March Board of Review

The Courtland Township Board of Review will hold an organizational meeting at the Township Hall on Tuesday, March 5, 2024 at 9:30 a.m. for the purpose of reviewing the 2024 Assessment Roll.  The Board of Review will also meet to hear assessment appeals on the following dates:

Monday, March 11, 2024, 9:00 a.m. to Noon & 1:00 p.m. to 4:00 p.m. and Tuesday, March 12, 2024, 3:00 p.m. to 9:00 p.m.

To set up an appointment, please call the Assessor, Jane Kolbe, at (616)866-0622 or email assessor@courtlandtwpmi.gov. To appeal by letter, please fully complete Page 1 of Form 618 (L-4035) Petition to the Board of Review. This form can be printed partially pre-filled by someone from the office or can be found at the following link: 

https://www.michigan.gov/documents/l4035f_2658_7.pdf

Please include a phone number on the form where you can be reached during Board of Review hours in case the MBOR members have any questions. File the signed L-4035 form with any information you wish to use for your appeal.  (Letter, appraisal, comparisons, etc.) Letter appeals must be received by the Board before adjournment at the following address:

Courtland Township, Attn: Board of Review, 7450 14 Mile Rd NE, Rockford, MI  49341

 

Consider the following when reviewing the Notice of Assessment:

Uncapping:  Was there a transfer of ownership in the prior year?  If so, the taxable value will uncap the following year and equal the assessed value.  The taxable value will then become capped and increase or decrease by the Interest Rate Multiplier (IRM) or 5% whichever is less in subsequent years. Taxable value formula:  ((Prior Year Taxable Value - Losses) x IRM) + Additions = Current year taxable value.

Construction or Demo:  Was there any new construction or a demo on the property?  Additons and losses are applied to both assessed and taxable values.

PRE:  Does the property owner have the Principal Residence Exemption on the property if they qualify?

https://www.michigan.gov/documents/2368f_2605_7.pdf

Disabled Veterans Exemption:  Is the property owner a Disabled Veteran?  (Values will still show on the Notice of Assessment.  Exemptions are now granted by the Assessor and not the BOR.  Please file by December 31.)

Disabled Veterans Exemption Information (michigan.gov)

Poverty Exemption:  Does the property owner qualify based on the current year Resolution? (See attachment below)

5737, Application for MCL 211.7u Poverty Exemption (michigan.gov)

5739, Affirmation of Ownership and Occupancy to Remain Exempt by Reason (michigan.gov)

4988, Poverty Exemption Affidavit (Non-filer for Income Taxes) 

Poverty Exemptions need to be filed before adjournment of the MBOR but can also be filed at the July or December Board of Reviews.

If you believe you qualify for one of these exemptions, please contact the Assessor, Jane Kolbe, at 616-866-0622 or assessor@courtlandtwpmi.gov .