Information available includes but is not limited to assessment procedures, tax amounts, lot sizes, lot splits and/or combinations, legal descriptions and questions concerning property transfer affidavits and principal residence exemptions.
Assessing and Administration Office
Office Hours Monday through Friday 8 am to 5 PM
Mr. O'Donnell's Office Hours are Tuesday and Friday 8 am to 5 PM
(734) 692-9693 (fax)
Grosse Ile, Michigan. 48138
Marjorie Gape, MAAO (Michigan Certified Assessing Officer)
Assistant to the Assessor-Administrative Assistant-Township Board Secretary
(734) 676-4422 ext. 210
Grosse Ile, Michigan 48138
Michigan Tax Tribunal
A property owner, who appealed their property assessment to the March Board of Review and wishes to further the appeal may do so to the Michigan Tax Tribunal.
Please be advised of the following changes per the Michigan Tax Tribunal:
“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petitions forms are available at www.michigan.gov/taxtrib.
BSA Property Assessment Data Lookup Assessing Data
All assessment, property data and tax information is available online. This service is provided free of charge. Copies of field sheets, lot size information and other assessing information is available in the Assessor's Office during regular business hours.
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. Assessments are estimated at 50% of Fair Market Value. The Assessed Value is adjusted each year based on sales studies. Sale studies are based primarily on actual sales of similar homes in similar home in similar areas. The sales analysis may indicate that the market value should increase, decrease or stay the same.
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 2018, the CPI was calculated at 1.9%.
Taxable Value is a mathematical formula which is based on the preceding years Taxable Value increased by the Inflation Rate Multiplier (IRM) The IRM is determined for the entire State of Michigan and applied by each municipality. Proposal A mandates that the Taxable Value is adjusted each year by the IRM.
Taxable Value, which property taxes are based on, is defined as the lower of the SEV or the Capped Value. The Assessing Office is not responsible for any changes in the millage rate.
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 current SEV is greater than the Taxable Value in the previous year, the Taxable Value will increase to the limit of the CPI cap.
In February of each year, every property owner of record receives an assessment notice. The assessment notice will indicate what the assessor determines your property is worth and the taxable value for the year. The notice will contain the following information:
- Current year assessment and taxable value
- Previous year assessment and taxable value
- Difference between the current year and the previous year values
- PRE exemption information
- Property Transfer information
- Board of Review meeting dates, location and times
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 (Organizational Meeting) 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 poverty, 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:
- Prepare a concise appeal
- Use valid documentation
- Be organized and objective
- Keep to the facts
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.
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 2015, the Taxable Value in 2016 will be the same as the 2016 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 (Form L-4260) with the Assessor’s Office within 45 days of the transfer of ownership. Forms are available on the attached link or by emailing Marjorie Gape at firstname.lastname@example.org. Please feel free to contact the Assessor’s Office with any questions or concerns you may have. Undisclosed sales are not exempt from filing the L-4260 transfer of ownership form.
Property Transfer Affidavit
Property Transfer Affidavits Guidelines
Principal Residence Exemption
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 (Form 2368) must be completed and filed prior to June 1 for the summer tax levy. If the property is purchased between June 2 and November 1, an exemption can be filed by November 1 for the winter tax levy. 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 within 90 days of the final occupancy. A Request to Rescind Principal Residence Exemption (Form 2602) must be filed with the Assessor. Forms are available on the attached links or by emailing Marjorie Gape at email@example.com. Please feel free to contact the Assessor’s Office with any questions or concerns you may have.
Principal Residence Exemption Affidavit
Request to Rescind Principal Residence Exemption
Guidelines for the Michigan Homeowner’s Principal Residence Exemption
Conditional Rescission of Principal Residence Exemption
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. 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 2019 begins in the 2019 tax year and is not retroactive to previous tax years. To qualify for the conditional rescission in 2016, 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. Please feel free to contact the Assessor’s Office with any questions or concerns you may have.
Conditional Rescission of Principal Residence Exemption Affidavit
Conditional Rescission of Principal Residence Exemption FAQ’s