Michigan Compiled Laws

Mich. Comp. Laws § 211.30 (2026)

Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.30 Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option.

Sec. 30.

(1) Except as otherwise provided in subsection (2), the board of review shall meet on the second Monday in March.

(2) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, alternative starting dates in March when the board of review shall initially meet, which alternative starting dates must be the Tuesday or Wednesday following the second Monday of March.

(3) The first meeting of the board of review must start not earlier than 9 a.m. and not later than 3 p.m. and last for at least 6 hours. The board of review shall also meet for at least 6 hours during the remainder of that week. Persons or their agents who have appeared to file a protest before the board of review at a scheduled meeting or at a scheduled appointment must be afforded an opportunity to be heard by the board of review. The board of review shall schedule a final meeting after the board of review makes a change in the assessed value or tentative taxable value of property, adds property to the assessment roll, or exempts personal property under section 9m, 9n, or 9o and removes it from the assessment roll. The board of review shall hold at least 3 hours of its required sessions for review of assessment rolls during the week of the second Monday in March after 6 p.m.

(4) A board of review shall meet a total of at least 12 hours during the week beginning the second Monday in March to hear protests. At the request of a person whose property is assessed on the assessment roll or of that person's agent, and if sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner that will make the valuation of the property relatively just and proper under this act. For the appeal of a denial of a claim of exemption for personal property under section 9m, 9n, or 9o, if an exemption is approved, the board of review shall remove the personal property from the assessment roll. The board of review may examine under oath the person making the application, or any other person concerning the matter. A member of the board of review may administer the oath. A nonresident taxpayer may file an appearance, protest, and papers in support of the protest by letter, and the nonresident taxpayer's personal appearance is not required. The board of review, on its own motion, may change assessed values or tentative taxable values or add to the roll property omitted from the roll that is liable to assessment if the person who is assessed for the altered valuation or for the omitted property is promptly notified and granted an opportunity to file objections to the change at the meeting or at a subsequent meeting. An objection to a change in assessed value or tentative taxable value or to the addition of property to the tax roll must be promptly heard and determined. Each person who makes a request, protest, or application to the board of review for the correction of the assessed value or tentative taxable value of the person's property or for the exemption of that person's personal property under section 9m, 9n, or 9o must be notified in writing, not later than the first Monday in June, of the board of review's action on the request, protest, or application, of the state equalized valuation or tentative taxable value of the property, and of information regarding the right of further appeal to the tax tribunal. Information regarding the right of further appeal to the tax tribunal must include, but is not limited to, a statement of the right to appeal to the tax tribunal, the address of the tax tribunal, and the final date for filing an appeal with the tax tribunal.

(5) If an exemption for personal property under section 9m, 9n, or 9o is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records must be corrected. If the board of review does not approve an exemption under section 9m, 9n, or 9o, the person claiming the exemption for that personal property may appeal that decision in writing to the Michigan tax tribunal. A correction under this subsection that approves an exemption under section 9o may be made for the year in which the appeal was filed and the immediately preceding 3 tax years. A correction under this subsection that approves an exemption under section 9m or 9n may be made only for the year in which the appeal was filed.

(6) After the board of review completes the review of the assessment roll, a majority of the board of review shall indorse the roll and sign a statement to the effect that the roll is the assessment roll for the year in which it has been prepared and approved by the board of review.

(7) The appropriate assessing officer shall deliver the completed assessment roll to the county equalization director not later than the tenth day after the adjournment of the board of review, or the Wednesday following the first Monday in April, whichever date occurs first.

(8) The governing body of the township or city may authorize, by adoption of an ordinance or resolution, a resident taxpayer to file a protest before the board of review by letter without a personal appearance by the taxpayer or the taxpayer's agent. If that ordinance or resolution is adopted, the township or city shall include a statement notifying taxpayers of this option in each assessment notice under section 24c and on each notice or publication of the meeting of the board of review.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3853 ;-- Am. 1907, Act 326, Eff. Sept. 28, 1907 ;-- CL 1915, 4024 ;-- CL 1929, 3418 ;-- CL 1948, 211.30 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 48, Eff. Sept. 28, 1951 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1994, Act 9, Imd. Eff. Feb. 24, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 2000, Act 210, Imd. Eff. June 27, 2000 ;-- Am. 2003, Act 194, Imd. Eff. Nov. 10, 2003 ;-- Am. 2013, Act 153, Imd. Eff. Nov. 5, 2013 ;-- Am. 2023, Act 176, Eff. Dec. 31, 2023

PopularName Notes:

Act 206

Notes of Decisions

Cited in 35 cases (4 in the last 5 years), 1971–2025 · leading case: Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012).

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Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). · cites it 8× “29 and MCL 211.30. The tribunal granted Meridian’s motion for summary disposition.”

Walgreen Co. v. MacOmb Twp., 760 N.W.2d 594 (Mich. Ct. App. 2008). · cites it 20× “30(4) provides, in relevant part: At the request of a person whose property is assessed on the assessment roll or of his or her agent, and if sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner…”

Spranger v. City of Warren, 865 N.W.2d 52 (Mich. Ct. App. 2014). · cites it 5× “MCL 211.30(3). For this statutory right to have any meaning at all, a local taxing authority must necessarily inform the taxpayer or his or her agent of the date and time of the scheduled hearing.”

Spartan Stores, Inc v. City of Grand Rapids, 861 N.W.2d 347 (Mich. Ct. App. 2014). · cites it 4× “4 See also Walgreen Co, 280 Mich App at 63 (“when read as a whole, MCL 211.30 affords ‘taxpayers’ the opportunity to be heard on tax protests, but only ‘a person whose property is assessed on the assessment roll or his or her agent’ may actually make such a property tax protest…”

WPW Acquisition Co. v. City of Troy, 646 N.W.2d 487 (Mich. Ct. App. 2002). · cites it 4× “" Once the assessment rolls are prepared, they are reviewed by the local board of review.”

AERC OF MICHIGAN, LLC v. City of Grand Rapids, 702 N.W.2d 692 (Mich. Ct. App. 2005). · cites it 3× “We similarly reject petitioner’s unpreserved assertion that its mere appearance at the board of review *725 meeting was sufficient to require review of its assessment concerns by the board.”

Michigan Props., LLC v. Meridian Twp., 808 N.W.2d 506 (Mich. Ct. App. 2011). · cites it 6× “29 and MCL 211.30. The MTT noted that MCL 211.27b allows later adjustments to the taxable value if the assessor is not notified of the transfer; thus, uncapping under MCL 211.”

Northwood Apts. v. City of Royal Oak, 296 N.W.2d 639 (Mich. Ct. App. 1980). · cites it 2× “He therefore prepared a letter of protest, MCL 211.30; MSA 7.30, and directed a member of his staff to deliver it to the board.”

Jefferson Schs. v. Detroit Edison Co., 397 N.W.2d 320 (Mich. Ct. App. 1986). · cites it 2× “650(35)(2) provides that the school district must be given notice of the appeal by the petitioner, we believe the Legislature did not intend to include a school district (not owning the property whose assessment was being contested) as a "party in interest” empowered to file "a…”

Plymouth Twp. v. Wayne Cnty. Bd. of Commissioners, 359 N.W.2d 547 (Mich. Ct. App. 1984). · cites it 2× “” MCL 211.30; MSA 7.30 states: "The board of review shall have full authority, upon its own motion, to change assessments or to add to the roll property omitted therefrom which is liable to assessment in the township.”

In Re Ishpeming Hotel Co., 70 B.R. 629 (Bankr. W.D. Mich. 1986). · cites it 2× “Nonetheless, the Board does have authority to administer oaths, take testimony, etc., and, on sufficient cause being shown, to correct the assessment in such manner as in their judgment will make the valuation thereof relatively just and equal.”

Shaughnesy v. Tax Tribunal, 362 N.W.2d 219 (Mich. 1985). · cites it 2× “MCL 211.30; MSA 7.30. A taxpayer’s appeal to the local board of review at this time is a prerequisite to any later action by *249 the taxpayer before the Tax Tribunal.”

Show all 35 citing cases →

— Mich. Comp. Laws § 211.30(1) — 1 case

Sixarp LLC v. Twp. of Byron (Mich. Ct. App. 2023).

— Mich. Comp. Laws § 211.30(2) — 2 cases

Sixarp LLC v. Twp. of Byron (Mich. Ct. App. 2023).

Kristin Wise v. City of Holland (Mich. Ct. App. 2016).

— Mich. Comp. Laws § 211.30(3) — 5 cases

Spranger v. City of Warren, 865 N.W.2d 52 (Mich. Ct. App. 2014). “MCL 211.30(3). For this statutory right to have any meaning at all, a local taxing authority must necessarily inform the taxpayer or his or her agent of the date and time of the scheduled hearing.”

WPW Acquisition Co. v. City of Troy, 646 N.W.2d 487 (Mich. Ct. App. 2002). “" Once the assessment rolls are prepared, they are reviewed by the local board of review.”

AERC OF MICHIGAN, LLC v. City of Grand Rapids, 702 N.W.2d 692 (Mich. Ct. App. 2005). “We similarly reject petitioner’s unpreserved assertion that its mere appearance at the board of review *725 meeting was sufficient to require review of its assessment concerns by the board.”

New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2020).

Karen Spranger v. City of Warren (Mich. Ct. App. 2014).

— Mich. Comp. Laws § 211.30(4) — 10 cases

Walgreen Co. v. MacOmb Twp., 760 N.W.2d 594 (Mich. Ct. App. 2008). “30(4) provides, in relevant part: At the request of a person whose property is assessed on the assessment roll or of his or her agent, and if sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner…”

Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). “29 and MCL 211.30. The tribunal granted Meridian’s motion for summary disposition.”

Spartan Stores, Inc v. City of Grand Rapids, 861 N.W.2d 347 (Mich. Ct. App. 2014). “4 See also Walgreen Co, 280 Mich App at 63 (“when read as a whole, MCL 211.30 affords ‘taxpayers’ the opportunity to be heard on tax protests, but only ‘a person whose property is assessed on the assessment roll or his or her agent’ may actually make such a property tax protest…”

Shaughnesy v. Tax Tribunal, 362 N.W.2d 219 (Mich. 1985). “MCL 211.30; MSA 7.30. A taxpayer’s appeal to the local board of review at this time is a prerequisite to any later action by *249 the taxpayer before the Tax Tribunal.”

Michigan Props., LLC v. Meridian Twp., 808 N.W.2d 506 (Mich. Ct. App. 2011). “29 and MCL 211.30. The MTT noted that MCL 211.27b allows later adjustments to the taxable value if the assessor is not notified of the transfer; thus, uncapping under MCL 211.”

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