The Assessing Office’s primary purpose is to establish the assessed value for all real and personal property in the City of Marysville which is not expressly exempt by law.
Assessing Office Responsibilities
Assessing is responsible for the preparation of the regular and special assessment rolls, maintenance of real and personal property record files, revisions of assessment rolls, maintenance of the certification levels required by law, and the preparation of reports and administrative assistance dealing with property, taxation and any other matters as required by the city.
The Assessor is responsible for the oversight and administration of the City’s Property Assessing System, including any necessary interfacing with the State Tax Commission, Michigan Tax Tribunal, St. Clair County Equalization Department and City of Marysville Board of Review. This includes the planning and participating in the appraisal of real and personal property and the compilation of the city’s assessment rolls. This includes, but is not limited to the following components:
– Maintain current records of real and personal property within the city. Prepare land division splits and parcel combinations.
– Monitor real estate transactions and building construction costs to determine property values.
– Prepare appraisals of new or remodeled commercial, industrial and residential buildings; inspect buildings; evaluate construction blueprints and specifications; prepare diagrams and descriptions. Compute property values for tax assessment purposes and make related entries in the assessing records.
– Schedule/conduct periodic field inspections of all classes of property to locate unrecorded alterations and when necessary reappraise the property.
– Meet with property owners regarding assessment and taxable value determinations. Answer concerns and explain appeal procedures.
– Represent the city before the city’s Board of Review, the State Tax Commission and the Michigan Tax Tribunal. Work with the city attorney in the city’s defense.
– Compile annual Ad Valorem, IFT, LDFA, and Special Assessment Rolls for Real and Personal Property by applying prescribed assessment rates to current property valuations.
– Coordinate city appraisal and assessment activities with those of county and state authorities.
– Prepare Industrial Facility Tax (IFT) Abatement requests.
– Advise and assist the city on matters relating to property appraisals and assessments.
Understanding the Assessment Process
On March 15, 1994, the voters of the State of Michigan approved Proposal A which included significant changes to Section 3 of Article IX of the State Constitution. This law limits the value used to compute property taxes. The following definitions may be helpful in understanding the assessment process.
Assessed Value – Value determined by the local assessor which is equal to 50% of true cash value.
Capped Value – The prior year’s taxable value minus any losses (demolition of a structure, etc.) multiplied by the Consumer Price Index (CPI) for the current year, plus any additions (new construction, etc.). The maximum increase in any one year is limited to 5% plus any construction changes. The capped value is a mathematical calculation which is mandated by the State of Michigan and no one on the local level has the authority to change it.
Taxable Value – The value on which property taxes will be computed. This is either the assessed value or capped value, whichever is less.
Market Value – This is the usual selling price of property on the open market with no stress or unusual conditions placed on the sale, not the actual selling price.
The following is a historical list of the Consumer Price Index (CPI) multiplier:
1995 1.026 2001 1.032 2007 1.037
1996 1.028 2002 1.032 2008 1.023
1997 1.028 2003 1.015 2009 1.044
1998 1.027 2004 1.023 2010 0.997
1999 1.026 2005 1.023 2011 1.017
2000 1.019 2006 1.033 2012 1.027
Property Transfer Information
If there was a transfer of ownership on your property last year, your taxable value for the current year will be the same as your state equalized value. Within 45 days of the property transfer, it is the buyer’s responsibility to file a Property Transfer Affidavit with the Assessor under authority of P.A. 415 of 1994. The information must include the parties to the transfer, the date of the transfer, the actual consideration for the transfer, and the property’s identification number or legal description.
Homeowners may also want to claim an exemption for property they own and occupy as their principal residence by completing the Homeowner’s Principal Residence Exemption Affidavit and filing it with the Assessor’s office before June 1st. If you are moving from one homestead to another, you may also need to file a Request to Rescind Homeowner’s Principal Residence Exemption Affidavit for your former residence. You may claim only one residence as your homestead. These forms are usually provided at a real estate closing. However, copies of these forms may be obtained from the Assessor’s office or on-line through the Michigan Department of Treasury at http://www.michigan.gov/treasury.
Annual Notice of Assessment and Taxable Valuation
An annual “Notice of Assessment and Taxable Valuation” is mailed to each property owner in late February each year. The notice includes the property classification, along with a comparison of the current year and prior year taxable, assessed, and state equalized values. The notice will also list the percentage of the property which is claimed as a Homestead, and whether or not a transfer of ownership occurred in the previous year. Property owners should review all the information carefully, as this information becomes the basis on which taxes are levied.
Board of Review Information
Assessments may be appealed to the Board of Review. Dates and times of board meetings are included on the assessment notice, and also published in the Voice Newspaper as required by law. Petitions will be available the day of your scheduled appointment. Please arrive ten (10) minutes prior to your appointment to fill out the petition form. Non-residents may also appeal by letter, provided the letter is received before the last scheduled meeting date. If an agent is acting as the property owner’s representative, they must submit a letter of authorization with an original signature and current date at the time of the appeal.
How do I appeal my assessment and taxable value?
Call the city’s Assessing Office at (810) 364-6613, ext. 1346 to schedule an appointment. You must be prepared to provide evidence to the Board of Review to support your contention that the assessed value exceeds 50% of the True Cash Value of the property. “My taxes are too high,” is not considered a valid argument. Your appointment is limited to 10 minutes.
The Board of Review will listen to all reasons for objecting to the assessment and determine the final value. Petitioners will be notified by letter of the Board’s decision by to June 1st. Property owners may wish to appeal further to the Michigan Tax Tribunal. The address will be provided in the Board of Review’s response. Please remember, the Board of Review may only review the current year’s assessment, and they do not establish the tax rate. The Board of Review may raise, lower or affirm an assessment.
Most records in the Assessor’s office, including the assessment roll, field sheets, appraisal reports, legal descriptions, sales data, and lot and building sizes, are available to the public for inspection. Much of this information is also available through our website.