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On March 15, 1994, Michigan voters approved the constitutional amendments known as Proposal “A”.
Prior to Proposal “A” property tax calculations were based on State Equalized Value (SEV). Proposal “A” established “Taxable Value” as the basis for the calculation of property taxes. Increases in Taxable Value (TV) are limited to the percent of change in the rate of inflation or 5%, whichever is less, as long as there were no losses or additions to the property. The limit on TV does not apply to a property in the year following a transfer of ownership (sale).
Suppose your neighbor purchased their home March 20, 2016 and their 2016 State Equalized Value (SEV) was 75,000 and his Taxable Value was 55,000. Their July 2016 tax bill will be calculated based on the prior owners taxable value of 55,000 for 2016 only. The year following the transfer, the TV becomes uncapped. Based on sales of homes in your neighborhood, your neighbor’s new SEV for 2017 is 80,000. Because of Proposal “A” your neighbor’s home became uncapped for tax year 2017, which means their TV will be the same as their SEV for 2017. Their July 2017 tax bill will be calculated using 80,000 TV instead of the prior year’s 55,000.
In other words since Proposal “A” passed, you can no longer compare property taxes with your neighbors. You can compare SEV, but remember to compare apples to apples. Items to compare would be square footage of the home, style, how many baths, is their basement finished, fireplace, garage, decks etc.
The State of Michigan does not offer a senior citizen or disability discount on Property Taxes. If your income falls at or below Federal Poverty Guidelines, you may apply for a Poverty Exemption. The Poverty Exemption is an application process which requires proof of income and expenses; completed applications will be presented at the July and December Boards of Review. The applicant does not need to be present at the Board of Review. If you believe you may qualify for a Poverty Exemption, please call the Assessor’s office at 810-229-0558 to request additional information or you can access our guidelines and application here. The township administrative policy regarding poverty exemptions can be found here.
Any individual may file an appeal regarding the assessment of any property within the board’s jurisdiction. By law, non-resident property owners can appeal by letter. Some local Cities/Villages/Townships will allow letter appeals by residents as well. Most commonly the property owners appeal in person. You will need to schedule an appointment if you or your agent is to appeal in person. If an agent will be appearing on your behalf, he/she must present a statement signed by you designating that person as your agent. The Board of Review meetings are open to the public in compliance with the Open Meetings Act.
A professional appraisal may be presented as evidence to the Board of Review, but you should be aware that this may not necessarily influence a change in your assessment. We encourage our petitioners to also look for their own comparable sales to supplement their case. Our sales study for the current tax year can be found on the Assessor page and is a great source for starting the comparison process. You can also check with your realtor and see if they can find comparable sales for you. These sales would have to take place on or before December 31 of the previous year. Our public records database can be utilized to aid you in finding the differences between your property and the comparable sales. When comparing sales, you will need to look for similarities and differences between your property and the sales to find the closest matches to your property; make note of these differences for presentation at your appointment:
Make sure you bring a copy of your evidence for the Board to keep. If you do not bring a copy for the board, we will need to charge a copy fee. For the current sales study, please visit the assessor page.
You can view your record card, look up and reprint tax bills, and access additional information regarding your sales comparables in our public records database.
Please contact the Assessor's Office at 810-229-0558 as soon as you note the discrepancy. It is important for the Assessor to physically verify discrepancies in order to make a change on your record card.
Yes. Assessments reviewed by the Board of Review can be appealed to the Michigan Tax Tribunal.
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Every property owner is notified of their property's assessed value, taxable value, property classification, Principal Residency Exemption (PRE) status, and the dates of the Board of Review on their annual Notice of Assessment. If you disagree with your assessment, then the Board of Review (BOR) is the place to start. For additional BOR information, you should contact us.
In order to claim the Principal Residence Exemption (PRE), you must both own and occupy the residence on or before June 1 of the year of your claim. If you currently claim the exemption on another house, you must rescind that exemption prior to claiming the new PRE. In order to receive an adjustment on your tax bill, you must provide the following to the assessor:
NOTE: Ultimately, the burden of proof is on the taxpayer to prove eligibility for a PRE. When submitting documentation, please remember to blackout any sensitive information and provide a phone number and/or email address in case we have any questions.
Normally, sales that involve mortgage foreclosures and sales from relocation companies (Distressed Sales) are not considered typical sales and are not used to determine the value of property in the assessment process. The State Tax Commission has allowed the use of these sales but only under strict conditions. The assessor has to be able to contact and interview the mortgage company holding the original mortgage, the seller, the buyer, and the buyers mortgage company. The assessor must also be able to perform an interior inspection to determine that the structure when sold remains in the same condition as when it was assessed.
You would multiply the current year's taxable value (TV) by the total millage rate depending on Principal Residency status, then divide by 1,000 (i.e.: TV X Millage rate / 1,000 = estimated taxes). This will give you an approximate annual amount of property tax. This formula does not include any administrative fees or special assessments that may apply to your property. Millage rates can change from year to year, as does a property's TV; therefore it can be difficult to determine an exact amount until the millage rates are finalized shortly before the taxes are billed. You should contact your local assessor to obtain millage rate information for your city or township.
The General Property Tax Law requires all properties to be evaluated each year. This does not necessarily mean that a field inspection is made of each individual property each year. Assessed values are generally determined by mass appraisal techniques. This is done by grouping similar property types together and analyzing the sales activity in those groups as well as performing field inspections on a sampling of properties within these groups. It is important that property owners periodically review their property record cards, which are available from your local assessor or online (in most jurisdictions).
Change Notices are sent out at the end of February of each year. When you get your change notice, it will tell you when the March Board of Review will meet and where to call for an appointment. Before your hearing you will want to gather as much information as possible to prove to the Board of Review that your assessed and/or taxable value is too high. Typically this information would consist of sales of similar homes in your area. The assessing department keeps a list of all the properties in the Township and which ones have sold.
If you are not satisfied with the decision of the March Board of Review, you can then appeal to the Michigan Tax Tribunal (MTT), however, you cannot appeal to the MTT unless you first appealed to the March Board of Review. The deadline to file an appeal with the MTT is June 30th of each year.
The Board of Review also meets in July and December, however, they can only consider "clerical errors", "mutual mistakes of fact", and poverty exemption appeals for the current year, qualified agricultural exemptions, and disabled veterans exemptions.
The Board of Review (BOR) is a panel of property owners in your jurisdiction. Their duty as members of the BOR is to hear property assessment appeals, property classification appeals, applications for hardship exemptions, and to correct any clerical errors or mutual mistakes of fact that occur after assessments are finalized each year. For more information, please visit the Board of Review page.
Taxpayers can access the State Property Tax forms on the State of Michigan website. The website will have Real and Personal (Business) Property forms. We also have links to common property tax forms on our website.
In order to qualify it must be your primary residence. This is typically the address that you use on your driver's license and on your voter's registration. You can only have one principal residence exemption. Vacation homes and second homes are not eligible for this exemption. The Homeowners Principal Residence Exemption qualifies you to be exempt from the school operating millage on your tax bill. Once the exemption is in place, it will remain active until a change in ownership takes place, the exemption is denied, or a Request to Rescind Principal Residence Exemption is filed.
Livingston County Register of Deeds records and maintains final versions of plats and master agreements. Please visit their website for more information.
Tuthill Farms and Composting, South Lyon, MI (734-449-8100) accepts yard waste for a fee. Please note that Johnston Farm and Composting in Deerfield Township, MI is no longer accepting yard waste at their location.
Please visit our Online Payments page. All online payments will include a convenience fee.
Please visit our Dog License page for information.
Summer property tax payments are due July 1 and payable without interest or penalty through September 14. Winter tax payments are due December 1 and payable without interest or penalty through the last day of February.
You may charge your taxes either by phone or Internet through a credit card processing service provider, Point and Pay, LLC. For additional information, please see our Tax Payment Options page. Please note: A convenience fee will be charged to the taxpayer.
We do not accept postmarks.
Complete an "Application for Absent Voter's Ballot" (available at the Township Clerk's office or online). Submit it to the Clerk's Office at:4363 Buno RoadBrighton, MI 48114
Residents must be a registered voter at the time of application with a valid signature on file for verification of voter identity. You can receive a ballot by mail or in the office at the time of application, depending on how close to election day you make the request.
View the Voter Precinct Map (PDF)
Please also see the Michigan Voter Information Center