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The board of review examines and reviews the assessment roll for the current year as prepared by the assessor. It has the authority to add property omitted from the assessment roll, correct errors in names, descriptions of property, and the assessment and valuation of the property. It hears taxpayer appeals and endorses the completed assessment roll.
A board of review is not the assessor and the assessor is not the board of review. Every citizen who appears before the board of review is in fact challenging a decision of the assessor and it is the board of review’s responsibility to make an independent judgment based on the facts and on law. The board can raise, lower or affirm assessments.
The board of review hears taxpayer appeals in March after the assessor has prepared the assessments and mailed
notices to all property owners. Taxpayers should review their assessment when received and if they are not satisfied,
they can protest to the board.
All review applicants appearing before the board of review are advised to bring any information which helps to
substantiate claims of over-assessment, including appraisals, listings of comparable sales and photographs.
Taxpayers can protest their assessment at the March review meetings either in writing or by making an appointment to appear. The meeting notice will be published in the Manistee News Advocate and posted in the bulletin board on the front of the Township Hall, Fire Department and the Nelson St. Office.
| Secretary | Terry Walker | |
| Members | Ruth Skiera Sue Mark Theresa Mandeville | |
| Alternate | Kathy Gutowski |