ASSESSING

Welcome to the Assessing Department. Our staff would like to help you understand the annual assessment practices and cycle. This site will offer you the opportunity to browse the information below for information describing some of the various functions of the Assessing Department. Our department includes a contract Assessing Firm, which includes (2) State Certified Michigan Advanced Assessing Officers.

The Assessing Office establishes assessed and taxable values of all taxable property within the Township annually. To establish the assessed value of each real property, the Assessing Office lists, inventories, inspects, analyzes sales and income data, calculates depreciated costs, and appraises the value of each taxable property. Michigan Statute requires that all Real and Personal Property, subject to taxation shall be assessed and classified annually. The Assessing Department evaluates all new construction, 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, December 31.

The Assessing Office monitors transfers of ownership to determine whether it is an exempt transfer. To establish the taxable and assessed value of personal property, the Assessing Office identifies new business owners by performing street surveys, processes personal property statements, and audits the records and examines the personal property of a sampling of businesses.
Other duties of the Assessing Office include reviewing and processing exemption applications including the Principal Residence Exemption, Principal Residence Rescission, Qualified Agricultural Exemptions, Disabled Veterans Exemptions, Small Business Tax Exemptions, and more. We are responsible for processing of divisions of land, maintaining digital mapping (GIS) of property lines and the write up of legal descriptions, establishing special assessment districts and apportioning the special assessment within that special assessment district.

The Assessing Department must prepare the reports, forms and warrants mandated by the county and state for equalization of assessments and the spreading of property taxes.

We hope that you will find the information provided on our website to be helpful in improving your understanding of the government that serves you.

Sincerely,
Christina Morse
Assessor

What is Assessed Value (AV)?

Assessed Value is approximately 50% of your property’s true cash value, as determined by the assessor as of Tax Day. For 2026, Tax Day is December 31, 2025. The sale price of an individual property does not necessarily determine its market value and property is not assessed at 50% of a sale price. After the assessment rolls of local jurisdictions are reviewed and approved (the equalization process) by the County and State, the assessed values become the State Equalized Values. SEVs are not subject to a “cap”.

What is State Equalized Value (SEV)?

The Assessment roll, after certification by the Assessor and then the Board of Review is further subject to review by the County Equalization and State. Following those reviews, State Equalized Value (SEV) is set. SEV is then considered to be 50% of Market Value or True Cash Value as determined as of Tax Day.

What is the formula for Capped Value (CV)?

The Capped Value formula uses the Inflation Rate Multiplier (IRM), the previous year’s taxable value, and any losses or additions to determine the new Taxable Value (TV). The 2026 IRM is 1.027.
The 2026 Capped Value formula is: (2025 TV – Losses) x IRM + Additions = 2026 Taxable Value.

What is Taxable Value?

Taxable Value (TV) is the lesser of Assessed Value (AV) and Capped Value. Taxable Value is the value to which the millage rate is applied. Taxable Value is subject to a “cap” and can be increased only by the amount of the Inflation Rate Multiplier (IRM) or 5%, whichever is lower. This results in another value called Capped Value.

Capped Value = (Prior Year’s Taxable Value – Losses) x (the lower of 1.05 or the INFLATION RATE Multiplier) + Additions.
Additions are all increases in value caused by new construction, remodeling, and the value of property that was exempt from taxes or not included on the assessment roll.

Losses are all decreases in value caused by the removal or destruction of property, or the value of property that has been exempted or removed from the assessment roll.

The Inflation Rate is the increase in the Consumer Price Index (CPI) which is provided to all taxing units by the State Tax Commission.

What is True Cash Value?

Courts in Michigan have held that true cash value and fair market value are synonymous terms. The General Property Tax Act defines true cash value in MCL 211.27. The most probable price which a property should bring in a competitive and open market under the conditions of a fair sale where the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus.

Why aren’t my Assessed and Taxable Values the same?

Michigan State Constitution requires properties to be assessed at 50% of market value. This value is affected annually by market forces. However, annual Taxable Value (TV) increases are limited to either 5% or the statewide Inflation Rate Multiplier (IRM), whichever is less. For 2026, the IRM is 1.027. If, for example, your neighborhood’s value increased by 10% based on housing market activity, your AV would increase by 10% but your TV will only increase by 2.7% for 2026. This assumes the property did not transfer ownership in 2025, which triggers an uncapping of the TV (unless exempt).

Why isn’t my new assessment 50% of my purchase price?

Assessors do not set a property’s true cash value based on any single sale. Mass appraisal is used to analyze a large sample of qualified sales that occurred within a defined sale study period. MCL 211.27(6) states that, “the purchase price paid in a transfer of property is not the presumptive true cash value of the property transferred. In determining the true cash value of transferred property, an assessing officer shall assess that property using the same valuation method used to value all other property of that same classification in the assessing jurisdiction.” This means that an assessor must perform a market study, analyzing all arm’s-length sales that occurred within the municipality within specified dates, to determine the market pattern during that period. Neighborhood values are then adjusted accordingly.

When can I appeal my assessment?

Per state law, you may appeal your current assessment is each year at the March Board of Review, which begins the second Monday in March. The annual Notice of Assessment is mailed out in mid-February. If you disagree with your tentative assessed value, you should always speak with the assessor to review details, accuracy, and information on how the value was established. If you still disagree, you can petition the Board of Review. Petition forms are available online or from the Assessing Department. Dates and times for the March Board of Review can be found on your Notice of Assessment.

What is a valid basis for appeal?

Claiming that your property taxes are too high and continue to go up is not a valid basis for appeal. (Remember that the Taxable Value may increase each year based on the Inflation Rate Multiplier or 1.05 whichever is less).

To have a good basis for appeal you need to provide evidence which indicates the Assessed Value is in excess of 50% of True Cash Value.

A number of factors are considered when appraising a property to estimate its value. Some of these factors are age, size, quality and type of construction, lot size, finished attics and basements, the neighborhood where the property is located, and the selling price of similar properties in that area.

If you recently purchased your home for less than the value placed on it by the Assessor, you need to check to see if other homes in your area also sold for less than twice the Assessed Value (SEV). This may indicate that the market value is lower than the value established by the Assessor

A professional appraisal of your property can be valuable if you file an appeal; however, unless substantial tax savings result from the appeal, the cost of the appraisal might be more than your tax savings.

What happens if I disagree with the decision of the March Board of Review?

State law provides the next level of appeal at the Michigan Tax Tribunal (MTT).

Is there property tax relief available for senior citizens or low-income households?

The State of Michigan does not offer any special tax relief based on age. An annual Poverty Exemption, which is based on income and assets, may be available. Applications are available in the Assessing Department and require Board of Review approval. A deferral of summer taxes may be available to property owners who qualify. Please contact our Treasurer’s Office.

Is Assessing information available online?

Most information in the Assessing Department is public record. This information can be found by visiting the Assessing Department or BSA Online.

How can I update the name/mailing address for my parcel?

For residential properties, please fill out our Change of Address/Name form and submit it to the Assessing Department. If requesting a name change or name removal, you must also provide the corresponding legal document (i.e.: marriage license, divorce decree, death certificate, court order, etc.).

For commercial or industrial properties, please file the Change of Address form and with a letter of authority to the Assessing Department. Be sure to include your parcel number, company name, property address, new mailing address, and the name and title/authority of the person requesting the mailing address change.

What is a Principal Residence Exemption (PRE), and do I qualify for it?

The Principal Residence Exemption (PRE) – often referred to as the “Homestead Exemption” is an exemption from school operating taxes, up to 18 mills. To qualify for this exemption, homeowners must both own and occupy the home as their principal residence on or before June 1 to receive a reduction on their summer tax statement. Legislation allows for a Winter PRE for homes acquired and occupied as a principal residence between June 2 and November 1.
Individuals or married couples are allowed to claim only one PRE at a time. The exemption continues until you no longer occupy or own the home – whichever comes first. When this occurs, you must immediately notify the Assessing Department, in-writing, by filing a Request to Rescind Principal Residence Exemption. Note that homeowners are only eligible to claim one PRE at a time nationwide.

What happens if I just purchased my home in the prior year?

For all properties that sold during the prior year, the current year Taxable Value will be “uncapped” and changed to the State Equalized Value of the property. There is no limit on the amount of change in Taxable Value in the year after a property transfers. However, beginning with the current year the cap goes back on the Taxable Value and increases in Taxable Value are limited by the capped value formula.

Why is my neighbor paying lower taxes than me?

On March 15, 1994, Michigan voters approved the constitutional amendments known as “Proposal A.” Prior to Proposal A, property tax calculations were based on the State Equalized Value (SEV), which fluctuated based on market conditions. Proposal A established a taxable value and placed a cap on increases in taxable value for every parcel. Increases in TV are limited to the Inflation Rate Multiplier (IRM) or 5%, whichever is less, provided there were no other changes to the property.

Beginning with the 1996 tax year, when the ownership of properties transferred, taxable values were “uncapped.” The result of Proposal A was that beginning with 1996 assessment rolls each assessor must, for every parcel that has transferred ownership during the prior year, use the current year’s state equalized valuation as the taxable value for determining the property taxes of that parcel of property. This process is referred to as the “uncapping” of taxable value. The law requires that in the year following a “transfer of ownership”, the taxable value shall be uncapped. The assessor does not have the authority to refuse to uncap the taxable Value in the year following a “transfer of ownership”.

In other words, since Proposal A passed, you can no longer compare your property taxes with neighboring properties, as most not only have different features, but also transferred ownership at different times.

How are Property Taxes calculated?

Taxable Value x School District Millage Rate = Property Taxes. This calculation does not include special assessments.

Forms

Property Transfer Affidavit (PTA)

You are required by law to file a Property Transfer Affidavit within 45 days with the Assessor’s Office after transferring property. If you fail to file a Property Transfer Affidavit you may be fined in accordance with Michigan Law 211.27a and 211.27b.

Principal Residence Exemption

A principal residence is exempt from the tax levied by a local school district for school operating purposes up to 18 mills if an owner of that principal residence claims an exemption as provided in MCL 211.7cc. A person must own and occupy the property as his or her principal residence on or before June 1st to claim the exemption for the summer tax levy or November 1st for the winter tax levy. The
Rescind Principal Residence Exemption

The Request to Rescind Principal Residence Exemption is required to be filed with the Assessor’s office when you no longer meet the two requirements of the Homestead Exemption Act (MCL 211.7cc).

When a person no longer owns or occupies the property as a principal residence, they must file a Request to Rescind Homeowner’s Principal Residence Exemption (PRE), Form 2602, (Rescission) with the assessor for the City or Township in which the property is located to remove the PRE.

Disabled Veterans Exemption

To qualify for the Disabled Veteran’s exemption, the claimant must either be a disabled veteran or the unremarried surviving spouse of a disabled veteran. The property on which the exemption is claimed must serve as the homestead of the claimant.

For the purposes of the exemption, MCL 211.7b defines “Disabled Veteran” as a veteran who is a resident of this state and who meets one of the following criteria and can provide documentation to that effect:

1. Has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of military service and entitled to veterans’ benefits at the 100% rate.

2. Has a certificate from the United States Department of Veterans Affairs certifying that the veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing.

3. Has been rated by the United States Department of Veterans Affairs as individually unemployable.

Poverty Exemption

Michigan law MCL 211.7u, provides for a reduction in property taxes for eligible, low-income homeowners. Every city and township must offer an application process and set eligibility requirements that are no more restrictive than the federal poverty guidelines.

Applications must be filed annually. Contact your local township assessor. You must submit a copy of your recently filed income tax returns with your application.

Household occupants who are not required to file income taxes should sign and submit form 4988 with the Poverty Exemption Affidavit along with the completed application.