PUBLIC NOTICE

CITY OF SOUTHFIELD
SPECIAL MEETING
2025 DECEMBER BOARD OF REVIEW
ASSESSMENT ROLL CORRECTIONS

The 2025 December Board of Review shall convene on Tuesday, December 9th, for the purpose of CORRECTING QUALIFIED ERRORS and MUTUAL MISTAKES OF FACT HAVING OCCURRED on the 2024 and 2025 ASSESSMENT ROLLS of the CITY OF SOUTHFIELD as prepared and presented by the Southfield City Assessor, in compliance with the Michigan Compiled Laws section MCL 117.3 and MCL 211.53b.

The December Board of Review Meeting is scheduled to be held in the Municipal Building, Office of the Assessor, located at 26000 Evergreen Road, Southfield, Michigan 48076. All such meetings are open meetings and available to the public. The meeting will be conducted from 1:00 pm until 3:00 pm, or until all issues have been resolved.

MCL 211.53b provides that the July and December Boards of Review can correct “qualified errors” for the current year and one-year prior. A qualified error is defined a 1 or more of the following:

(a)A clerical error relative to the correct assessment figures, the rate of taxation, or a mathematical computation relating to the assessing of taxes.
(b)A mutual mistake of fact
(c)An adjustment under section 27a(4) – taxable value (erroneous uncapping of taxable value) or an exemption under section 7hh(3)(b) – qualified start-up business exemption (application for the extension for filing an annual Michigan Business Tax Return for a qualified start up business).
(d)An error of measurement or calculation of the physical dimensions or components of the real property being assessed.
(e)An error of omission or inclusion of a part of the real property being assessed.
(f)An error regarding the correct taxable status of the real property being assessed.
(g)An error made by the taxpayer in preparing the statement of assessable personal property undersection 19.
(h)An error made in the denial of a claim of exemption for personal property under section 9o
(i)Any of the following errors regarding the disabled veteran’s exemption in MCL 211.7b:
1)An error made by the local tax collecting unit in the processing of a timely filed exemption affidavit.
2)A delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military service and entitled to veterans’ benefits at the 100% rate.
(j)An exemption under section 7u(10), for the immediately preceding tax year only, if the exemption was not on the assessment roll and was not denied for that tax year.

If you have any questions regarding these items that qualify for correction or adjustment before the December Board of Review, and whether you qualify, please contact the Assessor’s Office at: (248) 796-5230.