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1. Why does the assessed value change from year to year?

The assessed value must reflect 50% of market value. As market value changes, so does your assessment. For instance, if you add a garage to your home, the assessed value increases. However should your property be permanently damaged by fire, the assessed value would decrease. Property owners have a responsibility for reporting any changes made to their property that would affect its value. When you obtain a building permit, our office is notified by the Building Department.

2. Why do assessments go up when a property hasn’t changed?

Market value is a product of the price paid for the property. Since assessments must be set by market value, changing real estate values in the community will be reflected in the assessments. As prices increase/decrease, so does market value. All property values do not change to the same degree. Many factors influence values. Properties with water or scenic views, for example, may increase more rapidly than others.

3. What is taxable value?

The taxable value was created upon the passage of Proposal A, by the electorate in 1994. The taxable value is the lower of the State Equalized Value or the capped value. This is the value used times the millage rate that produces the amount of taxes levied against the property.

4. What is the capped value?

The taxable value can increase from year to year by 5.0% or the amount of the Consumer Price Index (CPI), whichever is less. Additions or losses to the property are also taken into consideration. The formula is the previous taxable value, minus losses, times 1.05% or the CPI, whichever is less, plus any additions equals the capped value.

5. If I am unhappy with the assessed value or taxable value, what can I do about it?

The first thing you should do is talk to your local Assessor about the valuation on your parcel. Check the appraisal records to make sure all components of the property are correct. If you wish to proceed at this point, you must make an appointment with the March Board of Review to lodge an appeal.

The Board of Review is set up under the Michigan General Property Tax Law. The 3-member board is appointed by the Township Supervisor and approved at a public meeting by the Board of Trustees. The Board of Review will hear your appeal and will make a decision using their best judgment.

6. I will be out of town during the March Board of Review. How can I lodge an appeal?

You may send a personal representative or a letter of explanation. Please include the reason for appealing your assessed value, the parcel identification number, your address, and telephone number. You must also include an original signature on your letter and if you send a representative, you will need to provide a signed Letter of Authorization. The Board of Review will make a decision and notify you by first class mail.

7. What if I am not satisfied with the Board of Review decision on my appeal?

You have the right to file an appeal with the Michigan Tax Tribunal. This appeal must be filed with the Tribunal on or before June 1st (for commercial properties) or August 2nd (for residential properties) of the current year. You can mail your appeal to:

Michigan Tax Tribunal
P.O. Box 30232
Lansing, MI 48909

or call 517-335-9760

Michigan Tax Tribunal.

8. Am I allowed to view my appraisal records?

Yes, most departmental records are considered public record and are open for inspection during normal business hours.