The townships of Pine River, Bethany, and Arcada created a Combined Board of Review (CBOR) to streamline and enhance the level of service provided our taxpayers.

Michigan law says “The governing bodies of 2 or more contiguous townships may, by agreement, appoint a single board of review to serve as the board of review for each of those cities or townships for purposes of this act. The provisions in subsections (1) to (5) should serve as a guide in determining the size, composition, and manner of appointment of a board of review appointed under this subsection. (MCL 211.28(6))”

It continues, “For Boards to combine and act as a single Board of Review, several conditions must be met. First, the local units must be contiguous. Contiguous is defined as local units that touch or abut each other, this can be on the side, top, bottom or corner.”

The Township Board of each local unit must agree and take formal action to approve to combine their Boards of Review. If all local units involved agree and take formal action to approve, the units can combine to operate as a single Board of Review.

Three registered voters of the townships and two alternates make up the Combined Board of Review (CBOR). They meet on the Tuesday following the first Monday of March to review the assessment roll. On the second Monday of March, the three regular BOR members will meet with property owners to hear appeals and have the authority to make changes to any property’s assessed value if they feel appropriate. 

Any resident may appear in person or protest to the March CBOR in writing. All individuals who protest to the CBOR will be notified of their decision and their appeal rights in writing. After the CBOR completes its review of the assessment roll, the Township Assessor will deliver it to the Gratiot County Equalization Department. No value changes can be made to the assessment roll after the March BOR members have endorsed it. 

The CBOR will meet again on the Tuesday following the third Monday in July and on the Tuesday following the second Monday in December to correct “qualified errors” and rule on several exemption appeals.