet.
How to Appeal
City of Birmingham
Treasurer’s Office
151 Martin
P.O. Box 3001
Birmingham, Michigan
Treasury Phone: 248.530-1890
Appealing Your
Any property owner within the City may file
an appeal regarding the assessment of
their property.
You may submit your
appeal either in writing or appear in person
before the Board of Review. You may
either represent yourself during the appeal
process, or designate an agent or
representative to appeal on your behalf.
An agent or representative must submit a
letter with the owner’s original signature
authorizing them to represent you during
the appeal process.
The first step in the appeals process is the
Board of Review, which takes place each
March. The Board consists of 2 threeperson panels made up of property
owners. Meeting dates and times are
posted on the City of Birmingham’s
website (, the
City calendar, in local newspapers, and on
each assessment change notice.
Special meetings of the Board of Review
may take place in July and December for
poverty appeals, Principal Residence
Exemptions, mutual mistakes of fact as
described by state law.
Any person wishing to appeal the decision
of the Board of Review may appeal to the
Michigan Tax Tribunal by July 31 of the
appeal year. Information may be viewed at
• Classification: Whether the property in
question is agricultural, commercial,
developmental, industrial, residential,
timber cutover, or personal.
• Status: Whether the property is exempt,
such as a church.
• Equity: Whether the property has been
assessed at the same ratio - 50% of true
cash (market) value - as other properties
within the jurisdiction.
• Poverty: Property owners may request
tax assistance from the Board of Review.
The guidelines for these types of appeals
are issued by the State Tax Commission
each year. Please contact the Treasurer’s
Office for further assistance with this type
of appeal.
• Valuation: By far, this is the most
common type of appeal. Property owners
may appeal whether the assessment
exceeds 50% of the true cash (market)
It is important to note that, per State of
Michigan law, neither the Assessor nor the
Board of Review can change a property’s
assessment based solely on its sales
price. An effective appeal to the Board of
Review will answer the questions, “What
do you think your property is worth?” and
“Upon what information are you basing
that opinion?”
February 24, 2014
Assessment NoWLces should be
received by this date.
March 1 201
Last day to schedule an appointment with
the Board of Review.
March 1, 201at 4:30 P.M.
Deadline to file a written appeal with the
Board of Review.
March & 12
Board of Review hearings.
July 31, 201
Last day to file a residential appeal with
the Michigan Tax Tribunal (MTT). Only
assessments reviewed by the Board of
Review may be appealed to the MTT.