What are the Assessor's Statutory Duties?
The assessor is required to annually prepare the assessment roll for the assessing unit in accordance with the General Property Tax Act and the legislatively mandated level of valuations required by the Michigan Constitution.
Two very important requirements must be met as closely as possible:
The assessments must be uniform and they must be at the required percentage of value as stated in the tax laws, which is no more than 50% of true cash value.
The General Property Tax Act requires that the assessor use the official Assessor’s Manual or any manual approved by the State Tax Commission as a guide in preparing assessment. The assessor must maintain records relevant to the assessments, including appraisal record cards, personal property records, historical assessment date, tax maps and land value maps consistent with the standards found in the Assessor’s Manual.
In preparing the assessment roll, the assessor and any available staff must complete several tasks:
- The assessor must locate, identify and establish the taxable status of each property in the township. This includes inspecting and inventorying all taxable real property. Personal property subject to taxation may be discovered by the use of statements mailed or delivered to taxpayers and by canvassing locations with taxable personal property.
- Ownership of the property must be established so correct assessment and tax billing records can be maintained. It is also important to establish the location of personal property on tax day, December 31, so that no taxable property is omitted and no non-taxable property is assessed.
- The description of property, both real and personal must be kept current. This includes not only the assessment and tax rolls, but tax maps as well.
- Property must be valued using all appropriate appraisal techniques, such as the cost, market and income approached. The requirements of uniformity and required assessment level-should be the objective.
- The assessment roll must be prepared and ownership, descriptions, and assessed and tentative taxable valuations determined. On or before the first Monday in March, the assessing officer must prepare an assessment roll covering all taxable real and personal property within the township, with the valuations being determined as of December 31 of the preceding year. [MCL 211.24. The roll is then presented to the board of review by the Tuesday following the first Monday in March. [MCL 211.30] Notification of assessment increases must be prepared and sent to taxpayers in a timely manner, which, according to the General Property Tax Act, is 10 days prior to the first board of review meeting. The board of review must complete its review by the first Monday in April [MCL 211.30]. On the Tuesday following the second Monday in April, the board of county commissioners meets in an equalization session on all assessment rolls throughout the county. County equalization must be completed by the first Monday in May. On the second Monday in May, the preliminary state equalization is presented. The final state equalization order is issued the fourth Monday in May.
- The assessments often must be defended before the board of review and then again before the Michigan Tax Tribunal. This may require a considerable amount of the assessor’s time and resources.
- Affidavits for homestead and qualified agricultural exemptions, which exempt certain properties from paying the 18 mills of school operating taxes, must be processed and exemptions granted or denied by the assessor. If the assessor chooses not to determine the eligibility of claims for the exemption of homesteads, the assessor must forward a recommendation regarding the eligibility of the exemption to the Michigan Department of Treasury.
- The board of review is authorized to meet on the Tuesday after the third Monday in July to correct any clerical errors or mutual mistakes on assessments. Effective July 10, 2000, the board of review can meet in July even if school taxes are not collected. [PA284 or 2000] The board of review may also hold a July or December session to hear homestead and agricultural property tax exemption appeals, poverty exemption appeals, and place real or personal property that was omitted from the assessment roll on the roll for the current and previous year.
- By September 30, the township clerk must deliver certified copies of all certificates for levying taxes to the supervisor and the county clerk. [ MCL211.36(1)] If the supervisor certifies any clerical error or mutual mistake of fact on the assessment roll to the board of review, it may meet on the Tuesday following the second Monday in December to correct the roll. The error may be in the current roll or the preceding year’s roll.
- Tax rolls and tax bills must be prepared so that the local taxing authorities receive the revenues to perform their assigned task and the services for which they exist.