General Assessing Information

Who Wants to be a Property Tax Assessment Administrator?
Reprinted in part, courtesy of the Michigan Townships Association
By Lisa Fortner Reibsome, MTA Education Specialist
  1. Authority to Assess
  2. Responsibility
  3. Statutory Duties
  4. Appraising Property
  5. Equalization Process
  6. Calculating Taxes
  7. Record Keeping
Who has Authority to Assess Property?
Townships and cities are the only two local governmental agencies that assess property. Villages are required to have assessment rolls, but the assessments must be identical to those set by the township assessor.

The Michigan Constitution and property tax law requires that all property be uniformly assessed at no more than 50% of true cash value, which is the cash price a property could bring in a competitive and open market. Proposal A, the March 15, 1994 amendment to the Michigan Constitution did not eliminate the requirement that property be uniformly assessed. The assessing officer is responsible for determining this assessed value.

There are two types of property subject to assessment:

Real Property - land, land improvements and structures, farms, businesses, industry, residences, timber cut-over land and development property.

Personal Property - furniture and fixtures, machines and equipment belonging to a business, certain public utilities, oil wells, structures on leased properties, and other similar tangible property.

The General Property Tax Act [MCL211.1, etseq] requires real and personal property to be assessed annually in each township and city by a certified officer. The assessment roll must include the name and address of every person subject to taxation in the municipality. The roll must also contain a full description of real property, including the number of acres contained in it.

2023 Assessment Roll