Find out what every elected official needs to know about the assessing and appeals process. Get facts on deadlines, rules, policies, procedures and more with all things for success in the tax tribunal. Learn more at fsbrlaw.com

1. Michigan Townships Associa/on
Annual Conference
January, 2016
What Every Elected Official Needs to
Know About Assessing
ROSS K. BOWER II, TOWNSHIP ATTORNEY
FA H E Y S C H U LT Z B U R Z YC H R H O D ES P LC
4 1 5 1 O K E M O S ROA D, O K E M O S , M I C H I G A N 4 8 8 6 4
T E L : ( 5 1 7 ) 3 8 1 -­‐ 0 1 0 0
E-­‐ M A I L : R B OW E R @ FS B R L AW.CO M

2. Appeal Procedures &
Tax Appeal Tips for
Townships
INCREASE YOUR CHANCES OF SUCCESS IN THE TAX TRIBUNAL

3. Assessment and Appeals Process
Overview
• Tax
Day
–
December
31
• No1ce
of
Assessment,
Taxable
Value,
and
Property
Classifica1on
• Boards
of
Review
– March,
July,
December

4. Assessment and Appeals Process
Overview, cont.
• Classifica1on
Appeals
(STC)
–
June
30
• Summer
Taxes
–
due
in
Sept
– Tax
Bills
sent
early
July
• Winter
Taxes
–
due
in
February
– Tax
bills
sent
early
December
• Delinquent
Taxes
–
March
1st
– See
Flow
Chart
(aOached
to
end
of
PowerPoint)

5. Defend the Appeal
• Show
up
• Appear
• Par1cipate
• Provide
evidence
• Provide
persuasive,
reliable
evidence

6. Know the Procedures
• Small
Claims
• 30
min.
hearings
• Loca1on
• No
examina1ons
• No
transcript
• Hearing
Referees,
proposed
opinions,
and
excep1ons

7. Know the Procedures, cont’d.
• En1re
Tribunal
• Representa1on
• Hearing
length
• Examina1ons
• Discovery
and
Mo1ons
• Transcripts
• Appeal
process

8. Deadlines!
• Don’t
miss
deadlines
• 28
days
–
Answer
• 21
days
before
hearing
(small
claims
evidence)
• Prehearing
General
Call
• Check
deadlines
on
Pe11ons
• May
31st
/
July
31st

9. Know the Rules
• Assessment
Roll
–
mass
appraisal
technique
• MTT
Rules
–
“Independent
determina1on
of
value”
• Addi1onal
years
(small
claims
vs.
en1re
tribunal)

10. Oversight and Policies
• Pending
appeals
in
your
township
• Stay
informed
• Updates
/
spreadsheet
from
your
assessor
• Township’s
policy
/
approach
to:
• Small
claims
appeals
(outside
vs
in-­‐house
appraisal,
support
for
property
record
card
and
assessment)
• En1re
tribunal
appeals
(involving
legal
counsel,
preliminary
discovery,
appraisals)
• Resolving
appeals
prior
to
trial
or
hearing
• Board
approval?
• Assessor
approval?
• Supervisor
approval?
• Threshold
monetary
or
taxable
value
amount
in
conten1on?

11. Ask Ques/ons
•
Michigan
Tax
Tribunal:
www.michigan.gov/taxtribunal;
517.373.4400
•
Other
Townships
/
Assessors
•
Your
Township
AOorney
•
State
Tax
Commission:
www.michigan.gov/statetaxcommission;
517.335.3429
*YouTube:
“STC
–
Defending
your
assessment
in
a
tax
tribunal
small
claims
hearing.”

13. Ques/ons?
ROSS K. BOWER II, TOWNSHIP ATTORNEY
FA H E Y S C H U LT Z B U R Z YC H R H O D ES P LC
4 1 5 1 O K E M O S ROA D, O K E M O S , M I C H I G A N 4 8 8 6 4
T E L : ( 5 1 7 ) 3 8 1 -­‐ 0 1 0 0
E-­‐ M A I L : R B OW E R @ FS B R L AW.CO M