Board of Review 2026
2026 Board of Review Schedule (all meetings are held at the township hall at 134 Morgan St, Fife Lake):
March 3, 2026 9am (Organizational Meeting: On this day, the Board holds their organizational meeting and formally receives the assessment roll from the assessor. This is the meeting for the Board to “get organized”. They should elect a chairperson, discuss how they are going to conduct business, review any statutory or policy changes they should be aware of for the current year and receive any briefings they want from the assessor regarding the assessment roll. The Board will not hear appeals at this first meeting. The organizational meeting date cannot be rescheduled to a different day)
March 9, 2026 3pm-9pm (Appeal hearings by property owner petition)
March 10, 2026 9am-3pm (Appeal hearings by property owner petition)
July 21, 2026 – 6pm
December 15, 2026 6pm*
*MCL 211.53b provides that the July or December Boards of Review can correct “qualified errors” for the current year and one prior year unless additional years are specifically addressed by the statute.
Inflation Rate used in the 2026 Capped Value Formula: The inflation rate, expressed as a multiplier, to be used in the 2025 Capped Value Formula is 2.70
2026 CAPPED VALUE = (2025 Taxable Value – LOSSES) X 2.70 + ADDITIONS
The formula above does not include 5% because the inflation rate multiplier of 2.70 is lower than 5%
The Fife Lake Township Board of Review (BOR) consists of three members. Two thirds of the membership of the BOR must be a taxpaying property owner and resident within the township. No member of the BOR may be a school board nor a family member, mother, father, sister, brother, son or daughter or adopted child of the Assessor. An elected or appointed member of the township board cannot serve on the BOR while holding office.
BOR members are appointed to their positions for a two year term expiring on odd numbered years. Two out of the three members present make a quorum for the BOR.
The BOR is required to meet in March each year. If there is business to conduct, the BOR shall also meet in July or December or both July and December.
The business of the BOR is to hear taxpayer appeals. The Township Supervisor acts as secretary to the BOR and keeps the official record of the proceedings and any change made in the tax rolls and files the record with the Township Clerk.
| NAME | POSITION | CONTACT |
|---|---|---|
| Debbie Rodriquez | Member | 231-879-3963 |
| Denise Berthiaume | Member | 231 879-3963 |
| Joann Wischman | Member | 231-879-3963 |
| Jayme Werner | Alternate Member | 231 879-3963 |
To get complete details on Board of Review duties and functions under the law, we await the new document from the Michigan State Tax Commission: Check back here, or contact the Supervisor.
We may currently have one opening for a Board of Review member. If you are interested in this position, and it has not been filled please call 231-879-3963 or email supervisor@fifelaketwp.com.