Property Assessment Appeal Information
How to Appeal Your Assessment
There are three steps to the annual appeal process:
1. Assessors Review (local) OPTIONAL
2. March Board of Review (local) REQUIRED
3. Michigan Tax Tribunal (state)
Recent amendments to City Ordinance have expanded the type of person who may consider themselves aggrieved by an assessment and make a complaint before the City’s Board of Assessors by submitting their appeal by close of business, February 22, 2024 4:30 p.m. That documentation may include a lease agreement assigning responsibility for paying the property taxes to the person, a receipt showing or an affidavit attesting that the individual paid a portion of the property taxes in a preceding year, a land contract in the person’s name, or any other document proving a financial interest in the property. CAUTION: IF YOU ARE ENTITLED TO MAKE A COMPLAINT TO THE CITY BOARD OF ASSESSORS, BUT ARE NOT THE PERSON LIABLE TO BE TAXED, YOU WILL NOT BE ENTITLED TO APPEAL THE BOARD OF ASSESSOR’S DETERMINATION TO THE CITY’S BOARD OF REVIEW.
Property Owner, aggrieved persons with certain financial interests or person’s agent, may appeal the 2024 assessed value at this time.
Aggrieved persons/petitioners are considered as the following:
• City of Detroit assessment notice addressed to the individual.
• A filed property transfer affidavit in the individual’s name.
• Deed listing the individual as the property owner, in full or partial.
• Order from probate court assigning the individual a property interest in the parcel.
• Land contract in the individual’s name.
• Lease agreement assigning responsibility for paying the property taxes to the individual.
• Receipt showing that the individual paid any portion of the property's taxes in the preceding year.
• An affidavit signed by the individual attesting under penalty of perjury that they have paid the property's taxes in the preceding years or intend to pay the taxes in the current year.
• Any other document that proves an individual has financial or legal interest in the property.
Persons acting as an agent for the property owner, or other aggrieved persons with certain financial interest, must submit one of the following: a completed “Letter of Authorization”, as prescribed by the City of Detroit, produce evidence of authorization such as a signed attorney’s appearance, representative retainer signed by the appellant, or a copy of an email exchange between the appellant and the representative, with an attached signed Letter of Authorization submitted to the Board granting permission for the advocate to file documents on appellants behalf. All companies, LLC’s and/or Corporations must provide organization documents along with the title and name of the authorized person to act on behalf of the company. TIMELY FILE AN APPEAL DURING THE BOARD OF ASSESSOR REVIEW PERIOD if you believe the Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership information on your notice is incorrect.
The appeal should explain why you believe the information is incorrect. Provide supporting documentation with your claim. You are not required to file for a review with the Board of Assessors to file for an appeal with the March Board of Review if you are qualified under State Law to file for an appeal with the March Board of Review. A denial of a complaint made before the Board of Assessors does not prohibit a person liable to be taxed, or their agent, from filing for a review by the Board of Review if the appeal is made in a timely manner.
The Board of Assessors can consider such circumstances as structural defects, fire damage or demolition.
2024 Assessor Review is closed
The February Assessors Review Period runs from February 1, 2024 through close of business February 22, 2024 by 4:30 pm. Appeals will only be accepted during February 1, 2024 through February 22, 2024 timeframe. Any appeal submitted before that date will not be accepted. Additionally, the appeal must be for the 2024 year only.
Property Owner, aggrieved persons with certain financial interests or person’s agent, may appeal online at Detroitmi.gov/PropertyTaxAppeal or in person at the Detroit Tax Service Center, 2 Woodward Avenue, Suite 130, Monday-Thursday 8am-4:30pm, Friday and Saturday by appointment only, or by letter to: Assessor Review, 2 Woodward Avenue, Suite 804, Detroit MI 48226. Any appeals submitted online or in person must be received by 4:30pm on February 22, 2024. If the appeal is in writing, the appeal should include your name, address/parcel number, reason for appeal with any supporting documentation, telephone number or email address. The envelope must be postmarked by February 22, 2024. A drop box is located outside the Woodward public entrance of the Coleman A. Young Municipal Center to submit your appeal. Faxed appeals will not be accepted. Properties may be subject to interior/exterior inspection based on statement or evidence provided.
If you would like to speak with an appraiser, a scheduled appointment will be made over the phone. You may schedule an appointment to speak with an appraiser at (313) 224-3035. Appointments are available Monday through Friday from 9 a.m. to 4:30 p.m. and Saturday from 9 a.m. to 1 p.m. only. You may email [email protected] for specific questions; but not to use this email address to file an appeal.
The Office of the Assessor encourages all persons to ask questions about the process and appeal the value, if they believe it is not consistent or reflective of the current market value of the property. You have every right to ask the Assessor for the sales study used to value the property.
The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the City’s Board of Review. The denial of an exemption from the local school operating tax for “qualified agricultural properties” may also be appealed to the City’s Board of Review. Appeals are made to the Board of Review by completing a Board of Review Petition Form. The Petition to the March Board of Review can be located at https://detroitmi.gov/government/boards/property-assessment-board-review or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035).
Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission.
Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review (Hearing dates March 6, 2024-March 23, 2024) or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review (by the March 11, 2024 filing date) or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by State law. The petition must be a form approved by the Michigan Tax Tribunal, which is available at www.michigan.gov/taxtrib.
Pursuant to State law, only persons liable to be taxed and therefore on the assessment roll, such as the owner, or that person’s agent may file an appeal to March Board of Review. If an agent is filing an appeal on behalf of the person liable for the tax, sufficient evidence to act as an agent must be provided as indicated as a requirement prescribed above. All companies, LLCs and/ or corporations must provide organization documents along with the title and name of the authorized person(s) to act on behalf of the entity.
A petition to the Detroit March 2024 Board of Review can be filed via email, person, by or mail by March 11, 2024, by 4:30p.m. The March Board of Review will meet at the following dates and times:
Wednesday, March 6, 2024-March 9, 2024, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 11th, 12th, 13th, 15th, and 16th 2024, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 18th, 19th, 20th, 22nd, and 23rd 2024 from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m.
March 14th and March 21st from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. & 6:00 p.m.-9:00 p.m.
Petitions to the March Board of Review can be submitted by email to [email protected], in person by visiting the Coleman A. Young Municipal Center, Detroit Board of Review, Suite 105, Monday-Friday 8 a.m.– 4:30 p.m., or by mail by submitting a completed March Board of Review petition (Form 618-L-4035) to: Board of Review, Attn: March Board of Review, 2 Woodward Avenue, Suite 804, Detroit, MI 48226. All petitions must be received by March 11, 2024, 4:30p.m. EST. A drop box is also located outside the Woodward entrance of the Coleman A. Young Municipal Center to drop off your appeal without entering the building. If an agent is filing the appeal on behalf of the property owner, the authorization to act as the agent must be received prior to the scheduled March 2024 Board of Review hearing. There are two required meetings of the March Board of Review. The first session of the March Board of Review must start no earlier than 9 a.m. and no later than 3 p.m. The Board of Review must meet for a minimum of 6 hours that day. The Board of Review must meet a total of at least 12 hours during that first week and at least 3 hours of the required sessions must be after 6 p.m.
HOMESTEAD AFFIDAVIT INFORMATION REQUIRED BY P A 237 OF 1994: IF YOU PURCHASED YOUR HOMESTEAD AFTER MAY 1 LAST YEAR, TO CLAIM THE HOMESTEAD EXEMPTION, IF YOU HAVE NOT ALREADY DONE SO, YOU ARE REQUIRED TO FILE AN AFFIDAVIT BEFORE MAY 1. HOMESTEAD AFFIDAVITS ARE ACCEPTED AT THE DETROIT TAX SERVICE CENTER, ROOM 130, COLEMAN A YOUNG MUNICIPAL CENTER, DETROIT, Ml 48226
July Board of Review
Convenes the Tuesday following the third Monday in July
December Board of Review
Convenes the Tuesday following the second Monday in December