Assessing

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 2014 DATES TO REMEMBER

May 31: Deadline for assessment petition to the Michigan Tax Tribunal (205.735a) for commercial and industrial real property and personal property. 


June 30: Deadline for property classification appeals to the Michigan State Tax Commission (Sec. 211.34c, MCL). 

July 1: Summer property taxes due and payable. 

July 31: Deadline for assessment petition to the Michigan Tax Tribunal, (205.735a) for residential property and small claims division. Appeal petitions are considered filed if mailed first class and postmarked on or before July 31. Otherwise, appeals sent by certified mail on or before July 31 are timely filed.
  
July: Tuesday Following the Third Monday in July
July Board of Review meets to correct mutual mistakes of fact or clerical errors on the assessment roll, (Sec. 211.53b, MCL). An owner of property that is a "principal residence" property on June 1 may appeal to the July Board of Review for the current year and the three (3) years prior if the exemption was not on the tax roll, (Sec. 211.7cc (13) and 211.7ee (6), MCL).

PA 74 of 1995 authorizes July Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only (211.7u, MCL).

December 1: Winter property taxes due and payable. 

December: Tuesday Following the Second Monday in December.

December Board of Review meets to correct mutual mistakes of fact or clerical errors on the assessment roll (Sec.211.53b, MCL). An owner of property that is a "principal residence" property on June 1 may appeal to the December Board of Review for the current year and the three (3) years prior if the exemption was not on the tax roll, (Sec. 211.7cc (13) and 211.7ee (6), MCL).

PA 74 of 1995 authorizes December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only (211.7u, MCL)

 

 




The Assessor’s Office is responsible for identifying and valuing all taxable real and personal property in White Lake Township. We annually produce the ad valorem real and personal property assessment rolls in accordance with Michigan’s General Property Tax Laws. There are approximately 12,135 real property parcels and about 500 personal property parcels.

 

PROPERTY TAX ASSESSMENTS

Notices of annual changes in property tax assessments are mailed to all residents each year at the end of February. Residents who wish to appeal the assessed or taxable value of their property by the Assessor's Office must do so to the local Board of Review.  The Board of Review meets annually in March. The dates for the meetings are included in the annual notice. Hearings for the Board of Review are by appointment only or by letter.  Letters must be received before the last day of the scheduled Board of Review meetings. Residents who appeal their values will need to provide market evidence if they believe that the assessment on the property is incorrect. Property owners are strongly encourage to stop by the Assessing office to verify that the information in our records accurately reflect your property.

Residents may also appeal to the Board of Review (in both July and December) if the taxes levied against their property create a financial hardship. To appeal based on hardship, you must complete an application through the Assessor's Office.

 

PROPERTY TRANSFER AFFIDAVITS   AND  HOMESTEAD EXEMPTION AFFIDAVITS

To file a property transfer affidavit and/or a principal residence exemption you need to deliver in person or mail, either affidavit to the Assessor's Office. The transfer affidavit needs to be in our possession within 45 days of the transfer to avoid penalty. The homestead exemption affidavit must be received by May 1st of the year following the transfer.

 

LAND SPLITS AND COMBINATIONS

To facilitate a legal split or a combination of land in White Lake Township, you must submit an application to do so, in the Assessor's Office.

 

PROPERTY TAXES

Assessments are estimated at 50% of the properties Market Value. However, property owners pay taxes bases on the properties Taxable Value.

Taxable Value is the lesser of the Assessed Value (SEV) or the prior years taxable value minus losses, increased by the lesser of 5% or the Consumer Price Index, plus additions. A transfer of ownership will change the taxable value to the assessed value in the year following the transfer of ownership.

The following is a simple demonstration of how taxes are calculated. There are two types of property tax levied in the State of Michigan, Homeowner's Principal Residence and Non-Principal Residence.

The formula for calculating taxes is:
Taxable Value x Millage

A sample calculation based on an approximate millage rate for a Principal Residence is illustrated below for your assistance in understanding how property tax bills are calculated.

 

Example: Assume the Taxable Value of your Principal Residence property is $100,000 and the millage rate is 32.7624. Your tax bill would be calculated as follows:

$100,000 x .0327624 = $3,276.24

 

Please remember the Assessing Department does not compute or collect property taxes. This example is only intended to provide a simple explanation of the process. For a more detailed explanation, you should contact the Treasurer's Office.

 
 

Charter Township of White Lake   |  7525 Highland Rd.  |  White Lake, MI 48383  |  248-698-3300

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