Assessing
Assessing FAQsThe function of the Assessor's Department is to value all taxable real and personal property in the Township annually through the completion of an annual Assessment Roll. The Assessing Office is open Monday through Thursday from 9 a.m. until 5 p.m. (except for holidays). Please contact the assessor at (517) 546-1588 for assessing information, record inspection or production or setting up a meeting. Most record requests can be handled immediately. Marion Township shall comply with the F.O.I.A. Click here to review your assessing records.
Responsibilities
The department is responsible for the following:
- Inspecting and collecting data on existing and new construction, including 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, which is December 31 of each year.
- Maintaining the Property Record Cards for all properties, consisting of name, address, and legal description, including building sketches, legal descriptions, square footage, year built, etc.
- Maintaining all Principal Residence Exemption filings, Rescissions, and related records.
- Maintaining Property Transfer Affidavits
- Maintaining the mapping system by processing all approved splits and combinations of property, including the issuance of parcel numbers.
- Providing the means of assessment appeal through the March Board of Review and correcting mutual mistakes of fact or clerical error through the July and December Boards of Review.
- Preparing and defending all assessment petitions to the Michigan Tax Tribunal.
- Preparing all reports, forms, and warrants mandated by the State of Michigan and Livingston County Equalization Department.
- Preparing all Special Assessment Rolls as required under State Law and Township Board Resolution.
- Personal Property Statements are filed with this office.
- The department provides property data to local realtors, fee appraisers, lenders, taxpayers, and the general public daily.
The following is a brief explanation of assessment terms contained in your property assessment notice.
ASSESSED VALUE: The State of Michigan 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 Marion Township, real property is classified as agricultural, residential, commercial, or industrial.
FREQUENTLY ASKED QUESTIONS OF THE ASSESSING DEPARTMENT
What is the difference between assessed value and taxable value?
The State of Michigan 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.
2024 Capped Value = (2023 Taxable Value — Losses) x 1.05 + Additions
How are my property taxes calculated?
The 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
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 of Michigan changed the name to alleviate confusion with the Homestead Exemption Claim that filed on your annual Michigan 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 splits/combinations, etc.
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 County 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 Township 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 value.
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 written appeal.