Tax Assessment Board of Review

Tax Assessment Board of Review (BOR) is a local committee of electors from within the community. The five members are appointed by the City Commission. The purpose of the Board of Review is to receive and hear taxpayer appeals of the annual assessment roll.

Meeting Schedule

The Board of Review is required to meet in March of each year. If there is business to conduct, the Board of Review shall also meet in July or December or both July and December. The Board meetings are governed by the latest edition of Roberts’ Rules of Order.

You can find information on the Tax Board of Review meeting schedule, agendas, and minutes via the meeting portal: Agendas and Minutes 

Membership and Term

The board consist of five members appointed by the City Commission for four year terms. All members must be City residents.

Current Board Members

  • James McClusky (Term Expiration 1/1/26)
  • Chad Stevens (Term Expiration 1/1/28)
  • Holly Haapala (Term Expiration 1/1/26)
  • Jason McLeod (Term Expiration 1/1/28)
  • Joseph Cochran (Term Expiration 1/1/26)

Boards and Commission Application Process

Please submit completed Boards and Commission Application to:

Email: rtroyer [at]
Mail: City of Sault Ste. Marie - Robin R. Troyer, Deputy City Manager, 225 East Portage Avenue, Sault Ste. Marie, MI 49783