The Board of Review (BOR) is made up of three registered voters of the Township and two alternates who meet on the Tuesday following the first Monday of March to review the assessment roll. On the second Monday of March, the three regular BOR members will meet with property owners to hear appeals and have the authority to make changes to any property's assessed value if they feel that it is appropriate under the law. Any resident may appear in person or protest to the March BOR in writing. All individuals who protest to the BOR will be notified of their decision and their appeal rights in writing. After the BOR completes its review of the assessment roll, the Township Assessor will deliver the roll to the Macomb County Equalization Department. No value changes can be made to the assessment roll after it has been endorsed by the March BOR members. The BOR will meet again on the Tuesday following the third Monday in July and on the Tuesday following the second Monday in December to correct "qualified errors" and to rule on a number of exemption appeals.