The Board of Review has 3 members, appointed by the Township Board for a 2 year term.
The Board of Review is required to meet in March, and may also meet in July and December of each year.
The current members are:
- Stacy Phelps
- George Moore
- Angela Smith
The first meeting is held the Tuesday following the first Monday in March. This meeting is referred to as the "Organizational meeting" where the Board reviews and examines the property assessment roll make by the assessor. The Board must also meet on the second Monday in March after 6:00 p.m. to hear taxpayer appeals and protests regarding property assessments. During this week the board must meet a total of at least 12 hours. The board of review must also schedule a final meeting after it makes any change in the assessment of property or add property to the roll.
- - The Board may Change the assessed value of a parcel
- - Change the tentative taxable value
- - Change the classification grant or deny a hardship or poverty exemption
- - Change qualified agricultural property
- - Grant exempt status for non-profit organizations or certain religious or charitable properties
- - Override the decision of the assessor on a principal residence exemption
- - Change clerical errors, mutual mistakes of fact.
The Board may also meet on the Tuesday after the third Monday in July to review and correct any clerical errors or mutual mistakes of fact on assessments,(property dimensions, size, taxable status(principal residence and quilified agricultural property) and errors of property owner in personal property statements.
Granting homeowner's principal residence exemptions from local school taxes are for the current or immediately preceding 3 years, granting agricultural exemptions from local school taxes for the current or immediately preceding year if the exemption was not on the tax roll. Poverty exemption appeal may be heard for the current year only. (Forms, available from the Township Office, should be completed prior to meeting with the Board).
All meetings are open to the public, and are posted according to the law.
For Meeting dates Click Here