Q & A for Westland Property Owners regarding the March Board of Review

What is the March Board of Review?

The Board of Review is a three-person body made up of resident taxpayers appointed by the Mayor and confirmed by City Council.  Board members are required to be property owners in Westland.  The Board reviews the assessment roll received from the Assessor to check to see it is complete, accurate, uniform and valid.  Public hearings are held in March to hear appeals from property owners. 

What is an Assessment Notice?

Each year, prior to the March meetings of the Board, assessment notices are mailed at the end of February.  This is not a tax bill.  These are notices that include Assessed Value, Taxable Value, the percent of exemption as a Principal Residence and whether or not a Transfer of Ownership has occurred.  It is important that you review this document carefully once you receive it. 

Can I Appeal my Taxes to the Board of Review?

No.  You are not able to appeal property taxes in Michigan.  The Board has no control over millage rates or property taxes.  However, if you believe the Assessed Value of your property is more than half the value of your property, you may appeal the Assessed and/or Taxable Values at the Board of Review.

Can I Appeal due to Financial Hardship?

Yes.  Owners can request tax relief from the Board of Review through a hardship or a limited income appeal if they qualify.  Household income tax filings and financial documentation for all persons in the household is required.  Guidelines, forms, and income requirements for Limited Income/Hardship appeals is on our website at www.cityofwestland.com under Assessing.  Once on the assessment page, click on the red Board of Review link.  Forms are also available in our office.

Am I Required to Attend the March Board for a Commercial/Industrial Real Property?

No.  Beginning in 2007, Commercial and Industrial Real properties no longer have to petition the March Board of Review.  These appeals can be made directly to the Michigan Tax Tribunal.

Am I Required to Attend the March Board for Personal Property?

No.  Personal Property can be appealed directly to the Michigan Tax Tribunal provided a Personal Property Statement has been filed before the commencement of the March Board of Review.  If the statement has not been filed, an appearance at the March Board is required.  Michigan law indicates that Personal Property Statements are due February 20^th.  The appeals to the Michigan Tax Tribunal must be made by May 31^st.

Who can schedule/attend a Board of Review Appointment?

Any individual may file an appeal regarding the assessment of their property within the board’s jurisdiction.  Property owners can appeal in person.  By law, resident and non-resident property owners can also appeal by letter so long as all documentation to support your appeal is received by 1 p.m. on the last day of the Board of Review.  

You will need to schedule an appointment if you appeal in person.  The dates are on our website at www.cityofwestland.com.  Under the “Main Menu” section, click on Assessing, then click on “Board of Review”.  Appointments will be taken once Assessment Notices have been mailed at the end of February and not before.  Appointments are in 5-minute intervals.  The Board of Review meetings are open to the public in compliance with the Open Meetings Act.

How do I Prepare for the Board of Review?

You must provide evidence showing the assessment placed on the property is incorrect.  The Board needs valid reasons to change an assessment.  It is imperative to be able to answer the questions, “What do you think the property is worth?” and “What are you basing your opinion on?” and provide documented proof to support your claim.  Citizens cannot appeal their property taxes to the Board of Review.  The Board or Review has no jurisdiction over property taxes.  Those matters are addressed through your state legislature and through millages that are passed by voters.

Assessments are not reduced because you purchased your property at an auction, bank sale or as a foreclosure.  Per State law, the sale price of a property cannot be the sole determining factor of the assessment of that property.  Neither the Assessor nor the Board of Review can raise or lower a property's assessment based solely on its sales price.


All assessments are to be based on the sales of similar properties.  You may hire a professional appraiser, or you can look at our sales study in your neighborhood and compare them to your home.  Please note that mortgage appraisals may not show True Cash Value.  These type of appraisals are used by banks primarily to determine how much they are willing to finance and may not reflect actual market value. 

When do I Receive Notification on the Outcome of the Boards Decision?

Every person who goes before the Board is notified in writing no later than the first Monday in June of the board's action on the protest.  The decision of the Board is binding for the current assessment year only.  This notice includes information concerning the right to appeal to the Michigan Tax Tribunal, the time limits for appealing, and the tribunal's address.

Can I Appeal the March Board of Reviews Decision?

Yes.  Assessments reviewed by the Board can be appealed in writing to the Michigan Tax Tribunal.  The appeal deadline for Residential properties is July 31st.  Their address is P.O. Box 30232, Lansing, MI  48909.

As always, if you have any additional questions that aren’t answered here or via the website, please contact our office at (734) 467-3160.