BOARD OF REVIEW

Board of Review Members 2026
​
Hamid Mir
Mike Dewey
Jim Johnson
​Mary Ann Nugent, Sec'y/Ex-Off 
Vacancy -Alternate
​
Assessor

Jessica Johnson
Johnson Assessing Services
PO Box 186
Ludington, MI 49431
​[email protected]
(231) 794-2025


TAX FORMS 
www.michigan.gov/taxes/property/exemptions

Petition to Board of Review L-4035
How to Read Your Assessment Change Notice
​Principal Residence Exemption (PRE)
Request to Rescind Principal Exemption (PRE)
State Tax Commission Affidavit for Disabled Veterans Exemption
​Request to Rescind Disabled Veterans Exemption
Application for MCL 211.7u Poverty Exemption
All Poverty Exemption Forms and Information webpage

Lake County Parcel Split-Combination Request
​Lake County Change of Address Form

              Board of Review Dates 2026

Tuesday, March 3, 2026, 12:15 -1:00 PM - Organizational Meeting

Tuesday, March 9, 2026, 1:30 - 7:30 PM - Appeals
Wednesday, March 10, 2026, 1:30 - 7:30 PM - Appeals

Thursday, March 19, 2026, 9:30 AM - Finalize/Close Out Assessment Roll

Written Protests must be received prior to Monday, March 9, 2026, at the Sauble Township Office.

​
Tuesday, July  23, 2026, Time TBD - Principal Residence Exemption, Veteran Exemption, Poverty Exemption, and Clerical Errors and Mutual Mistakes of Facts. 

Tuesday, December 17, 2026, Time TBD - Principal Residence Exemption, Veteran Exemption, Poverty Exemption, and Clerical Errors and Mutual Mistakes of Facts. 
​
​The Board of Review will meet as many more days as deemed necessary to hear questions, protests, and to equalize the 2026 assessments.  By Board Resolution, taxpayers are able to protest by letter or email to:  [email protected] or mailed to Sauble Township Board of Review, 8906 W 6 Mile RD, Irons, MI  49644, provided protest is received prior to March 9, 2026.

BOARD OF REVIEW AGENDA & MINUTES

BOR Closing Meeting Agenda 3.19.26
Draft Closing Meeting Minutes 3.19.26

BOR Appeals Hearing Agenda 3.10.26
Draft BOR Appeals Hearing Minutes 3.10.26

BOR Appeals Hearing Agenda 3.9.26
Draft BOR Appeals Hearing Minutes 3.9.26

BOR Organizational Meeting Agenda 3.3.26
Approved BOR Org Meeting Minutes 3.3.26

BOR Public Notice 2026 Schedule
​
01-2026 Authorization to Allow Local Residents to Protest in Writing to the Board of Review

02-2026 Poverty Exemption, Income Guidelines, and Asset Level Test Policy

03-2026 Resolution Waiving Penalty Fees and Interest for Failure to File a Property Transfer Affidavit

04-2026 Resolution to Set an Alternate Date for the July or December Board of Review



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​BOR Public Notice 2025 Schedule
Resolution 01-2025 Authorization Allowing Local Residents to Protest in Writing to Board of Review 
Resolution 02-2025 Establishing Poverty Guidelines for Exemption from Property Tax Contributions
Resolution 03-2025 Waiving Penalty Fees and Interest for Failure to File a Property Transfer Affidavit
BOR March 4, 2025 Organizational Meeting Agenda
BOR March 4, 2025 Org Meeting Minutes
BOR March 10, 2025 Appeals Agenda
BOR March 10, 2025 Appeals Minutes
BOR March 11, 2025 Appeals Agenda
BOR March 11, 2025 Appeals Minutes
BOR March 14, 2025 Closing Meeting Agenda
BOR March 14, 2025 Closing Meeting Minutes
BOR Agenda December 10, 2024 
BOR Minutes December 10, 2024