What's New in Assessing

March Board of Review Dates are as follows:

• Monday, March 12, 2018  9:00am - 11:30am & 1:00pm - 3:00pm
• Tuesday, March 13, 2018 1:00pm - 4:30pm & 6:00pm - 9:00pm
• Thursday, March 15, 2018 9:00am - 11:30am & 1:00pm - 5:00pm

Walk-ins are welcome.  Letters of appeal must be received prior to adjournment of Board of Review, March 15th.

Just looking for info? ... Property Information is now available online! Click the link below.

Property Information Look-Up

Personal Property Information

Please visit the links below to learn more about the Small Taxpayer Exemption, Eligible Manufacturing Personal Property Exemption and Essential Services Assessment.

Personal Property Tax General Information

Essential Services Assessment (ESA) Overview

Real Property Forms:

• Form 2766 - Property Transfer Affidavit
• Form 2368 - Principal Residence Exemption Affidavit
• Form 2602 - Request to Rescind Principal Residency Exemption
• Form 4640 - Conditional Rescission of Principal Residence Exemption
• Form 2599 - Claim for Farmland Exemption
• Form 3676 - Affidavit that Qualified Agricultural Property will remain Qualified Agricultural Property
• Form 5107 - State Tax Commission Affidavit for Disabled Veterans Exemption
• Land Division Application

Personal Property Forms:

• Form 632 - 2018 Personal Property Statement
• Form 5076 - 2018 Affidavit of Owner of Eligible Personal Property Claiming Exemption from Collection of Taxes
• Form 5278 - 2018 Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment

Assessing Calendar

February 20, 2018

• Deadline to file the affidavit to claim the exemption for Eligible Personal Property. MCL 211.9o(2). See STC Bulletin 11 of 2013 for more information. Form 5076 - Affidavit of Owner of Eligible Personal Property claiming Exemption from Collection of Taxes

February 20, 2018

• Deadline for taxpayer filing of personal property statement with Assessor. 

• Deadline for filing the affidavit and statement for which Eligible Manufacturing Personal Property exemption is being claimed. Form 5278 - Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment

March 5, 2018

• The 2018 assessment roll shall be completed and certified by the assessor. MCL 211.24 (on or before the first Monday in March)

March 6, 2018

• The Assessor shall submit the 2018 certified assessment roll to the Board of Review. MCL 211.29(1) (Tuesday after first Monday in March)

March 12, 2018

• The Board of Review must meet on the second Monday in March and one additional day this week. MCL 211.30

April 2, 2018

• On or before the first Monday in April, the Board of Review must complete their review of protests of assessed value, taxable value, property classification or denial by assessor of continuation of qualified agricultural property exemption. MCL 211.30a
  

May 1, 2018

• Deadline for filing the Farmland Exemption Affidavit. Form 2599 - Claim for Farmland Exemption

May 31, 2018

• Appeals of property classified as commercial real, industrial real, developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition wither the Michigan Tax Tribunal on or before May 31 of the tax year involved. MCL 205.735a(6)

June 1, 2018

• Deadline for filing Principal Residence Exemption Affidavits. MCL 211.7cc(2) - 2368 - Principal Residence Exemption Affidavit

• Deadline for filing first year, Conditional Rescission of Principal Residence Exemption. MCL 211.7cc(5) - Form 4640 - Conditional Rescission of Principal Residence Exemption

• Deadline for filing for Foreclosure Entity Conditional Rescission of a PRE (Form 4983). MCL 211.7cc(5)

July 17, 2018

• Board of Review meets to correct qualified errors (Tuesday after the third Monday in July). MCL 211.53b 

July 31, 2018

• Appeals of property classified as residential real, agricultural real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 of the tax year involved. MCL 205.735a(6)

December 11, 2018

• Board of Review meets to correct qualified errors (Tuesday after the second Monday in December). MCL 211.53b

• December Board of Review to hear appeals for current year poverty exemptions only, but not poverty exemptions denied by the March Board of Review. MCL 211.7u

December 31, 2018

• Tax Day for 2019 assessments and property taxes. MCL 211.2(2)
• Deadline for filing a second or third year Conditional Rescission of Principal Residence Exemption. MCL 211.7cc(5) - Form 4640 - Conditional Rescission of Principal Residence Exemption