Assessor: Patti Peltier
By now, we are all familiar with the condition of Michigan’s economy, declining value in the real estate market, and foreclosures. Fierce competition exists in the marketplace between foreclosed properties for sale and “normal” properties for sale.
Property tax is based on two elements; the value of the property, and the millage rate at which the values are taxed. The value of the property is determined through the assessing process. Millage rates are determined by authorized government units and voter approved millage. Property taxes are charges to taxpayers for the costs of governmental programs and services that benefit the general public and to finance public improvements, such as a road project
All taxable property within the City must be annually assessed by the City assessor (MCL 211.10) who is certified as qualified by the State Assessors Board. (MCL 211.10d)
Annually, the assessor shall prepare an assessment roll that describes all taxable real and personal property in the township as of December 31 and its assessed and taxable values.
The assessor presents the roll to the board of review by the Tuesday following the first Monday in March. The assessor must also send notices of assessment changes to property owners at least 10 days before the Tuesday following the first Monday in March. These are changes that will show up in the summer and winter tax bills in that year. If there are no changes in value for the upcoming year, the property owner will not receive an assessment change notice.
The board of review meets in March and examines and adjusts the property values on the assessment roll as necessary and appropriate. Taxpayers who want to appeal their assessment must first go to the board of review in March. If they are denied an adjustment, they may then appeal to the Michigan Tax Tribunal.
The assessor must deliver the certified tax roll to the treasurer by July 1 for the summer tax collection and by December 1 for the winter tax collection.
Assessing questions on your property
Principal Residence Exemptions
Homestead Affidavits (must be filed by May 1)
Information on any parcel of property
To view tax information or pay your bill visit: City of Auburn – AccessMyGov.com
Ownership Information, Property Data, Sales Data, Assessed and Taxable Values, Homestead Filing, Board of Review for Assessment Appeals.
The Assessed Value is generally one half (1/2) of the market value of the property, as determined by a two year market study. The term “State equalized Value” (SEV) simply means the Assessed Value after it has bee finalized by the State of Michigan.
Taxable Value is the amount on which your property taxes are levied. Taxable Value increases each year by an amount equal to the Inflation Rate, unless you have made physical changes to your property (such as tearing down a garage, or adding a deck), or you purchased your property in the prior year. If you purchased your home last year, your Taxable Value will be the same as your Assessed Value this year.
Taxes are based on Taxable Value, not Assessed Value. Even though your homes may be similar, and you may have similar Assessed Values; your Taxable Values may not be similar at all, because Taxable Values are reflective of when each home last sold.
The Homestead exemption exempts homeowners from 18 mills of school operating tax. To be eligible for this exemption you must be both the owner and occupant of the property, and have a valid Homestead Exemption Affidavit on file with the Assessor’s Office. The Notice of Assessment sent to you each year indicates the percentage of your property that is receiving this exemption. Your tax bills indicate this as well.
Review it. If you disagree with the property values, transfer status, or homestead percentage; contact the Assessor’s Office to discuss your concerns. If you are still unsatisfied, schedule an appointment with the March Board of Review. Keep the notice for the preparation of your income tax return next year, specifically the MI-1040CR.