Board of Review
About
Established by the City of Westland Charter, Section (13.7), and Michigan General Property Tax Law Act 206, 1893, as amended, the Board reviews the annual assessment roll and hears appeals of real and personal property assessments. The board also corrects "clerical errors, mutual mistakes of fact, and homestead status" relative to the current and prior year's assessment rolls.
The Board of Review is governed by three members and two alternate members that are appointed by the Mayor and subject to confirmation of the City Council. Members are appointed to three-year terms commencing on December 1. Each Board member must be registered electors of the City, reside within the City of Westland, and own real property in the City. The Westland Board of Review reviews the annual assessment roll and hears appeals of real and personal property assessments. The board also corrects “clerical errors, mutual mistakes of fact, and homestead status” relative to the current and prior year’s assessment rolls.
Members
- Mel Tockstein, Chair
Term expires: December 31, 2024 - Roderick Curry
Term expires: February 5, 2024 - Dennis Weese
Term expires: December 6, 2024
- Kari Beebe, Alternate
Term expires: June 7, 2024 - John Sullivan, Alternate
Term expires: September 21, 2023
Desired Skills
- Banking / Finance Background
- Property Appraisal / Assessing Background
- Real Estate Law Background
Diversity Breakdown
The information provided in the charts below and under each individual Board or Commission was self reported and the City does not warrant the accuracy of the information.
| Age Breakdown | Ethnicity Breakdown |
Gender Breakdown | Geography Breakdown |
General Board of Review Meeting Requirements
- All meetings are open to the public, pursuant to Act Number 266 of the Public Acts of 1976.
- A resident taxpayer must appear in person or be represented by an authorized representative.
- Attorneys, accountants, agents or representative may appear on behalf of a property owner; however, a Written Authorization Letter (PDF) from the Assessor's office must be signed by the property owner and their representative.
- A resident and non-resident taxpayer may file a protest in writing and shall not be required to make a person appearance. All written protest must be received by the board of review prior to the adjournment of the Board.
Assessment Notice
Every year, near the end of February, an Assessment Notice will be sent to each real property and personal property owner in the City of Westland. On this notice will be the previous and current year's assessed and taxable value. The dates and hours the March Board of Review meet will be on the Assessment Notice and the information about making an appeal. Upon receiving the Assessment Notice in the mail the Assessor's Office is available during regular business hours, to answer any questions about the Assessment Notice. Assessing staff will be available to explain and discuss how assessments, property classifications and homestead percentages were developed, or other assessing related questions.
The March Board of Review has an organizational meeting every year on the Tuesday following the first Monday in March. This meeting is held in the Council Chambers at the Westland City Hall. The objective of the organizational meeting is to review the current year assessment roll, make changes to the roll as deemed appropriate, and review hearing schedules for the upcoming Board of Review.
Authority Review
The March Board of Review has the authority to review the following types of appeals: current year assessed value, current year poverty exemptions under MCL 211.7u; current year Assessor denial of the continuation of a Qualified Agricultural Property Exemption, and the current year assessment classification. The Board shall review the roll according to facts existing on tax day, proceeding December 31.
Every person who makes a request, protest or applications to the board of review for the correction of the assessed value or the tentative taxable value of the person's property shall be notified in writing of the board of reviews action, not later than the first Monday in June.
Scheduled Assessment Appeal Hearings
After the organizational meeting, the March Board of Review meets to hear scheduled assessment appeal hearings. The Board shall meet for a minimum of three days and no less than six hours per day as prescribed by law. Also, the Board should meet for a minimum of (3) hours of its required sessions after 6:00 pm. Two out of the three members constitutes a quorum for the transaction of the business of the committee.
Appointment
If a taxpayer wants to appear at the March Board of Review one must contact the Assessor's office and schedule an appointment. Appointments are required in order to serve all taxpayers in a timely and orderly manner. Taxpayers do not have to be present to make an appeal to the Board of Review. Written protests are an acceptable form of an appeal and must be mailed to the Assessor's office and received by the adjournment of the March Board.
When appealing an assessment a Petition to Board of Review (L-4035) form (PDF) must be completed before being heard by the Board. Filing a protest to the March Board of Review is necessary to protect your right to further appeal the decision to the Michigan Tax Tribunal.
Appeal
An appeal must be made to the local Board of Review in order to preserve the right to further appeal to the Michigan Tax Tribunal. An appeal of the Board of Review actions (except for property classification) may be made to the Michigan tax Tribunal, P.O. Box 30232, Lansing, MI 48909, in writing by July 31 of the current year. Appeals that relate to the valuation of property classified as commercial, industrial, or developmental real property do not require protest to the March Board of Review. These types of appeals must be filed with the Michigan Tax Tribunal by May 31 of the current tax year. Appeals that contest the levying of a special assessment must be filed within 35 days of the date of hearing to confirm the special assessment roll.
The July Board of Review meets on the Wednesday following the third Monday in July each year. The meeting is held at the Westland City Hall in the Council Chambers. This meeting of the Board is convened by the Assessing officer to correct any clerical error or mutual mistake of fact. There are no valuation appeals heard at this meeting.
Principal Residence Exemption
An owner of a property that should have a "principal residence exemption" or "qualified agricultural" on the property by June 1 may appeal to the July Board of Review for the current year and the preceding three years if the exemption was not on the roll.
Poverty Exemptions
PA 74 of 1995 authorizes the July Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions denied by the March Board of Review. Poverty exemptions are only heard by the Board once per year. If the taxpayer does not agree with the decision of the board an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.
Disabled Veteran Exemptions
PA 161 of 2013 authorizes that veterans who are disabled and who was discharged from the armed forces of the United States under honorable conditions or his/her surviving unmarried spouse may request an appeal of their property taxes. These exemptions must be renewed every year with the Board of Review.
Appeal
An owner of a property may appeal the rescission of a principal residence exemption to the July Board of Review in either the year for which the exemption is rescinded or an immediate succeeding year.
The December Board of Review meets on the Wednesday following the second Monday in December. The meeting is held at the Westland City Hall in the Council Chambers and allows the assessing officer to correct any clerical errors or mutual mistakes of facts. There are no valuation appeals heard at this particular meeting.
Principal Residence Exemption
An owner of a property that should have a "principal residence exemption" or "qualified agricultural" on the property by June 1 may appeal to the July Board of Review for the current year and the preceding three years if the exemption was not on the roll.
Poverty Exemptions
PA 74 of 1995 authorizes the December Board of Review to hear appeals for poverty exemptions. However, this does not include exemptions already denied by the March Board of Review. Poverty exemptions are only heard by the Board once per year. If the taxpayer does not agree with the decision of the board an appeal can be made to the Michigan Tax Tribunal within 35 days of the decision.
Disabled Veteran Exemptions
PA 161 of 2013 authorizes that veterans who are disabled and who was discharged from the armed forces of the United States under honorable conditions or his/her surviving unmarried spouse may request an appeal of their property taxes. These exemptions must be renewed every year with the Board of Review.
Appeal
An owner of a property may appeal the rescission of a principal residence exemption to the December Board of Review in either the year for which the exemption is rescinded or the immediately succeeding year.
Meetings
The Board of Review meets March, July, and December on multiple days.
View the Boards and Commission Calendar for meeting information.