Form 618 at a glance
What it is: Form 618 is the Petition to Board of Review, to be completed by owner or owner's agent.
Who signs: The Certification, with its Signature, Date and Phone Number, is part of the form to be completed by owner or owner's agent.
A filled-in Form 618 example: an owner protests an assessed value
How to fill out Form 618, box by box
Owner's Name, Petitioner's Name and Year of Appeal
Enter the Owner's Name (Please Print or Type). Enter the Petitioner's Name (If Other than Owner. Please Print or Type).
Enter the Township or City, the County and the Year of Appeal.
Property identified and protested item
Under Property Identified, the parcel code is required; the property address and legal description are optional.
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption; check Protested Item: Assessed Value, Tentative Taxable Value, Taxable Status (exemption), Classification or Qualified Agricultural Property Exemption.
Protest of assessment
Complete section 1, Protest of Assessment, for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms.
Enter the Assessed Value and the Owner's Estimate of True Cash Value (Market Value).
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31.
The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.
Protest of taxable value
Complete section 2, Protest of Taxable Value, for a protest of Taxable Value, and check the Reason: Value of Losses, Value of Additions, Poverty Exemption or Uncapping %.
Protest of classification
Complete section 3, Protest of Classification, for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.
Enter the Classification of property on this year's assessment roll. Classification should be (check one of the following): Agricultural, Industrial, Timber Cutover, Utility (Personal Property Only), Commercial, Residential or Developmental.
If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, Lansing MI 48909, by June 30.
Protest of exemption for qualified agricultural property
Section 4, Protest of Exemption for Qualified Agricultural Property: if the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. The Board of Review has no authority to consider or act upon the exemption from the 18 school operating mills for homeowner's principal residence properties.
Enter the Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption denied) and the Percent qualified agricultural exemption requested by owner (Enter 100 if full exemption requested).
If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909 by July 31.
Reason for protest
Under Reason for Protest, state reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption.
Certification
Under Certification, sign, then enter the Date, Phone Number and Address.
More rules for Form 618
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review.
Sources
[1] Form 618 (Rev. 12-25), Petition to Board of Review, Michigan Department of Treasury (the Official source link on this page).