The December Board of Review will meet on Tuesday, following the second Monday in December, in the Taylor Municipal Office. This special meeting of the Board is convened by the assessing officer to correct clerical errors and mutual mistake of fact. No valuation appeals are heard at this meeting.
Note: An owner of a property that is the "homeowner's principal residence" or is "qualified agricultural" property on June 1 may appeal to the July or December Board of Review for the current and/or immediately preceding 3 years if the exemption was not on the tax roll. PA 74 of 1995 authorizes the July or December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. This applies to current year only. An owner of a property may appeal the rescission of a homeowner's principal residence exemption to the July or December Board of Review in either the year for which the exemption is rescinded or in the immediately succeeding year.