When you receive your tax bill in July or December, it is too late to file an objection. Paying your tax bill under protest, does not constitute an assessment objection, unless you have first filed an appeal with the Board of Review. After discussing how your assessment was calculated with a staff appraiser and if you do not believe the value is correct, you may appeal to the Board of Review. The Board of Review is a 3-member panel of Township residents. It is their duty to hear evidence presented by the taxpayer and to decide if the assessment was calculated fairly.
State law puts the burden of proof on the property owner to show that the assessment is incorrect.
Your evidence must be strong enough to prove that the assessor's value is incorrect. You should establish in your mind what you think your property is worth. The best evidence for this would be recent sales of properties similar to yours. The closer the proximity and similarity the better the evidence. No, if you do not agree with the Board of Review decision, the next step is an appeal to the Michigan Tax Tribunal.