Board of Review

About the Board of Review

Purpose

To examine and review the current property tax assessment roll, to hear assessment appeals, and to correct errors on the roll.  The Board of Review serves as an appeal board and can adjust individual assessments if necessary.

Powers

The Board of Review may raise or lower values on the assessment roll. They may also add omitted property to the roll, exempt Principal Residences, and exempt Poverty or Disabled Veteran applicants.

Obligations

Public Act 660 requires the State Tax Commission audit to ensure that Board of Review members are participating in training. Beginning in 2022, Board of Review members are required to complete Board of Review training at least once every two years to meet this audit requirement. This training will be offered by the State Tax Commission, or by outside organizations with State Tax Commission approval and use of State Tax Commission approved materials. Proof of completion and the required Form 5731 should be attached to the Board of Review’s Certification of the Assessment Roll and maintained with local unit records. 

Meetings

The Board of Review meets in March, July and December.  The March Board of Review (organizational meeting) is held on the Tuesday immediately following the first Monday in March to receive the assessment roll from the assessor.  The board begins hearing appeals on the second Monday in March. The July Board of Review meeting is only to correct clerical errors and mutual mistakes of fact, and is held on the Tuesday following the third Monday in July. The December Board of Review meeting, is only to correct clerical errors and mutual mistakes of fact, and is held on the Tuesday following the second Monday in December.

Meeting times and exact dates are posted on the bulletin board in the entry of City Hall. All meetings are held in City Hall.

For the March 2023 Board of Review meeting dates and times, please Click here.

Membership

Five registered electors of the City of Charlevoix (of these five, two are City Council members).

Appointment

City Council

Term

City Council members – one year terms, beginning January 1

Three members – three year terms, beginning January 1

Compensation

$50 per diem (including any required training)

Members

Appointees

  • Bob Timms, Chair
    Term expires: December 31, 2024
  • Brenda Bryan
    Term expires: December 31, 2026
  • Brownie Flanders
    Term expires: December 31, 2025

Council Members

  • Janet Kalbfell, Council Member
    Term expires: November 2024
  • Phil Parr, Council Member
    Term expires:  November 2024

Poverty Exemptions 

MCL 211.7u  requires local units to adopt guidelines that must include the specific income and asset levels of the applicant and the total household income and assets. For the 2023 Poverty Exemption Policy and Guidelines,  please Click here. 

To apply for a poverty exemption, here are all the required forms:

Form 5737 Application for MCL 211.7u Poverty Exemption, please Click here. 

Form 5739 Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty, please Click here. 

Form 4988 Poverty Exemption Affidavit (only required  if you did not file a federal or state income tax return), please Click here. 

Contact the Board of Review

For more information on making an appeal to the Board of Review, please contact City Assessor Joe Lavender. Records of the Board are kept by the City Clerk.