The December Board of Review meets on the Tuesday following the
second Monday in December. The meeting is held at Taylor City Hall,
allowing the assessing officer to correct a clerical error or mutual
mistake of fact, convenes this special meeting of the board. No
valuation appeals are heard at this meeting.
Principal Residence Exemption
An owner of a property that is "principal residence exemption" or is
"qualified agricultural" property on May 1 may appeal to the December
Board of Review for the current year and the immediately preceding 3
years if the exemption was not on the tax roll.
PA 74 of 1995
PA 74 of 1995 authorizes the December Board of Review to hear appeals
for poverty exemptions, but not for poverty exemptions denied by the
March Board of Review. This applies to current year only.
When Can You Appeal
An owner of a property may appeal the rescission of a principal
residence exemption to the December Board of Review in either the year
for which the exemption is rescinded or in the immediately succeeding
All meetings are open to the public, pursuant to Act No. 266 of the Public Acts of 1976.
A resident taxpayer must appear in person or be represented by an authorized representative.
Attorneys, accountants, agents or representatives may appear on
behalf of a property owner, however, a written authorization from the
owner is required. A non-resident taxpayer may file a protest in
writing and shall not be required to make a personal appearance. All
written protests must be received by the board of review prior to the
close of the board.