Assessor’s Office is responsible for identifying and valuing all
taxable real and personal property within the Township in accordance
with Michigan’s General Property Tax Act and other applicable statutes. Our
responsibilities include annually producing the assessment rolls,
maintaining ownership records and property descriptions for taxing
purposes, processing Personal Property Statements, and the inspection of
existing properties along with any new construction. The annual Taxable
Values established by the Assessor’s office are used by the Township
Treasurer to produce the property tax bills for all property within the
Additional questions, please call the Assessing Office at 517-546-1588
or email - Assessor:
Lori Judson - firstname.lastname@example.org
here to access Property information -
Data - Assessing & Tax
Rescission of a Principal Residence Exemption
Residence Exemption Affidavit
a Principal Residence Exemption
PROPERTY TAX ASSESSMENT INFORMATION LINKS FOR 2018
2018 Personal Property Statement
2018 Inflation Rate Bulletin
Poverty Exemption Application
2018 Board of Review Legal Notice with Dates
2018 Residential Sales
Petition to the Board of Review
State Tax Commission website
following is a brief explanation of assessment terms contained in your
property assessment notice.
The State of
requires that a property’s assessed value is determined as 50% of the
true cash value (fair market value). Generally, the assessed value is
the same as the State Equalized Value (S.E.V.) unless an equalization
factor has been applied by the County.
TAXABLE VALUE: Is
the value used to calculate your property tax bill, it is not the same
as the property’s true cash value. A property’s taxable value can
only increase annually by the rate of inflation (CPI) or 5%, whichever
is less, unless there is an addition to the property (physical
improvement or omitted property) or the property’s ownership was
transferred during the previous year, and can never be more than the
property’s assessed value.
TRANSFER OF OWNERSHIP: When
there is a transfer of ownership to a property, the property’s taxable
value becomes uncapped and the property’s taxable value will equal the
assessed value (SEV) for that following year.
PROPERTY CLASSIFICATION: The
General Property Tax Law provides that all property be classified into
certain classifications for the purpose of maintaining uniformity of
assessed values. In
Township, real property is classified as agricultural, residential, commercial,
ASKED QUESTIONS OF THE ASSESSING DEPARTMENT
What is the difference between assessed value and taxable value?
The State of
requires that a property’s assessed value is 50% of its true cash
value (fair market value). A property’s taxable value is determined by
taking the prior year’s taxable value minus any physical losses (such
as fire and demolition), multiplying by the current year’s inflation
rate (CPI), plus any physical additions (such as new construction) to
the property. Since the passage of Proposal A in 1994, property taxes
are calculated on taxable value. Prior to Proposal A, property taxes
were calculated on assessed values. CPI is defined as the Consumer
2016 Capped Value =
(2015 Taxable Value – Losses) x 1.003 + Additions
2. How are my property taxes calculated?
taxable value times the millage rate is used to calculate your tax bill
unless there are special assessments.
Taxable Value x Millage
Rate ÷ 1,000 = Property Tax Bill + Special Assessments
3. What is a Property Transfer Affidavit?
A property transfer
affidavit is filed to the Assessing Department to notify the Assessor of
a transfer in ownership to a property and is required to be filed within
45 days that the transfer occurred. A transfer of ownership can result
in the uncapping of a property’s taxable value unless the type of
transfer is exempt.
What is an uncapping?
Under Proposal A, a
property is “uncapped” in the year following a transfer of
ownership. This means that the taxable value for the year following a
transfer of ownership will be the same as the assessed value for that
year. This sometimes can result in a significant change in taxes for a
new property owner in the first year of ownership. After the first year,
the taxable value is again subject to only an increase by the inflation
rate (CPI) or 5%, whichever is less, unless
there is an addition to the property (physical improvement or omitted
property), and can never be more than the assessed value.
What is a Principal Residence Exemption?
The Principal Residence
Exemption (PRE) was formerly called the Homestead Exemption. The State
changed the name to alleviate confusion with the Homestead Exemption
Claim that filed on your annual
tax return. A PRE can exempt you from paying up to 18 mills of school
operating tax, on your principal residence, the house you own and occupy
as a primary residence. The deadline to receive the exemption is June 1st,
beginning in the 2012 tax year. A second deadline allows a property
owner to receive a winter PRE by filing before November 1st.
Why are my taxes more than my neighbor’s?
Under Proposal A, you
and your neighbor can live in identical houses and pay a different
amount of taxes. If your neighbor has lived in his house for several
years and you just purchased yours, it is possible that you will pay
more taxes than your neighbor. This is because your taxable values can
be different due to uncapping in different tax years.
When will my house be fully assessed?
All properties are
assessed as of December 31st of each year. If your new house
is not started as of December 31st, you will only be assessed
for vacant land until the following December 31st. If your
new house is partially completed as of December 31st, you
will be assessed for the portion of the house that is complete. The
remainder of the value will be added to the assessment the following
December 31st. A house that is completed as of December 31st
will be fully assessed.
How often is my property evaluated?
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 property every
year. The Assessing Department attempts to do a field inspection of each
property in the Township once every five years. Other forms of
evaluation include building permits, sales studies, parcel
How is my assessed value determined?
The land value is
determined based on sales of vacant land that have occurred within the Marion
Township. The building value is determined by the size and features of the
structure using the State Assessors Cost Manual which contains average
construction costs for the State of Michigan. The resulting cost is adjusted by a county multiplier that will adjust
the State costs to Livingston
costs. Then the cost is depreciated depending on the age and condition
of the building and is further adjusted by an economic condition factor
(ECF), which adjust the value to the Marion
sales market. The building value is added to the land value for a true
cash value. The assessed value is 50% of this calculated true cash
10. How can I appeal my assessed value?
Once you receive your
Notice of Change of Assessment (late February), if you disagree with any
of the information, you can call the assessing office and the assessor
can review the assessment card with you. Sometimes, your concerns can be
resolved without making a formal appeal with the Board of Review. The
Board meets every March to hear property owner’s assessment appeals.
The dates and times of the meetings are printed on the Notice of Change
of Assessment that you receive in late February. You can appeal to the
March Board of Review in person by appointment or you can submit a