Updated: Sep 9, 2021
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The function of the City Assessor is to assess all taxable real and personal property in the City annually, primarily through completion of an annual assessment roll, for the purpose of levying the taxes lawfully imposed thereon. The City Assessor is responsible for evaluating all new construction, additions and losses to taxable property, as well as continually studying and analyzing the local real estate market to determine property value as of tax day, December 31. It must also prepare all special-assessment rolls, as required, pursuant to City Commission resolution.
The City Assessor is responsible for maintaining the Land File System, consisting of name, address and legal description of all real-property parcels, and the name and address of all personal-property parcels in the City. The City Assessor provides property data to local realtors, fee appraisers, taxpayers and the general public daily. It also maintains the mapping system by processing all requested and approved splits and combinations of real-property parcels.
As required by law, the City Assessor provides the means of assessment appeal through the March Board of Review and correction of mutual mistakes of fact or clerical error by convening the July and December Boards of Review. This department is also responsible for the preparation and defense of all assessment petitions to the Michigan Tax Tribunal. The City Assessor must prepare the reports, forms and warrants mandated by the county and state for equalization of assessments and the spreading of property taxes.