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The Assessor’s Office assesses all real and personal property in the Township and answers inquiries from residents, property owners, mortgage companies, prospective property buyers, appraisers and government agencies. Information available include but is not limited to assessment procedures, tax amounts, lot sizes, lot splits and/or combinations, legal descriptions and questions concerning the filing of property transfer affidavits and principal residence exemptions.
Timothy O'Donnell, Assessor
(734) 676-4422 ext. 221
Please be advised of the following changes per the Michigan Tax Tribunal:
|Assesment Taxable Value Increase since 1995 Comparision Chart|
|Request to rescind principal residence exemption|
|Principal Residence Exemption Affidavit|
|Conditional Rescission of Principal|
|Residents Exemption FAQ's|
|Michigan Department of Treasury|
|Wayne County Treasurer|
|Wayne County Register of Deeds|
|Grosse Ile Treasurer's Department|
|TAX AND ASSESSING INFO|
|All assessing and tax data is now available online. This service is being provided free of charge. Copies of field sheets and lot sizes are available at the Assessor's Office for a charge of $1.00 per page/copy.|
Assessments and Taxable Values
Each year the Assessing Office must calculate the SEV for each property as of December 31, which is called Tax Day. Even if you have not made any changes to your property in the past year, your assessment will likely still change to reflect the current real estate market. Your assessment can also fluctuate based on changes you make to your property.
In addition, each property has a Capped Value. Capped Value is calculated by multiplying the prior year’s Taxable Value, with adjustments for additions and losses, by the CPI, as calculated by the State of Michigan and cannot increase by more than 5%. For 2010, the CPI was calculated at 0.997% and for 2011 the CPI was calculated at 1.017%. The Township completed a reassessment of all Township properties and the new 2011 values are the result of this review.
Taxable Value, which property taxes are based on, is defined as the lower of the SEV or the Capped Value.
This being said, unless the current year SEV is less than the previous year Taxable Value multiplied by the CPI, the current years Taxable Value will increase by the CPI as calculated by the State of Michigan.
Since the start of Proposal A, increases in SEV have been greater than the increases in Taxable Value capped at the CPI. The longer a property has been owned and capped, the greater the gap between the SEV and Taxable Value. Even with an assessment decrease, if there is still a gap between the SEV and the Taxable Value, and the 2011 SEV is greater than the Taxable Value in the previous year, the Taxable Value will increase to the limit of the CPI cap.
Board of Review
You have the right to appeal your assessment. This process starts with the March Board of Review.
The membership of the Board of Review is made up of resident taxpayers of Grosse Ile Township. The March Board of Review meets on the first Tuesday after the first Monday in March and on the second Monday in March as well as a night session usually scheduled following the second Monday in March. Appointments are required to appear in front of the Board of Review. An appeal may also be submitted in writing. The Board of Review has no control over millage rates or the amount of taxes levied. Under the Open Meetings Act, the meetings are open to the public.
The Board of Review hears appeals on classification, hardship and valuation. The bulk of appeals are on valuation. All valuation disputes must be appealed to the March Board of Review. If you are appealing on hardship, documentation and the completion of an application will be required. The taxpayer must give evidence that the assessment is incorrect. Board of Review must review all evidence presented which must show good reasons to alter an assessment. It is important to be able to answer the questions, “What do you think your property is worth?” and “What do you base your opinion on?” Keep the following points in mind:
Actual sale price is not true cash value. The law defines True Cash Value as the usual selling price of a property. The Legislature and the Courts have very clearly stated that the actual selling price of a property is not a controlling factor in the True Cash Value or State Equalized Value as calculated by the Assessor.
The Board of Review will not give the decision on the appeal at the time of the hearing. The decision will be mailed out within six weeks of the close of the March Board of Review session. If the taxpayer does not agree with the Board of Review’s decision, an
Transfers of Ownerships and Uncapping of Assessments
According to Proposal A, when a property is transferred, the following year’s SEV becomes that year’s Taxable Value. For example, if you purchase a property in 2010, the Taxable Value in 2011 will be the same as the 2011 SEV. The Taxable Value will then be capped again in the second year following transfer of ownership. It is the responsibility of the buyer to file a Property Transfer Affidavit with the Assessor’s Office. Forms are available on the attached link or by emailing Carol Knopp at firstname.lastname@example.org. Please feel free to contact the Assessor’s Office with any questions or concerns you may have.
If you own and occupy your home as your principal residence, it may be exempt from a portion of local school operating taxes. If you wish to claim an exemption for the current year, a Principal Residence Exemption Affidavit must be completed and filed prior to May 1. In addition, if you currently have a Principal Residence Exemption on your property and you no longer own or occupy the property as your primary residence, you must rescind the Principal Residence Exemption. Forms are available on the attached links or by emailing Carol Knopp at email@example.com. Please feel free to contact the Assessor’s Office with any questions or concerns you may have.
Conditional Rescission of Principal Residence Exemption
On April 8, 2008, Governor Jennifer Granholm signed House Bill 4215, enacting Public Act 96 of 2008, which amended Section 211.7cc of the General Property Tax Act, Public Act 206 of 1893. The amendment enables a person who has established a new principal residence to retain a Principal Residence Exemption (PRE) on property previously exempt as the owner’s principal residence that is not occupied and for sale by submitting a Conditional Rescission of Principal Residence Exemption Form (link below). The conditional rescission allows an owner to receive a PRE on his or her new property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the PRE on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.
The opportunity to apply and qualify for a conditional rescission in 2011 begins in the 2012 tax year and is not retroactive to previous tax years. To qualify for the conditional rescission in 2012, Form #4640 must be submitted to the Assessor’s Office where the property is located on or before December 31. The Board of Review has no authority with regard to a conditional rescission and cannot institute a conditional rescission on behalf of an owner if a deadline is missed or for previous tax years. An owner must annually submit Form #4640 on or before December 31 to verify to the assessor that the property for which the PRE is retained is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. Forms are available on the attached links or by emailing Carol Knopp at firstname.lastname@example.org.
Please feel free to contact the Assessor’s Office with any questions or concerns you may have.