do If d nied theyh e untilJune to it to the ichig n T I I" eview At the hearing, the burden of proof fallon property owners. They will be expe ted to docu­ ment why they think the as e - ment i unjust. "They c n't ju t walk into . m II claim and y. 'My taxes rc t 0 high," Gri maid .: Typicall owner.. h w their ment arc out of line it h a e. meats and ale price of imilar hou e in their neighb r­ h d. They can al 0 offer tate­ ment from contractors that an improvement in progress has not reached the level of comple­ tion the or had judged. Or, if the property was recently pur­ chased, they can pre ent a bill of Ie. If the appeal is heard by a tri unal memb r, th de i ion is final. I nd ivid ual appeali ng before hearing officers can re­ quest, within 20 days of the hear­ ing, a hearing before a tribunal member. From there, di gruntled tax­ payer must go to the tate Court of Appeals. Gri som tells people they should pay the assessed tax, even if they are involved in an appeal. "They have to pay the taxes in order to get a final decision," she aid. If the asse sment is ruled exces ive, the Tax Tribunal or­ ders the taxing unit to refund any overpayment, plus 9 percent in­ terest. Last year, Michigan property owners flied 5,513 tax assess­ ment appeals with the small claims division.