All non-exempt property must be assessed at 50% of true cash value and uniformly assessed with other property in the classification. The purpose of the Board of Review is to ascertain that this has been accomplished by allowing taxpayers to appeal their property’s assessed value or taxable value. No person can appeal his or her assessment to the Michigan Tax Tribunal unless he or she has first appeared before the Board of Review. Certain commercial properties can appeal directly to the Michigan Tax Tribunal.
The Board of Review of Southfield Township consists of three members, plus an alternate. Board members are required to be residents of the Township and at least 2/3 of the members must be property taxpayers. No member of the school board or township board, nor a spouse, mother, father, sister, brother, son or daughter of the Township Assessor may be a member of the Board of Review. Each member goes through educational training for the Board and must be certified by the State Tax Commission every 2 years. Southfield Township attempts to appoint members to the Board that are residents of each village within the Township.