Information Courtesy of
Assessor - Charlie Decator
The 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 Township.
Click on the link above to access Marion Township Property Information
PROPERTY TAX ASSESSMENT INFORMATION
following is a brief explanation of assessment terms contained in your
property assessment notice.
The State of
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.
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.
General Property Tax Law provides that all property be classified into
certain classifications for the purpose of maintaining uniformity of
assessed values. In
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
2013 Capped Value =
(2012 Taxable Value – Losses) x 1.024 + Additions
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
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 Principle Residence Exemption?
The Principle Residence
Exemption (PRE) was formerly called the Homestead Exemption. The State
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
10. How can I appeal my assessed value?
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 written appeal.