Board of Review December 15 Special Meeting
December 2, 2020
PUBLIC NOTICE
CITY OF SOUTHFIELD
BOARD OF REVIEW – DECEMBER 15, 2020 – SPECIAL MEETING
2020 ASSESSMENT ROLL CORRECTIONS
The Board of Review shall convene on Tuesday, December 15, 2020 for the purpose of CORRECTING CLERICAL ERRORS or MUTUAL MISTAKES OF FACT, HAVING OCCURRED on the 2018, 2019 or 2020 ASSESSMENT ROLL(S) OF THE City of Southfield as prepared and presented by the Southfield City Assessor, in compliance with, the Michigan Compiled Laws section MCL 117.3 and MCL 211.53b.
This meeting is scheduled to be held in the Municipal Building, Assessor’s conference room with social distancing, located at 26000 Evergreen Road, Southfield, Michigan. The meeting is open and available to the general public via Webex Video Conference. There is no public comment unless you have an item before the Board and only at the discretion of the Chair. The meeting will be conducted from 9:30 a.m. until 10:30 a.m. or until all corrections have been resolved.
MCL 211.53b provides that the July and December Boards of Review can correct “qualified errors” for the current year and one-year prior.
A qualified error is defined as 1 or more of the following: (See STC Bulletin 20 of 2020)
- A clerical error relative to the correct assessment figures, the rate of taxation, or a mathematical computation relating to the assessing of taxes.
- A mutual mistake of fact
- An adjustment under section 27a (4) (erroneous uncapping of taxable value) or the exemption under section 7hh (3)(b) (application for the extension for filing an annual Michigan Business Tax Return for a qualified start up business).
- 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 regarding the correct taxable status of the real property being assessed.
- An error made by the taxpayer in preparing the statement of assessable personal property under section 19.
The July of December Board CANNOT hear individual protests of value.
Meeting Location:
https://cityofsouthfield.webex.com/cityofsouthfield/onstage/g.php?MTID=e10a65759483d11dfe9693f27bfcf7d27
Call in Audio only: 1-415-655-0001
Access Code: 179 370 4599