Sample Property Tax Appeal Letter

A Guide to the Michigan Property Tax Appeal Process

NOTE: This sample letter indicates many of the grounds for a reduced assessment. It is unlikely that any appeal would have this number of issues, but each reduction is important. Bring a copy of your information for yourself and for each Board of Review member. Read your appeal to the Board. Be brief, make your points, show photographs you may have, and be professional.

March 2, 2011

Jane Citizen
123 Main Street
City, MI 45678
Phone (123) 456-7890

To the Board of Review for City, MI:

I wish to appeal my property tax assessment for the following reasons.

1. According to my property’s Assessment Card, I have noted the following discrepancies:

A. I do not have a fireplace as indicated. Estimated value: $1,800.
B. I do not have a tile bath as indicated. Estimated value: $1,200.
C. I do not have 1500 square feet of living space. I actually have 1000 square feet.
Reduced value: $6,920.

For these errors, $9,920 should be deducted from the true cash value.

2. I have noted the following defects on my property. They reduce the value of my property by the following amounts:

A. Cracked foundation: $3,800.
B. Cracked exterior wall: $2,200.

For these defects, $6,000 should be deducted from the true cash value.

3. I live in an area that has mixed zoning. Next door there is a new junkyard that emits loud noises and noxious odors. This affects the value of my property. I believe my true cash value has been reduced by $3,000.

Grand total of the above: $18,920.

I have attached a worksheet comparing the SEV of my property with these parcels in the area:
123 Main Street
456 Michigan Avenue
731 Windsor Boulevard

Sincerely,

Jane Citizen

[top of page]

We welcome your calls.

Dan A. Penning