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Assessing

Assessing

Phone: (586) 445-5430
Assessing Information Online
Email: assessing@roseville-mi.gov 
Understanding Proposal A

The City Assessor is Brook Openshaw
Statement of Services: The Assessing Department’s responsibility is to accurately estimate the fair market value of taxable properties within the community.  Every year the Assessing Department mails out the Notice of Assessment, Taxable Valuation, and Property Classification to owners of property within the City.  The assessed value represents 50% of the fair market value of the property and the taxable value is the value on which property taxes are calculated.  The taxable value can only increase every year based on the inflation rate or 5% whichever is less, except when physical changes have been made to the property or when a transfer of ownership occurs.  Every year in May the assessing staff will begin inspecting properties that have sold or have active building permits in preparation of the following year assessment roll.
 
Homeowner’s Principal Residence Exemption Information
New Homeowners should be aware that a Principal Residence Exemption Affidavit must be filed if they intend to occupy their new home as their principal residence.  This form is signed by the buyer at the time of closing and allows an exemption of 18 mills of school operating tax.  
PRE FORM: www.michigan.gov/documents/2368f_2605_7.pdf
 
Request To Rescind Homeowner’s Principal Residence Exemption
The seller of a home should sign a Request to Rescind Principal Residence form and file it with the Assessing Office.  This will remove his/her name from the homestead and allow him/her to apply for the homestead exemption on their new residence.
RESCIND FORM: www.michigan.gov/documents/2602f_2607_7.pdf

Land Division Application Click Here

Property Transfer Affidavit
A Property Transfer Affidavit must be filed for a property whenever a transfer of ownership occurs.  This form from the State of Michigan is required under Public Act 415 of 1994 and is to be filed by the buyer, grantee, or transferee of any property.  The affidavit is required to be filed within 45 days of the transfer.  If it is not timely filed, a penalty of $5.00 per day up to a maximum of $200.00 applies.
PTA FORM: www.michigan.gov/documents/l4260f_2688_7.pdf
 
Personal Property
MCL 211.19 states that all businesses must complete and file a personal property statement to the city on or before February 20th of each year.  Personal property includes machinery, equipment, computers, furniture, signs, etc. used by the business.

Personal Property Statement Form

Eligible Personal Property Exemption
The General Property Tax Act was recently amended as it relates to the assessment of the Personal Property of a business.  Beginning in the 2014 assessment year, if the combined true cash value of all Personal Property owned by, leased to, or in the possession of the business or a related entity is $80,000 or less, the owner may file for an exemption of personal property.  If a business qualifies for this exemption the owner of the eligible personal property must annually file an affidavit, (Form 5076), with the Assessing Department where the property is located not later than February 10 each tax year that the exemption is claimed.  If an affidavit is filed, the owner is not required to file a personal property statement in that tax year.

Form 5076, Affidavit for Eligible Personal Property Exemption

IDLE EQUIP FORM:  http://www.michigan.gov/documents/2698f_2697_7.pdf 

Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment: http://www.michigan.gov/documents/taxes/5278_500796_7.pdf

Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property Defined in MCL 211.9(m) and 211.9(n):  http://www.michigan.gov/documents/taxes/5277_500795_7.pdf

March Board of Review
Residential property owners wishing to appeal their assessment must do so by appointment or in writing before the close of the March Board of Review.  Commercial, Industrial and Business Personal Property may appeal directly to the Michigan Tax Tribunal.  See your assessment notice for the date and times the Board will be meeting this year.  All appeals, whether they are in person or by mail, must include an appeal form.  http://www.michigan.gov/documents/l4035f_2658_7.pdf

Hardship Exemption
A property owner with a principal residence exemption can request a hardship exemption at the March, July or December Boards of Review.  The exemption is based on household income and the number of people that reside at the property.  The exemption is good for only one year, you must reapply every year it is needed.  Applications are available at the Assessing Office.

© 2017      29777 Gratiot Avenue, Roseville MI 48066      Phone: 586-445-5440
Fax: 586-445-5402      Hours of Operation: Monday – Friday, 8:00 AM - 4:30 PM

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