What can a property owner do if their "Appeal" is denied at the local Board of Review?

When a property owner's appeal is denied at the local Board of Review, they have the option to escalate their case by appealing to the Michigan Tax Tribunal for further review. This process allows the owner an opportunity to present their evidence and arguments regarding the assessed value of their property in a more formal judicial setting. The Michigan Tax Tribunal is an administrative court that specifically handles tax-related disputes, making it the appropriate venue for property tax appeals after a local board decision.

This option is structured to ensure that property owners have recourse to challenge assessment decisions beyond the local jurisdiction, providing a layer of oversight and fairness in property tax assessments. The tribunal can evaluate the assessment based on the evidence presented and can either uphold the local board's decision, modify it, or overturn it entirely.

In contrast, the other options do not provide viable methods for addressing the denial of an appeal. Selling the property or contacting a local congressman won't lead to the reassessment of the property’s value, and requesting a refund from the borough treasurer is not a solution applicable in this context, as tax refunds typically relate to overpayments rather than appeal processes.