Change Notices are sent out at the end of February of each year. When you get your change notice, it will tell you when the March Board of Review will meet and where to call for an appointment. Before your hearing you will want to gather as much information as possible to prove to the Board of Review that your assessed and/or taxable value is too high. Typically this information would consist of sales of similar homes in your area. The assessing department keeps a list of all the properties in the Township and which ones have sold.
If you are not satisfied with the decision of the March Board of Review, you can then appeal to the Michigan Tax Tribunal (MTT), however, you cannot appeal to the MTT unless you first appealed to the March Board of Review. The deadline to file an appeal with the MTT is June 30th of each year. The Board of Review also meets in July and December, however, they can only consider "clerical errors", "mutual mistakes of fact", and poverty exemption appeals for the current year. Homeowners Principal Residence Exemptions are also decided at these meetings.