Assessing Frequently Asked Questions
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 (TV) as the basis for the calculation of property taxes. Increases in TV are limited to the percent of change of the Inflation Rate Multiplier (IRM) or 5%, whichever is less, provided there were no losses or additions to the property. The limit on TV does not apply to a property in the year following a transfer of ownership (sale). Once purchased, a property’s TV will uncap in the year following the transfer and will become equal to the property’s SEV. The TV will be capped again the next year and will increase/decrease due to the IRM (or 5% cap) and the value of any demolition or construction that has occurred.
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 sold at different times. If comparing SEVs, remember to compare apples-to-apples. Items to compare would be square footage of the home, style, bathroom count, fireplaces, garages, etc.
For Example: Suppose your neighbor purchased his home on March 20, 2021 and at that time the 2021 State Equalized Value (SEV) was $75,000 and the Taxable Value (TV) was $55,000. The 2021 tax bills would be calculated using the prior owner's TV of $55,000 for 2021 only.
Based on sales of homes in the neighborhood, your neighbor's new SEV for 2022 has increased to $80,000. Due to Proposal A, your neighbor’s home became uncapped for the 2022 tax year, and his 2022 TV will be made equal to his SEV. He will see an increase in taxes, as his 2022 tax bills will be calculated using $80,000 TV instead of the prior year’s $55,000.
For more information regarding taxable value and the uncapping process please click here.
I recently bought a home in Marysville. Do I need to file any forms or change the utility and tax bills into my name?
Within 45 days of the property transfer, the buyer must 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. By filing this form both the water/sewer/refuse and tax bills will be transferred into the new owner's name.
I want to combine or split my property. How do I accomplish this?
Please contact our Assessor at (810) 455-1346 for details regarding combining or splitting parcels. Visit our Fee Schedule for the current rate. In order to combine or split property, there must be no outstanding utility or tax bills or outstanding invoices.
I need a copy of the assessment roll? How may I obtain it?
Please contact our Assessor at (810) 455-1346 to obtain a copy. Visit our Fee Schedule for the current rate.
What is Assessing?
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:
– Maintaining current records of real and personal property within the city. Preparing land division splits and parcel combinations.
– Monitoring real estate transactions and building construction costs to determine property values.
– Preparing appraisals of new or remodeled commercial, industrial and residential buildings; inspecting buildings; evaluating construction blueprints and specifications; preparing diagrams and descriptions. Computing property values for tax assessment purposes and making related entries in the assessing records.
– Scheduling/conducting periodic field inspections of all classes of property to locate unrecorded alterations to the property.
– Meeting with property owners regarding assessment and taxable value determinations. Answering concerns and explain appeal procedures.
– Representing the city before the city’s Board of Review, the State Tax Commission and the Michigan Tax Tribunal. Working with the city attorney in the city’s defense.
– Compiling annual Ad Valorem, IFT, LDFA, and Special Assessment Rolls for Real and Personal Property by applying prescribed assessment rates to current property valuations.
– Coordinating city appraisal and assessment activities with county and state authorities.
– Preparing Industrial Facility Tax (IFT) Abatement requests.
– Advising and assisting the city on matters relating to property appraisals and assessments.