Assessing
Overview
The primary function of the Assessing Office is to accurately estimate the
market value of taxable properties within the community. As properties are sold,
a record of the sales prices and transaction dates are kept. Later, a market
study is conducted to determine the ratios at which comparable properties are
being sold in various areas throughout the community. Public Act 206 of 1893, as
amended, established the General Property Tax Law under which the Assessing
Office operates. Section I of the law states, “…That all property, real and
personal, within the jurisdiction of this state, not expressly exempted, shall
be subject to taxation.”
The assessed value of a property in Michigan is 50 percent of its True Cash
Value. To determine the assessed value, the Assessing Office considers the
following five factors: Taxability, ownership, description of property, location
of property, and market value. The term True Cash Value is defined in the tax
law as the “Usual Selling Price which could be obtained therefore at private
sale.”
The Assessing Office is also charged with maintaining up-to-date records on
all properties within its jurisdiction. Information including current property
ownership, legal description, location of easements, property dimensions,
improvements, and land use is maintained.
Assessment Change Notice
Every February, the Assessing Office mails the "Notice of Assessment, Taxable
Valuation, and Property Classification" to owners of property within the
Township. Listed on the notice is the property identification number, and common
address, as well as the tentative assessed value, taxable value and information
regarding filing appeals with the Board of Review.
Assessment Change Notice
Right to Appeal Assessed Values
Prior to the first Monday in March each year, the Assessing Office must
prepare a new assessment roll. At that time, taxpayers are notified of any
changes in assessed and/or taxable values. The assessment roll is examined and
reviewed at the annual meeting of the Board of Review. Anyone wishing to contest
his or her property assessment may do so by directing an appeal to this body.
Board of Review
The Board of Review reviews the assessment roll received from the Assessor to
check to see that it is complete, accurate, uniform and valid. It is a
three-member board comprised of Chesterfield Township residents that have
knowledge of property values. They are appointed by the Board of Trustees. This
body has the authority to make any adjustments they deem necessary in order to
ensure that assessments are lawfully set. Petitioners should be prepared to
present evidence that his or her property assessment exceeds 50% of the True
Cash Value.
The Board of Review will meet to hear aggrieved taxpayers, the Monday
following the first Tuesday in March, time and dates of these meetings are
written on the taxpayers Assessment Change Notices.
The Board of Review will hear the protests of anyone wishing to contest the
current property assessment during the month of March only. Appearances before
the Board of Review are made by appointment. Appointments may be made by calling
586-949-0400 ext. 8, then ext. 5
Letters of appeal will also be accepted if the taxpayer is unable to attend
said hearings or by authorizing a representative to state their appeal on behalf
of the property owner. All letters of objection must be received in the Township
office before the close of the March Board of Review which is also indicated on
the Assessment Change Notice.
All Board of Review correspondence letters must be legible, preferably typed
or hand written print on 8.5 x 11 sheet of paper to be made part of the file.
The Board requests that the petitioner have 3 Copies, (one for each board
member) made prior to coming in for any appeals.
The Board of Review Petition,
click here, is required for each parcel under
appeal.
Valuation Appeals
The taxpayer must give evidence to show that the assessment does not
represent 50% of True Cash Value. Types of evidence considered would be a recent
sales document of the property, an appraisal, similar homes in the same sales
area that sold for less, etc. The Assessor's Office has current sales
information available online which indicates assessments and how they are based.
When comparing sales, residents need to be especially careful of differences
from one home to another in size, age, quality and location. Per state law, the
sale price of a property cannot be the sole determining factor of the assessment
of that property. Neither the Assessor nor the Board of Review can raise or
lower a property assessment based solely on its sale price. Mortgage appraisals
also may not show True Cash Value.
Board of Review Decision
The Board of Review will not give the decision at the time of the hearing,
but will mail the decision no later than the first Monday in June. This is the
date required under the State of Michigan Property Tax Act. The decision of the
Board is binding for the current assessment year only. The letter will indicate
the Board of Review’s decision and information concerning the right to appeal to
the Michigan Tax Tribunal, the time limits for appealing, and the tribunal’s
address. Please pay special attention to the appeal process and deadline for
filing.
July and December Boards of Review
The Board of Review also meets in July and December for Clerical Errors,
Mutual Mistakes of Fact, and Poverty Exemption requests. All other types of
appeals can only be heard at the March Board of Review.
Hardships
Section 211.7u(1) of the Michigan General Property Tax Act defines the
poverty or Hardship Exemption as a method to provide relief for those who, in
the judgment of the Board of Review, are unable to fully contribute to the
annual property tax burden of their principal residence due to the financial
status.
A property owner can request a poverty or hardship exemption at the March,
July or December Boards of Review. The exemption is based on household income
and number of people who reside at the property in question. The income of all
household residents should be reported when applying for the exemption.
Applications for Poverty Exemption are available in the Assessor's Office. The
Board of Review uses the Federal Poverty Guidelines to determine how much of an
exemption will be allowed. The guidelines are printed within each application.
Transfers of Ownership
Since the enactment of Proposal A in March, 1994, the ownership of property
and the date of property transfer are very important. The Assessing Office
receives copies of warranty deeds on sales, property transfer affidavits, and
homestead exemption updates to determine ownership and rate of taxability.
If you have been involved in the transfer of property on or since January 1,
1995, please be sure you have filed a property transfer affidavit with the
Assessing Office. These affidavits are to be submitted within 45 days of the
transaction.
Property Transfer Affidavit
Homestead Exemption from Some School Taxes
Another result of March, 1994’s Proposal A is that residential property
owners can receive an 18-mill reduction on the annual school tax levy. This
exemption may be applied only to an owner/occupant’s primary residence. To
ensure your eligibility for this exemption, please be sure you have filed a
homestead exemption update with the Assessing Office.
Principal Residence Exemption Information
New homeowners should be aware that a "P.R.E." Principal Residence Exemption
Form must be filed if they intend to occupy their new home as their principal
residence. This form is signed by the buyer at the time of closing and allows an
exemption of 18 mills of school operating tax. If a homeowner does not have a
copy of this form with his closing papers, he may pick up a blank form at the
Assessor's Office.
If the property did not have an exemption previously and you owned and
occupied the property prior to May 1, visit the Assessor's Office as soon as
possible to complete and file the Affidavit for Principal Residence Exemption.
Call the office for more information.
Principal Residence Exemption
Rescind Principal Residence Exemption
Personal Property
MCL 211.19 states that businesses must complete and deliver a personal
property statement on or before February 20 of each year. We request they be
delivered by February 1 to aid us in timely processing.
Starting in 2000, the Personal Property Statement has a new look. There are
now six multiplier tables for reporting equipment used to operate your business.
These costs should be reported by year of acquisition. Please make sure to use
the correct table when listing costs of equipment. The instructions include a
guideline for each table.
If there is equipment at your location that is owned by someone else, please
fill in the proper section on page 3.
When listing leasehold improvements, it is necessary to describe the
improvement so the Assessing staff can determine if it is real or personal. If
no description is given, it will be assumed to be personal.
Also, Section O, page 4, is used to list rental information, which is used to
study the market rent, by business type.
Change of Name or Address
You may change your name or address in the Assessing Office for mailing
purposes only by submitting a request in writing. This will not change the owner
of record on your property. In order to legally add or delete names from a deed,
you must submit a Quit Claim Deed to the Macomb County Register of Deeds Office.
For further information regarding registering deeds, you may contact the
Register of Deeds Office at (586)469-7953.
Should you have any questions regarding the material covered in the preceding
paragraphs you may contact the Assessing Office at (586) 949-0400. Regular
office hours are Monday through Friday, 8:00am until 4:30pm.
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