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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).
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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.
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. Homeowners Principal Residence Exemptions are also decided at these meetings.
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.