In light of the COVID-19 pandemic, Governor Whitmer’s Executive Order 2020-87 has expanded the authority of the July Board of Review for 2020. Normally, the July Board of Review is used to correct mutual mistakes of facts, clerical errors, and to grant certain property tax exemptions, such as the Disabled Veterans Exemption. Due to the situation created by the pandemic, and its timeline surrounding March Board of Review, the Governor has mandated that the July Board of Review for 2020 will be given the same authority as the March Board of Review. Specifically, the July Board of Review for 2020 will be able to consider the following:
- Current year property tax exemptions (Poverty & Disabled Veterans)
- NEW, current year valuation petitions (petitions that were considered by the March Board of Review are not eligible)
- NEW, current year classification appeals
- Small Business Taxpayer Exemption Form 5076 and the Eligible Manufacturing Personal Property Exemption Form 5278 (only exemptions that were not timely filed and did not late file with the March Board of Review can be accepted)
Write-in petitions are acceptable, and encouraged. Petitioners will need to provide a completed Form L-4035 with their petition, along with any evidence they wish for the Board of Review to have access to in making a determination.
If a petitioner is more comfortable appearing in person, they will need to make an appointment ahead of the meeting to allow ample time for the petitioner to be heard and for the Board of Review to conduct its business. The deadline for making an appointment with the July Board of Review is Monday, July 13th. Petitioners will be given a maximum of 10 minutes to appear before the board, and there may be a break between petitioners to allow for any necessary sanitization procedures.
For a full detail description of the Executive Order 2020-87, please click on the below:
Michigan Executive Order 2020-87