Board of Review

The Board of Review (BOR) has 3 members, appointed by the Township Board for a 2 year term and is required to meet in March, and may also meet in July and December of each year.

The current members are:

Vicki Brownell                                                        Alternate:  Daryl Cummins
Mike Clissold
Christine Shedd-Stewart

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. They must meet on the second Monday in March after 6:00 p.m. to hear taxpayer appeals and protests regarding property assessments consists of at least a total of 12 hours. A final meeting is then scheduled after any changes are made 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 need to 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 qualified 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.

Organizational Meeting and Appeals Hearings

March 10, 2025 9am – 12pm & 1pm -4pm

March 12, 2025 2pm – 5 pm & 6pm – 9pm

July 22, 2025 Qualified Errors and Mutual Mistakes of fact. TBD

December 9, 2025 Qualified Errors and Mutual Mistakes of fact. TBD