The function of the City Assessor is to assess all taxable real and personal property in the City annually, through completion of an annual assessment roll. The purpose is to levy the taxes lawfully imposed thereon. The City Assessor evaluates all new construction, additions and losses to taxable property, as well as continually studying and analyzing the local real estate market to determine property value as of tax day, December 31. In addition, the City Assessor must also prepare all special-assessment rolls, as required, pursuant to City Council resolution.
The City Assessor is responsible for maintaining the Land File System. The Land File System consists of name, address and legal description of all real-property parcels, and the name and address of all personal-property parcels in the City. The City Assessor provides property data to local realtors, fee appraisers, taxpayers and the general public daily. It also maintains the mapping system by processing all requested and approved splits and combinations of real-property parcels.
The City Assessor provides the means of assessment appeal through the March Board of Review and correction of mutual mistakes of fact or clerical error by convening the July and December Boards of Review, as required by law. The City Assessing Department is also responsible for the preparation and defense of all assessment petitions to the Michigan Tax Tribunal. The City Assessing Department must prepare the reports, forms and warrants mandated by the county and state for equalization of assessments and the spreading of property taxes.
The Assessing Department is a source of information to the public by maintaining data on each parcel of property located within the City. The data available includes:
- Taxpayer of record information, lot size, physical improvements to the land, property descriptions, sales data, drawings and maps. This information can be found online here.
The Assessing Department will determine whether a property qualifies for a "principal residence" exemption from the 18 mills of school operating tax. To be eligible for the principal residence" exemption, you must own and occupy the home as your principal residence as of June 1st of the current year and have filed a valid Homeowner's Principal Residence Exemption affidavit with the Assessor's Office.