In response to COVID-19, certain local offices and government buildings have closed or have limited access. Law firms have also been required to work remotely. As a result, many taxpayers have been unable to protest their 2020 property tax assessments and meet filing deadlines. In response, Governor Gretchen Whitmer has decided to temporarily modify certain rules and procedures so as to extend certain deadlines.
On May 14, 2020, Governor Whitmer signed Executive Order 2020-87 extending some of these filing deadlines. The full text of the executive order can be read at:
https://www.michigan.gov/whitmer/0,9309,7-387-90499_90705-529457–,00.html
There is a serious question whether Governor Whitmer has legal authority to extend these deadlines, so parties should try to file within the original deadlines if able to do so.
A breakdown by type of appeal for these updates can be seen below:
Local Board of Review Meetings:
The annual local Board of Review meetings were scheduled for March, as the COVID-19 situation was beginning. Executive order 2020-87 requires that additional Board of Review meetings be held in July. Property owners may file objections to the classification or assessment of property, even if protests were not filed in March. However, the order does not provide for a rehearing or reconsideration for any protest or request that was previously decided by the Board of Review in March.
Commercial & Industrial Assessment Disputes:
For commercial and industrial property, the deadline to appeal to the Michigan Tax Tribunal has extended from May 31 to July 31. However, the deadline to appeal to the Tax Tribunal is 35 days after the Board of Review decision if that is later than July 31.
Residential Assessment Disputes:
For residential property, the deadline to appeal to the Michigan Tax Tribunal remains July 31. However, the deadline to appeal to the Tax Tribunal is 35 days after the Board of Review decision if that is later than July 31.
Classification Disputes:
The classification of property may be disputed to the July Board of Review. A petition to the State Tax Commission to appeal the classification of the property must be filed by September 1, 2020.
