The members of the Board of Review are volunteers from your neighborhood who review the assessment roll on behalf of City of Owosso residents and property owners. As per the City Charter, the Board of Review is composed of five members who have the qualifications for holding elective offices and who are freeholders of property assessed for taxes in the city. The members of the Board of Review shall be appointed by the Mayor, subject to confirmation by the council, and may be removed for reasons of non-feasance or misfeasance. The council shall set the compensation for the Board of Review, which compensation shall be on a per diem basis.

The Board of Review shall convene in its first session on the Tuesday following the first Monday in March. The Board of Review shall convene in its second session on the second Monday in March and shall be in session for six hours on that day and six hours on the succeeding day with a minimum of three hours being held after 6:00pm.

Appeals pertaining to value and classification can only be made to the March Board of Review. Failure to appeal to the March Board of Review denies your right for further appeal to the Michigan Tax Tribunal. Appeals may also be made to the March Board of Review by letter.

The Board of Review shall also meet on specified dates in July and December, but only for the purpose of correcting clerical errors and mutual mistakes of fact and granting Disabled Veteran and Hardship exemptions.

The Board of Review is governed by the General Property Tax Act and guided by the State Tax Commission.