The Board or Review consists of three residents appointed by Grandville City Council. The Board of Review members serve three-year terms. Board members are required to be landholders within the City of Grandville and shall meet the eligibility requirements for elective officers contained in Section 5.1 of the Grandville City Charter. The appointment of members is based upon their knowledge and experience in property valuation.
MARCH BOARD OF REVIEW
The Board of Review meets annually in March to review the assessment roll. The March Board of Review has authority to change the current year’s assessments. The March Board of Review may consider the following matters relating to the current assessment year:
- Valuation determinations made by the Assessor
- Exempt or taxable status of eligible personal property
- Exempt or taxable status of eligible manufacturing personal property
- Real and Personal Property Classification determinations made by the Assessor
- Requests for taxable value corrections that did not conform with the requirements of the General Property Tax Act
- Taxable value uncapping determinations made by the Assessor
- Disabled Veteran and Poverty Exemption requests
JULY AND DECEMBER BOARD OF REVIEW
The Board of Review meets annually in July and December to correct qualified errors and to consider appeals related to Principal Residence Exemptions, Qualified Agriculture Exemptions, Taxable Value uncapping, Disabled Veteran and Poverty Exemptions.
Qualified errors are defined in the act as:
- A clerical error relative to the correct assessment figure or rate of taxation
- A mutual mistake of fact
- 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 made by the taxpayer in preparing the statement of assessable personal property
- An error made in the denial of a claim of exemption for personal property
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