Board of Tax Review


The Board shall examine, review, and correct the assessment roll...of its own motion, or on sufficient cause being shown by a person. The board of Review shall have the same powers and perform like duties in all respects as are, by general law, conferred upon and required of Boards of Review in Townships.

Meeting Schedule
Board of Review required by City Charter. 3-year terms. The Board meets in March, July and December.

Questions about your Assessment Change Notice?

Interested in filing with the Board of Review?

Call (231) 922-4450 or visit the City Assessing Department.


Board consists of 5 members - all appointments are 3-year terms expiring 12/31. (Changed from two-year terms pursuant to Ordinance Amendment 507, enacted at the August 21, 2000, regular City Commission meeting.)  Appointments are made by the City Commission. Members must be "owners of property assessed for taxes in the City."

The City Commission shall appoint a Board of Review of five (5) citizens who are owners of property assessed for taxes in the City, who shall hold office at the pleasure of the City Commission. Charter Section 43.

Staff Liaison

Polly (Watson) Cairns - MMAO
City Assessor

(231) 922-4450

Board Members

Dan Stiebel
1809 Timberlane Dr, TC, 49686
(231) 633-0432
Initial Apt. Date: 02/06/2012
Termination: 12/31/2026

Brian McGillivary
332 Huron, TC, 49686
(231) 360-3320
Initial Apt. Date: 02/21/2024
Termination: 12/31/2026

John E. Peck
907 Wadsworth, TC, 49684
(231) 835-0534
Initial Apt. Date: 07/19/2021
Termination: 12/31/2024

Paul Fitzsimons
625 S. Union St, TC, 49684
(231) 342-9411
Initial Apt. Date: 09/05/2017
Termination: 12/31/2024

Barbara Rishel
615 S. Union St, TC, 49684
(231) 409-0752
Initial Apt. Date: 05/17/2010
Termination: 12/31/2025

March Board Of Review


If upon receiving your Assessment Change Notice you disagree with the value of your property or the classification you may schedule an appeal hearing with the March Board of Review or deliver a written appeal, attach the evidence you wish to be considered, and a completed L-4035 form prior to the last day of the Board of Review. Dates and times are listed on the Assessment Change Notice, which are mailed each year in the middle of February.

Please call our office prior to the March Board of Review meeting sessions with any questions or concerns regarding your Assessment Change Notice.  231.922.4450

***Please note the Board of Review is an appeal process***

The March Board of Review is in session to hear valuation and classification appeals. Board has no jurisdiction over millage rates that are multiplied against taxable values in the tax billing process.

All appeals must be accompanied by a completed L-4035 Form "Petition to the Board of Review" in order for your appeal to be valid. This form requires a signature, opinion of value, and your reason for appeal. It is recommended that a detailed explanation, an appraisal and/or other documents be provided to support your appeal. Form L-4035 can be provided by the Assessing Department or is available online, L-4035. Written/mailed appeals must be received prior to close of board Tuesday before 5pm.  No protests are accepted by email or fax.  If you are filing on behalf of a property owner, the Petition must be accompanied by an agent letter authorizing representation by the owner of record.

Residential Property Appeals

Appeals of residential property values must first be heard by the March Board of Review.

If you are not satisfied by a Board of Review decision, appeals of the decision can be filed with the Michigan Tax Tribunal by filing a petition by July 31.   Michigan Tax Tribunal information and forms are available online.

Commercial/Industrial/Personal Property Appeals

Appeals for commercial, industrial, or personal property can be taken to the March Board of Review, or be filed by petition directly with Michigan Tax Tribunal. Deadline for filing with the Michigan Tax Tribunal is May 31. 

Please contact our Department with questions or concerns.

July & December Board Of Review

The July and December Boards of Review meet to correct qualified errors and to consider appeals related to Principal Residence Exemptions, Qualified Agricultural Exemptions, and Poverty Exemptions. 

More information on Board of Review can be found at State of Michigan - Boards of Review.