By Brett Cummings

由于大面积的洪水，密歇根州西南部的人们正经历着严重的财产贬值. 即使是没有直接受到洪水破坏的房产也在经历贬值，这是由于该地区的耻辱，以及人们对情况在好转之前可能会变得更糟的猜测. Over the past several weeks, 许多受影响的个人联系我，问他们是否可以:1)拒绝支付目前的房产税账单, 2) pay under protest, or 3) fight their taxes until something is done. 本文将重点讨论后者，但我将快速地讨论前两个选项.

Not paying your property taxes will result in fees, interest, penalties, 如果你超过两年没有支付房产税，甚至可能失去你的财产(MCL 211).1 et seq). 在密歇根州，在抗议的情况下缴纳房产税是不被法律承认的，因此不会对你的潜在纳税义务产生影响.

The Appeal Process

A. The Annual Assessment Notice

In the next few weeks, the tax assessors will mail a Notice of Assessment, Taxable Valuation, 及物业分类(以下简称“通知书”). At the top of the page, it will say “THIS IS NOT A TAX BILL.“这份文件经常被扔进垃圾桶而没有被大多数房主审查，因为, after all, it says it’s not a bill. 该通知很重要，因为它说明了房产在当前纳税年度的“评估价值”和“应税价值”，这是确定房产税金额的基础.

The assessed value should be ½ of the true cash value of the property. 真正的现金价值被定义为“评估时适用该术语的物业所在地方的通常售价”(《客户端》).27). For the purpose of this article, 客户端将假设真实现金价值等同于您在前一年12月31日可以出售您的房产的价值, but please understand that it is a little more complicated than that. That means if the assessed value on your Notice says $200,000, 当地的估价员认为你的房产的真实现金价值是400美元,000.

应税价值乘以当地的村庄税率，以确定财产的纳税义务. 应税价值每年只能以通货膨胀率或5%的速度增长, whichever is lower (unless uncapped, which is beyond the scope of this article). As a result, 由同一个人长期拥有的物业，其评估价值与应税价值的比例不成比例.e. 他们的纳税义务远低于房产所反映的价值。. 如果应税价值低于你认为你的财产的真实现金价值的一半, it is likely not worth your time and energy to appeal your taxes.

如果你认为通知书有错误(例如所列的估价超过你认为你的物业价值的一半), you can appeal the Assessment.  请理解，这并不能免除你的纳税义务. You must still pay your taxes; however, if you prevail in your appeal, you will receive a refund with interest. Please also note that you cannot appeal prior years; you may only appeal the current year (and future years).

B. The March Board of Review

There are exceptions, but generally to pursue a property tax appeal, 你必须首先向3月份的审查委员会提交申请(通常在3月的第一周或第二周举行).  这是在乡镇一级的，比如德州乡镇，在城市一级的，比如波蒂奇和卡拉马祖. Your notice will include the address and deadline for your petition. 为了在3月份的审查委员会中取得成功，你需要提供证据来支持你的主张. For example, if you claim that your property is over assessed, 你需要提供证据证明真实的现金价值少于评估价值的两倍. 如果你从3月份的审查委员会收到了你想要的结果，你不必再走了. However, if you don’t receive the outcome you desire, all is not lost. The next step will be an appeal to the Michigan Tax Tribunal.

C. The Michigan Tax Tribunal

密歇根税务法庭有两个部门:完整的法庭和小额索赔部门. 本文将只讨论小额索赔分庭，因为它对涉及住宅物业的诉讼具有管辖权. 所有向税务审裁处递交有关住宅物业的呈请，须于7月31日或之前递交^st of the relevant tax year.

税务审裁处会将你的呈请移送审裁处，并将审裁处通知书送达评税主任. 税务评估员有28天的时间提交答复，否则就有被发现违约的风险. Thereafter, 双方可能会进行与财产估值相关的发现，也可能会提出某些动议(尽管在小额索赔部门相当罕见)。. 税务审裁处将在接下来的几个月内安排一场由税务审裁处法官主持的当面聆讯. 

In my experience, the hearings are typically noticed out for some time between January and March of the following year after the subject Notice was sent; however, this is largely dependent on the docket and management of the Tribunal.

D. Conclusion

This is not a quick process, and while it may seem daunting at first, 许多人如果做好充分准备并有必要的证据来支持他们的主张，他们就能成功地上诉. Keilen Law拥有经验丰富的房地产律师，可以帮助您了解财产税上诉的细微差别以及您可能拥有的任何其他房地产需求. For a free initial consultation, please call (269) 382-4818.