Board of Review

The Board of Review consists of three members appointed by the Township Board for a two-year term beginning January 1 of each odd-numbered year.

Following the adoption of Public Act 660 of 2018, the governing bodies of two or more contiguous cities or townships may, by agreement, appoint a single joint board of review. Under this law, Lincoln Township and Jerome Township have combined their Boards of Review.

Membership Requirements

• Members must be electors (residents) of the township
• At least two-thirds of members must be property taxpayers of the township
• Ineligible members: no school board members, township board members, or relatives (spouse, parent, sibling, child, including adopted child) of the township assessor may serve
• Each member must take the constitutional oath of office within 10 days of appointment
• Members are required to complete State Tax Commission (STC) education programs, which include on-site and online training

Meetings and Responsibilities

The Board of Review meets six times per year to carry out the following duties:

• Appoint a chairperson
• Change the assessed value of a parcel
• Change the tentative taxable value, including taxable uncapping determinations
• Change the property classification
• Grant or deny poverty exemptions or disabled veterans exemptions
• Correct a denial of a qualified agricultural property exemption
• Grant or deny exempt or taxable status of eligible real property or personal property
• Grant or deny the small business taxpayer exemption or manufacturing personal property exemption
• Correct errors on assessments
• Grant agricultural exemptions
• Grant exemptions for qualified start-up businesses
• Grant exemptions for development property or eligible development property
• Correct omissions of a qualified forest exemption

Annual Schedule

The Board of Review meets in March, July, and December of every year.