A township Board of Review consists of 3 persons who must be electors of the township. Township Boards of Review meet in March for three sessions: one to receive the assessment roll and two others for property owner appeals. The March Board of Review meets to hear appeals regarding the assessed and taxable values, property classifications, and poverty exemptions. July and December Boards of Review hear appeals regarding Principal Residence Exemptions, clerical errors, or mutual mistakes of fact. If you do not agree with the Board of Review’s decision, you have the right to appeal that decision to the Michigan Tax Tribunal.