1. Review the property record card.
2. Contact your Assessor. Discuss with the assessor about the property's valuation.
3. Make an appointment for the March Board of Review.
4. If you are not satisfied of the March Board of Reviews decision, your March Board appeal reserves you the right to appeal to the Michigan Tax Tribunal. Commercial, Industrial, and Personal classes may not be required to attend the March Board of Review.

Section 211.7u(1) of the Michigan General Property Tax Act defines the poverty or Hardship Exemption as a method to provide relief for those who, in the judgment of the Board of Review, are unable to fully contribute to the annual property tax burden of their principal residence due to their financial status.

The hardship waiver must be filed and approved by your local Board of Review on a yearly basis. Contact your local assessing office for an application.

The Board of Review reviews the assessment roll received from the Assessor to check to see it is complete, accurate, uniform and valid. They conduct public hearings in March to hear appeals from property owners.

Each year, prior to the March meetings of the local board of review, assessment change notices are mailed. These informational notices include State Equalized Value, Taxable Value, the percent of exemption as a Principal Residence or Qualified Agricultural Property, and whether or not an Ownership Transfer has occurred. If you believe the Assessed Value is more than half the value of your property, you may appeal the Assessed and/or Taxable Values at the March Board of Review. You can obtain information about the specific meeting dates and schedule an appearance with the Board of Review by contacting your local assessing office. The Board has no control over millage rates or property taxes. Other reasons to appeal to the Board of Review would include:

• Classification: Indicates the use of your property. There are six classifications, Agricultural, Commercial, Developmental, Industrial, Residential and Timber Cutover.
• Status: Certain properties are tax-exempt.
• Equity: All properties within the jurisdiction are to be assessed at the same ratio; 50% of True Cash Value.
• Hardship: Poverty stricken property owners can request tax relief from the Board of Review through a hardship. Household financial documentation will be necessary.

No. As of the year 2007 Commercial and Industrial Real properties no longer have to petition to the March Board of Review. These appeals can be made directly to the Michigan Tax Tribunal on or before May 31st.

No. Personal Property can be appealed directly to the Michigan Tax Tribunal provided a Personal Property Statement has been filed before the commencement of the March Board of Review. If the statement has not been filed an appearance at the March Board is required. Michigan law indicates that Personal Property Statements are due February 20th. The appeals to the Michigan Tax Tribunal must be made by May 31st.

Any individual may file an appeal regarding the assessment of any property within the board’s jurisdiction. By law, non-resident property owners can appeal by letter. Some local Cities/Villages/Townships will allow letter appeals by residents as well. Most commonly the property owners appeal in person. You will need to schedule an appointment if you or your agent is to appeal in person. The Board of Review meetings are open to the public in compliance with the Open Meetings Act.

The taxpayer must provide evidence showing the assessment placed upon the property is incorrect. The Board of Review needs good reason to alter an assessment. It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What are you basing your opinion on?”

All assessments are to be based on the sales of similar properties. You may hire a professional appraiser, or you can look at sales in your neighborhood and compare them to your home. Per state law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property assessment based solely on its sale price. Mortgage appraisals also may not show True Cash Value.

Every person who protests before the Board shall be notified in writing no later than the first Monday in June of the board's action on the protest. The decision of the Boards is binding for the current assessment year only. This notice must include information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for appealing, and the tribunal's address.

The tax tribunal is a quasi-judicial administrative agency located in the Michigan Department of Labor and Economic Growth. The Tribunal has jurisdiction over assessment disputes relative to both property and non-property matters. To resolve a dispute, the Tribunal conducts hearings and renders written decisions based on the evidence properly submitted by all parties. The tax tribunal is divided into two sections: Entire Tribunal and Small Claims Division.

The Entire Tribunal utilizes a formal hearing process to resolve the more complicated appeals filed with the Tribunal. There is formal record maintained of all Entire Tribunal hearings and the parties are typically represented by attorneys. The majority of these hearings are conducted over a five day period. The hearings are all held in the Tribunal’s Lansing office where the presiding judge is either a Tribunal member or an administrative law judge.

Small claim hearings utilize an informal process where the parties typically represent themselves, and the hearings last 30 minutes in length. The hearings are held in the County in which the property is located where the presiding judge is a hearing referee, a Tribunal member, or an administrative judge.

It is required to have protested to the Board of Review to protect your rights for future appeal to the Michigan Tax Tribunal for properties classified as Agricultural and Residential. Appeals must be files to the Tribunal by July 31st of the tax year involved.

Appeals for commercial, industrial, developmental, or utility real property may be appealed to the March Board of Review or directly to the Michigan Tax Tribunal prior to May 31st of the tax year involved. Commercial, Industrial, or utility personal property has the same requirements provided the taxpayer filed a personal property statement with the local unit of government prior to the commencement of the March Board of Review.

Visit the State of Michigan Tax Tribunal Small Claims page for instructions.

There is no fee for the filing of a small claims division property tax appeal if the subject property has a principal residence exemption of at least 50% for the tax year or tax years at issue. Otherwise, the Tribunal’s fees for filing a petition vary depending on the amount of value in dispute. See the Michigan Tax Tribunal website for the specific amounts.

Visit the State of Michigan Tax Tribunal Small Claims page for additional information.

The State Tax Commission is comprised of 3 members appointed by the governor with the advice and consent of the Senate. The State Tax Commission has general supervision of the administration of the property tax laws in Michigan and shall render such assistance and give such advice to assessors, as they deem necessary. The State Tax Commission is also responsible for assessing certain State assessed properties, such as telephone companies and railroads.

The State Tax Commission only has jurisdiction to change property tax assessments related to an incorrect report on a real property or business personal property statement filed by a taxpayer or to add omitted real property or business personal property to the assessment roll.

The Commission does not have jurisdiction to hear a taxpayer request to remove personal property from the roll when the taxpayer did not file or did not timely file a personal property statement.

The Commission does have jurisdiction to remove real property from the roll.

The Commission does not have jurisdiction to add or remove property for a period before the last change of ownership of the property.

There are two forms that can be completed L-4155 (initiated by the taxpayer), L-4154 (initiated by the assessor).

The L-4155 (Omitted/ Incorrectly Reported Property Form)

For personal property a timely filed personal property statement is required for an appeal to be considered by the State Tax Commission. If a timely statement has been filed and it was discovered there is omitted or incorrectly reported property complete the L-4155 form; file an amended personal property statement; provide documentation to support your claim; and forward all paperwork to the assessor’s attention. The assessor will review the information, concur or not concur with the request, then forward the paperwork on to the State Tax Commission.

For Real property it must be discovered by the taxpayer that there is omitted or incorrectly reported property. The L-4155 form needs to be completed; provide documentation to support your claim; and forward all paperwork to the assessor’s attention. The assessor will review the information, concur or not concur with the request, then forward the paperwork on to the State Tax Commission.

The L-4154 (Omitted/Incorrectly Reported Property Form)

The assessor/auditor has discovered that there is omitted/incorrectly reported property. The L-4154 form will be completed by the assessor and a copy will be sent to the taxpayer to concur or not concur. When received back from the taxpayer; the L-4154 form and documentation supporting the change will be forwarded to the State Tax Commission.

Once the State Tax Commission receives the L-4154 or L-4155, they will review the information and schedule it for an appearance before the commission. The State Tax Commission meets monthly. The taxpayer will be notified by mail when they will come before the commission.

The L-4154 and L-4155 forms can be found on the State Tax Commission website.

The taxpayer should send the forms to their local assessor first and the assessor will forward to the State Tax Commission.

The Commission only has jurisdiction to correct assessments when property has been omitted from assessment or when there has been an incorrect taxpayer report. Disagreements relating to the True Cash value of assessable property fall within jurisdiction of the Michigan Tax Tribunal. If you wish to proceed further you can appeal to the Michigan Tax Tribunal.

Michigan Department of Treasury
P.O. Box 30471
Lansing, MI 48909-7971
517-373-0500

Personal Property is identified as the tangible assets of a business, inclusive of all related trade fixtures, though not real estate.

Personal Property consists of office furniture, office equipment, testing, diagnostic and electronic equipment, machinery and equipment, coin operated equipment, rental DVDs, games and video tapes, computers and computer related equipment, as well as, all related trade fixtures of a business.

Tax Day is December 31st. The current tax year is based on December 31st of the prior year.

Personal Property Statements are to be filed on or before February 20th of each year (a statutory deadline) with the City, Village or Township where a business is located. Statements are to be delivered to the assessor by February 20th of each tax year. Postmarked is acceptable.

Personal Property Statements that are filed after the February 20th deadline are considered late. By law the assessor is required to estimate an assessed value.

No. The statutory deadline for Personal Property filings is February 20th. Therefore, extensions are not granted.

All costs are to be reported as the original costs in the year of purchase, inclusive of sales tax, freight and installation costs.

Do not report used costs within Page 2 of the Personal Property Statement. If the asset was purchased used, you must report the original cost of the asset in the year it was purchased new. It may require contacting the seller to determine original cost. If you’re unable to ascertain the original cost of an asset, list the asset on a separate attachment including the year of purchase, a description and the amount you paid for it, inclusive of sales tax, freight and installation costs.

Assets that are expensed or fully depreciated are assessable as Personal Property. Based on your expense records, report all assets that were acquired for your business. If your assets are fully depreciated, you are still required to report them until they have been physically disposed of, scrapped, sold, etc. The costs must include sales tax, freight and installation.

Yes. Personal Property is a tax on the tangible assets of a business, inclusive of all related trade fixtures. The real estate (building/structure) will be taxed separately as Real Property.

Yes. Regardless of where the business operates, the tangible assets of the business are subject to Personal Property Tax.

Yes. The leased equipment would be reported on Page 3 of the Personal Property Statement. The description of the leased asset, the name of the leasing company, its original cost and year of purchase must be included in the statement.

To determine if it is your responsibility or that of the leasing company to file and pay the Personal Property tax pay careful attention to the details of your lease agreement.

When you receive your Notice of Assessment; the scheduled dates and times of your local March Board of Review are noted. You may either schedule an appointment with your local Board of Review or you may appeal directly to the Michigan Tax Tribunal.

An appeal directly to the Michigan Tax Tribunal requires that your Personal Property Statement has been filed by the February 20th statutory deadline. If you did not file your Personal Property statement, you must first appeal to the March Board of Review. Further, if your appeal is to the Michigan Tax Tribunal you must meet their filing deadline of May 31st.

You may appeal to the Michigan Tax Tribunal, as indicated in your notification of the decision of the March Board of Review.

When you receive your Personal Property Tax bill, it will have an itemized listing of how the collection is distributed. It is distributed to the related taxing authorities inclusive of, but not limited to, the City, Village or Township, the Local and Intermediate School Districts, Community College and Oakland County.

You must notify your local assessor when your business moves in or out of the jurisdiction. If you purchased or will be acquiring an existing business make sure the seller has paid the Personal Property taxes. The tax bills may be in the name of the old business, but the lien remains on the Personal Property until it is paid.

Contact your local assessor and inform him/her of your move. Personal Property taxes are not prorated. You will have a tax liability to the jurisdiction for the current tax year. The current tax year is based on December 31st of the previous year, i.e. On December 31, 2019 (Tax Day), your business was located in the City of Pontiac, however,  in June, 2020 (the current tax year) you moved your business to the City of Farmington Hills. Your tax liability remains with the City of Pontiac for the current tax year because on tax day, December 31, 2019, you were in the City of Pontiac. You will have tax liability in the City of Farmington Hills beginning in tax year 2021 if you are in the city on December 31, 2020.

The non-payment of Personal Property taxes could result in the seizure of your business assets. Once the opportunity for appeal has passed, the assessment and tax bills are valid. Once the due date of your tax bill passes (Summer or Winter), interest and penalties will accrue until the tax bill is paid. In March of the following year, delinquent taxes are turned over to county treasurer for collection. The treasurer is authorized to seize and sell the Personal Property of the business if the Personal Property taxes remain unpaid.

No. The law requires only one to be filed.

The 5076 exemption form is required to be timely filed (postmarked) by February 20th of each tax year and filed with the local assessor. If the February 20th filing deadline is missed, you may file a late exemption directly to the March Board of Review for consideration.

Yes, you may file a late 5076 Statement or Form 5278 for Eligible Manufacturing Personal Property tax exemption directly to the March Board of Review for consideration.

All taxpayers must file in 2019 to claim the exemption. Once granted they will continue to receive the exemption until they no longer qualify. When a business no longer qualifies, they are required to file form 5618 - Request to Rescind the Small Business Exemption.

No, the classification must be Commercial or Industrial as defined by MCL 211.34c.

Yes, the determination of True Cash Value includes all assessable personal property, located within the city or township owned by, leased to, or in the possession of the owner or related entity. This shall include all trade fixtures and may include leasehold improvements not assessed as real property.

Yes, you may be eligible for more than one exemption.

Taxpayers are required to maintain books and records for four years after filing an affidavit claiming the exemption.

Yes, your exemption may be denied by the local assessor if it is determined you do not qualify for this exemption.

To the local assessor. For jurisdictions assessed by Oakland County please forward to:

Oakland County Equalization
Equalization-(local municipality, ie. Pontiac, Keego Harbor, Bingham Farms, etc.)
PO Box 430239
Pontiac, MI 48343-0239

EMPP means all personal property located on occupied real property if that personal property is predominantly used in industrial processing or direct integrated support.

"Industrial Processing" means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail or for use in the manufacturing of a product to be ultimately sold at retail. industrial processing begins when tangible personal property begins movement from raw materials storage to begin industrial processing and ends when finished goods first come to rest in finished goods inventory storage. industrial processing does not include the generation, transmission, or distribution of electricity for sale. Utility personal property (as defined in MCL.211.34c) is not used in industrial processing or direct integrated support.

Research and development, testing and quality, control functions, engineering related to goods produced, storage, sorting and distribution of finished goods.

Visit the ESA website.

File form 5278, Eligible Manufacturing Personal Property Tax Exemption Claim with the local tax collecting unit where the personal property is located no later than February 20th of each year.

Taxpayers who miss the filing deadline may file a late application directly with the March Board of Review for its consideration.

Taxpayers who timely and properly file Form 5278 may appeal a denial of the exemption to the March Board of Review.