Michigan Form L-4035, also numbered Form 618, is the petition you file with your local Board of Review to challenge how the assessor valued, classified, or exempted your property for the current tax year. The Michigan Department of Treasury publishes the form, but you submit it to the clerk or assessor of the city or township where the property sits, not to the state.1Michigan Department of Treasury. Michigan Form L-4035 – Petition to Board of Review The board starts hearing protests on the second Monday in March, so your completed petition and evidence must reach the local office before the board adjourns its March sessions for the year.2Michigan Legislature. Michigan Compiled Laws 211.30
What You Can Protest on L-4035
The form covers four categories. You can raise one or several on the same petition.
- Assessed value. Michigan sets a property’s assessed value at 50 percent of its true cash (market) value. If the figure on your assessment notice is higher than half of what the property would actually sell for, this is the most common reason to petition.3Michigan Legislature. Michigan Compiled Laws 211.27a
- Taxable value. Under Proposal A, taxable value can rise each year only by the lesser of 5 percent or the rate of inflation, unless there has been a transfer of ownership. A larger jump without a sale or transfer is grounds to protest.3Michigan Legislature. Michigan Compiled Laws 211.27a
- Classification. The assessor assigns each parcel a classification — residential, agricultural, commercial, industrial, timber-cutover, developmental, or utility — based on current use. A wrong classification can change your tax rate or block certain exemptions.4Michigan Legislature. Michigan Compiled Laws 211.34c
- Qualified agricultural property exemption. Agricultural property is exempt from the 18-mill local school operating tax. If the assessor denied or reduced that exemption, you appeal the decision on this form.5Michigan Legislature. Michigan Compiled Laws 211.7ee
Poverty exemptions are not on L-4035. Those use Treasury Form 5737, filed with your city or township any time after January 1 but before the last day of the Board of Review session, with federal and state income tax returns for everyone living in the home.6Michigan Department of Treasury. Form 5737 – Application and Affirmation for MCL 211.7u Poverty Exemption7Michigan Legislature. Michigan Compiled Laws 211.7u
Evidence to Gather Before You Fill It Out
The board will have the assessor’s data in front of them. Your packet needs to show why that data is wrong.
For a value protest, comparable sales are the strongest tool: recent sales of similar properties in your neighborhood, matched for size, age, and condition. Keep your assessment notice at hand as a reference — it is mailed at least 14 days before the board meets and lists the assessed and taxable values you are contesting.
A professional appraisal carries significant weight when the property has unusual features or condition problems. Residential appraisals typically run $300 to $800. Photos of damage — foundation cracks, roof deterioration, flooding — paired with contractor repair estimates show that the property’s actual condition does not match what the assessor assumed.
For a classification dispute, the evidence shifts to land use: farm operation records for agricultural, leases for commercial tenants, photos and permits showing the current activity on the parcel. Organize everything into a short packet and bring enough copies for each board member.
Filling Out Form L-4035 Section by Section
Download the current revision from the Treasury’s website; many local assessor’s offices also stock printed copies.1Michigan Department of Treasury. Michigan Form L-4035 – Petition to Board of Review The form has a property identification header, four numbered sections, and a certification block.
Property Identification
Print your name as the owner at the top, and the petitioner’s name if someone else is filing on your behalf. Enter the parcel identification number — the unique code your municipality uses to track the property, found on your assessment notice and tax bill. The parcel code is required. Property address and legal description are optional but useful.
Section 1: Protest of Assessment
Enter the assessor’s current assessed value and tentative taxable value, then your own estimate of the property’s true cash (market) value. Use the figures from your assessment notice so the board can see exactly where you disagree. Skip this section if you are protesting only classification or the agricultural exemption.
Section 2: Protest of Classification
Write in the classification the assessor assigned this year and check the box for the one you believe is correct. The options are agricultural, commercial, industrial, residential, timber-cutover, developmental, and utility (personal property only). The form reminds the board that classification decisions must follow the definitions in MCL 211.34c and cannot be influenced by whether a particular classification would qualify the property for a principal-residence or agricultural exemption.4Michigan Legislature. Michigan Compiled Laws 211.34c
Section 3: Qualified Agricultural Property Exemption
Enter the percentage of the exemption the assessor granted (0 if it was denied entirely) and the percentage you are requesting (100 for the full exemption). This section is only for the 18-mill school operating tax exemption.5Michigan Legislature. Michigan Compiled Laws 211.7ee
Section 4: Reason for Protest
State in plain language why you disagree with the assessor. A few clear sentences referencing your comparable sales, appraisal, or land-use evidence will do. If your protest covers more than one category, address each.
Certification
Sign and date the form and include your address and phone number. An unsigned petition is rejected without a hearing.
Filing and Appearing Before the Board
Submit the completed L-4035 to the clerk or assessor of the city or township where the property is located. The board meets for at least 12 hours during the week of the second Monday in March, including at least 3 hours of sessions scheduled after 6 p.m., and your petition must be received before it adjourns its final March session for the year.2Michigan Legislature. Michigan Compiled Laws 211.30
Nonresident taxpayers can file the petition, protest, and supporting papers entirely by mail; a personal appearance is not required.2Michigan Legislature. Michigan Compiled Laws 211.30 Resident taxpayers generally need to appear in person unless the local municipality has adopted an ordinance or resolution allowing letter protests. Where that option exists, the township or city must mention it on the assessment notice, so check the notice before assuming you can mail yours in.
The hearing is informal. You present your evidence, explain why the assessor’s figures or classification are wrong, and answer questions. Stay on the facts the board can act on — values, condition, comparable sales, land use — rather than arguments about how much tax you owe or how much your bill went up. The board’s authority is limited to correcting the assessment; it cannot adjust tax rates or grant relief outside the categories on the form.
After the Board Decides
The Board of Review must send you written notice of its decision no later than the first Monday in June. The notice includes the board’s action on your protest, the state equalized value or tentative taxable value of your property, and information about your right to appeal to the Michigan Tax Tribunal.2Michigan Legislature. Michigan Compiled Laws 211.30
Filing with the board is technically voluntary, but skipping it has consequences. You cannot appeal a valuation or exemption dispute to the Michigan Tax Tribunal unless you first protested to the board, and missing the March deadline generally forfeits your chance to challenge that year’s assessment.8Michigan Legislature. Michigan Compiled Laws 205.735 Commercial and industrial property owners are the exception: they may appeal valuation disputes directly to the Tax Tribunal without first going through the local board.
If the board denies or only partially adjusts your protest, you have until June 30 of the tax year involved to file a written petition with the Michigan Tax Tribunal.8Michigan Legislature. Michigan Compiled Laws 205.735 Missing that date means waiting until the following year’s assessment to try again.
If You Missed the March Deadline
Boards of Review also meet on the Tuesday following the third Monday in July and the Tuesday following the second Monday in December. These sessions have a narrower scope. The board can correct qualified errors — clerical mistakes, mathematical errors, measurement errors, mutual mistakes of fact, and errors in the taxable status of the property — for the current year and the immediately preceding year. It can also hear poverty exemption applications and qualified agricultural exemption appeals, which is useful if your circumstances changed after March.9Michigan Legislature. Michigan Compiled Laws 211.53b What the July and December boards cannot do is hear a general valuation protest. That has to go through the March session, or, for eligible commercial and industrial property, directly to the Tax Tribunal.