Board of Review
The Board of Review (BOR) consists of three members, and one alternate member, appointed by the Southfield City Council. The Board of Review members all serve two-year alternating terms. Members are registered voters of the city, are at least 18 years old, a U.S. citizen, must have lived in the city for at least 30 days, and cannot be an Assessor's relative. Board members should be citizens interested in the public good, to the goal of fair, just, and equitable property tax administration. Statutory guidelines are in place to train appointed board members with continuing education every two years.
2025 March Board of Review (MBOR)
The 2025 L-4400, Notice of Assessment, Taxable Valuation, and Property Classification (Assessment Change Notices), will be mailed out at least fourteen days before the organizational meeting of the MBOR. It will show the change in Assessed, State Equalized, and Taxable Values from the previous year to the current assessment year. If you disagree with the Assessed Value, you may schedule an appointment to appeal your value at the March Board of Review dates and times provided on the Assessment Change Notice. The Assessed Value represents 50% of market value. The Taxable Value statutorily increases by inflation annually, unless a transfer of ownership, or additions/losses to the property occurred. The inflation rate multiplier for 2025 is 1.031, or a 3.1% increase, to Taxable Value. Up-to-date Assessed, State Equalized, and Taxable Values are available on the assessment department's webpage under the Online Assessment Data portal.
In addition, at the March Board of Review, you may:
- Appeal a classification change if applicable, or
- File an Application for Poverty/Hardship Exemption by completing the application and supplying the required documentation for consideration by March 1, 2025.
- MCL 211.9o was amended (2024) increasing the True Cash Value for exempt personal property from $80,000 to $180,000. To receive the Small Business Property Tax Exemption Claim a State Tax Commission form 5076 must be filed no later than February 20, 2025 (postmark).
All March Board of Review appeals must be made in person at the Assessing Office, 26000 Evergreen Road, Southfield, MI 48037-2055. To be fair to property owners and to the Board Members, the Assessor's Office will review with you your property information as assessed for accuracy so that any discrepancies can be addressed or corrected before any appeal is necessary. The MBOR will meet at City Hall as outlined in your Assessment Change Notice, Dates and times are as follows:
- Monday, March 3, 2025 – 9:00 am to 12:00 pm & 2:00 pm to 5:00 pm
- Tuesday, March 4, 2025 – 9:00 am to 12:00 pm & 2:00 pm to 5:00 pm
- Wednesday, March 5, 2025 – 1:00 pm to 4:00 pm & 6:00 pm to 9:00 pm
- Thursday, March 6, 2025 – 9:00 am to 12:00 pm & 2:00 pm to 5:00 pm
Property owners unable to appear before the Board in person may submit a completed and signed "Petition to Board of Review" (Form 618 L-4035) along with evidence supporting their position. The form must be mailed to the Southfield Assessor's Office at 26000 Evergreen Road, P.O. Box 2055, Southfield, Michigan 48037-2055. It is highly recommended that the petition be hand delivered, which must be received in the Assessor’s Office by 4:00 p.m. on Thursday, March 6, 2025. Any documentation that supports your opinion of value must also be attached. Please remember that the March Board of Review is an appeal process to review property values, not tax bills. The Board of Review has no jurisdiction over the millage rates multiplied against taxable values to calculate a property’s tax bill. Appeals are for the 2025 tax year only.
**If you need to consult sales studies for supporting documentation, see the reports at the bottom of the page.
July Board of Review (JBOR)
The July Board of Review is statutorily required to meet annually on the Tuesday following the third Monday in July. MCL 211.53b details the authorities of the July Board of Review. The July Board of Review's authority includes correcting qualified errors, and granting qualified agricultural exemptions, poverty exemptions, and veteran exemptions. Qualified errors are defined in MCL 211.53b as:
- clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes.
- A mutual mistake of fact.
- An adjustment under section 27a(4) - taxable value or an exemption under section 7hh(3)(b)- qualified start-up business exemption.
- An error of measurement or calculation of the physical dimensions or components of the real property being assessed.
- An error of omission or inclusion of a part of the real property being assessed.
- An error regarding the correct taxable status of the real property being assessed.
- An error made by the taxpayer in preparing the statement of assessable personal property under section 19.
- An error made in the denial of a claim of exemption for personal property under section 9o.
- An issue beyond the control of a disabled veteran or his or her un-remarried surviving spouse that causes a denial of an exemption under section 7b. An issue beyond the control of a disabled veteran or his or her un-remarried surviving spouse means an error made by the local tax collecting unit in the processing of a timely filed exemption affidavit or a delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled resulting from military service and entitled to veterans' benefits at the 100% rate.
The July Board of Review is required to meet in compliance with Act 267 of 1976, Open Meetings Act. The notice for the July Board of Review meeting date and time will be posted on the Southfield City Hall message board at least one week prior to the meeting. An appearance before the Board is not required but is welcomed, especially for persons requesting a Poverty Exemption. The July Board of Review cannot hear any appeals regarding your 2024 Assessed Value. Assessed/State Equalized Value can only be appealed before the March Board of Review.
December Board of Review (DBOR)
The December Board of Review is statutorily required to meet annually on the Tuesday following the second Monday in December. MCL 211.53b details the authorities of the December Board of Review. The December Board of Review's authority includes correcting qualified errors, and granting qualified agricultural exemptions, poverty exemptions and veteran exemptions. Qualified errors are defined in MCL 211.53b as:
- A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes.
- A mutual mistake of fact.
- An adjustment under section 27a(4) - taxable value or an exemption under section 7hh(3)(b)- qualified start-up business exemption.
- An error of measurement or calculation of the physical dimensions or components of the real property being assessed.
- An error of omission or inclusion of a part of the real property being assessed.
- An error regarding the correct taxable status of the real property being assessed.
- An error made by the taxpayer in preparing the statement of assessable personal property under section 19.
- An error made in the denial of a claim of exemption for personal property under section 9o.
- An issue beyond the control of a disabled veteran or his or her un-remarried surviving spouse that causes a denial of an exemption under section 7b. An issue beyond the control of a disabled veteran or his or her un-remarried surviving spouse means an error made by the local tax collecting unit in the processing of a timely filed exemption affidavit or a delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled resulting from military service and entitled to veterans' benefits at the 100% rate.
The December Board of Review is required to meet in compliance with Act 267 of 1976, Open Meetings Act. The notice for the December Board of Review meeting date and time will be posted on the Southfield City Hall message board at least one week before the meeting. The Southfield City Hall is located at 26000 Evergreen Road, Southfield, MI 48076. An appearance before the Board is not required but is welcomed, especially for persons requesting a Poverty Exemption. The December Board of Review cannot hear any appeals regarding your 2024 Assessed Value. Assessed/State Equalized Value can only be appealed before the March Board of Review.
If you have any questions regarding the Board of Review authority for March, July, and December please read the Frequently Asked Questions (FAQ) document prepared by the Michigan State Tax Commission. You may also contact the Assessing Department at (248) 796-5230.
