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1. How do I contact the assessor about a property?

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2. I just received a Notice of Assessment that has "This is not a bill" on it. What is it and what does this mean?

Every property owner is notified of their property's assessed value, taxable value, property classification, Principal Residency Exemption (PRE) status, and the dates of the Board of Review on their annual Notice of Assessment. If you disagree with your assessment, then the Board of Review (BOR) is the place to start. For additional BOR information, you should contact us.

3. I did not file my Principal Residence Exemption Affidavit. How can I get my taxes adjusted?

In order to claim the Principal Residence Exemption (PRE), you must both own and occupy the residence on or before June 1 of the year of your claim.  If you currently claim the exemption on another house, you must rescind that exemption prior to claiming the new PRE.  In order to receive an adjustment on your tax bill, you must provide the following to the assessor:

• A completely filled out Principal Residence Exemption Affidavit
• Proof that you are not currently claiming a similar exemption elsewhere
• Proof of occupancy for the applicable tax years (an assessor can consider an adjustment for the current year and up to three years prior); we require three proofs of residency for the tax year(s) in which an adjustment is requested.  Proof of occupancy as a principal residence does not depend on any particular fact, but on whether all the facts and circumstances taken together tend to establish that the property was occupied by the person asserting eligibility for the PRE.  Generally, documentation demonstrating occupancy may include: 

1. Mover or moving truck rental invoice
2. Both sides of a driver’s license with the property address
3. Federal and/or State Income Tax returns showing the property address 
4. A voter’s registration record
5. Cancelled checks showing the property address
6. Medical billings from physicians within the vicinity of the of the property
7. Insurance policies
8. Telephone or cable bills with the mailing address of the property
9. Bank and charge accounts showing purchases in the vicinity of the property

NOTE: Ultimately, the burden of proof is on the taxpayer to prove eligibility for a PRE. When submitting documentation, please remember to blackout any sensitive information and provide a phone number and/or email address in case we have any questions.

4. I recently purchased a home in Livingston County. Why isn't my assessed value half of what I paid for the property?

General Property Tax Law prohibits an assessed value from being set at half of a particular sale price. All arm's length sales of similar properties must be considered in determining assessed values. Arm’s length sales generally exist when the property has had proper exposure on the open market and involves an informed buyer and seller each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus or special financing.

5. Why can't current real estate listings be used when determining the value of my home for assessment purposes?

Current real estate listings cannot be used in determining the true cash value and resulting assessed values of local properties. Assessed value cannot be based on speculation as to what a home might sell for. By law, assessed values must be based on confirmed arm's length sales that have taken place.

6. Are financial institution sales used in the sales study?

Normally, sales that involve mortgage foreclosures and sales from relocation companies (Distressed Sales) are not considered typical sales and are not used to determine the value of property in the assessment process. The State Tax Commission has allowed the use of these sales but only under strict conditions. The assessor has to be able to contact and interview the mortgage company holding the original mortgage, the seller, the buyer, and the buyers mortgage company. The assessor must also be able to perform an interior inspection to determine that the structure when sold remains in the same condition as when it was assessed.

7. How do I calculate an approximate amount of annual property tax dollars for a property?

You would multiply the current year's taxable value (TV) by the total millage rate depending on Principal Residency status, then divide by 1,000 (i.e.: TV X Millage rate / 1,000 = estimated taxes). This will give you an approximate annual amount of property tax. This formula does not include any administrative fees or special assessments that may apply to your property. Millage rates can change from year to year, as does a property's TV; therefore it can be difficult to determine an exact amount until the millage rates are finalized shortly before the taxes are billed. You should contact your local assessor to obtain millage rate information for your city or township.

8. 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 individual property each year. Assessed values are generally determined by mass appraisal techniques. This is done by grouping similar property types together and analyzing the sales activity in those groups as well as performing field inspections on a sampling of properties within these groups. It is important that property owners periodically review their property record cards, which are available from your local assessor or online (in most jurisdictions).

9. If I add a deck to my house is it taxable?

Yes. Any structure that adds value to your property is taxable. This includes decks, sheds, additions, detached garages, etc.

10. How can I appeal my assessed and/or taxable value?

Change Notices are sent out at the end of February of each year. When you get your change notice, it will tell you when the March Board of Review will meet and where to call for an appointment. Before your hearing you will want to gather as much information as possible to prove to the Board of Review that your assessed and/or taxable value is too high. Typically this information would consist of sales of similar homes in your area. The assessing department keeps a list of all the properties in the Township and which ones have sold.

If you are not satisfied with the decision of the March Board of Review, you can then appeal to the Michigan Tax Tribunal (MTT), however, you cannot appeal to the MTT unless you first appealed to the March Board of Review. The deadline to file an appeal with the MTT is June 30th of each year. 

The Board of Review also meets in July and December, however, they can only consider "clerical errors", "mutual mistakes of fact", and poverty exemption appeals for the current year, qualified agricultural exemptions, and disabled veterans exemptions.

11. What is the Board of Review and what does it do?

The Board of Review (BOR) is a panel of property owners in your jurisdiction. Their duty as members of the BOR is to hear property assessment appeals, property classification appeals, applications for hardship exemptions, and to correct any clerical errors or mutual mistakes of fact that occur after assessments are finalized each year.  For more information, please visit the Board of Review page.

12. How can I obtain Property Tax Forms?

Taxpayers can access the State Property Tax forms on the State of Michigan website. The website will have Real and Personal (Business) Property forms.  We also have links to common property tax forms on our website.

13. How do I qualify for a Homeowners Principal Residence Exemption (FKA Homestead Property Exemption)?

In order to qualify it must be your primary residence. This is typically the address that you use on your driver's license and on your voter's registration. You can only have one principal residence exemption. Vacation homes and second homes are not eligible for this exemption. The Homeowners Principal Residence Exemption qualifies you to be exempt from the school operating millage on your tax bill. Once the exemption is in place, it will remain active until a change in ownership takes place, the exemption is denied, or a Request to Rescind Principal Residence Exemption is filed.

14. How can I get a copy of a subdivision plat or master agreement?

Livingston County Register of Deeds records and maintains final versions of plats and master agreements.  Please visit their website for more information.

15. Do you have a survey of my property?

The assessing department does not have copies of surveys of the parcels in the township. We may have a survey of a specific parcel if it was recently created due to a land division. We also have section and subdivision maps of the entire township. Many of the maps show dimensions of the lot lines. The maps do not show the placement of the house on the lot.