Linnell & Associates, PLLC has successfully represented taxpayers in a wide variety of real property tax matters and tax appeals. We understandthe significant hardship our clients may face due to large property tax bills and have the experience necessary to successfully dispute discrepancies with real property tax.
Timetable of Events for Tax Appeal:
February/March – Annual assessments are mailed to property owners/taxpayers by their local governmental unit.
March – Local municipalities host Boards of Review (dates and times vary by location). Property owners/taxpayers can appeal their assessment at the Boards of Review. Please contact your local municipality for any forms or information that might be required from you at the Board of Review.
The General Property Tax Act (GPTA) requires that the property owner notify the local assessor of the proposed discrepancy and appear in front of the Board of Review prior to filing an appeal with the Michigan State Tax Tribunal.
If your appeal is rejected at the Board of Review, please contact our office to discuss filing an appeal to the Michigan State Tax Tribunal. Please keep your written decision from the Board of Review for submission with your appeal.
May 31 – Deadline to file appeals to the Michigan State Tax Tribunal for commercial and industrial real property.
July 31 – Deadline to file appeals to the Michigan State Tax Tribunal for residential real property.
Once an appeal has been filed with the State Tax Tribunal, a hearing will be scheduled. Our office will work diligently with you to gather the necessary evidence to support your appeal, which may or may not include one or more appraisals being completed on your property. You will be responsible for direct payment to the appraiser(s) for their services.
Other information that may be required to be entered as evidence is listed below:
- Comparable Market Analysis
- Repair Estimates/Bills
- Construction Costs
- If property is an income property – three years of operating statements, rent rolls, leases or rental agreements
- Prior appraisals
- Land maps
- Economic condition factor studies/maps
The majority of tax appeal cases are resolved by a settlement with the local municipality prior to a hearing at the Tax Tribunal. The settlement process includes filing a joint stipulation requesting a consent judgment be entered. If the tribunal agrees, a consent judgment will be entered granting the local assessor permission to correct their tax rolls and refund any taxes that were paid.
In the event a settlement is not reached, one of our attorneys will appear at the State Tax Tribunal hearing on your behalf.