The Michigan General Property Tax Act provides for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased. 

Barbara Eaton, Township Assessor

The State Tax Commission recommends all properties be re-inspected every 5 years to update property information and assure more accurate and equitable assessments. The Assessor is required by the Michigan State Tax Commission to make inspections of your property. During the exterior inspection the assessor will update property record information, photos, and sketches.

The PTA form must be filed whenever real or personal property are transferred, even if you are not recording a deed. It must be filed by the new owner with the assessor within 45 days of the transfer.

If you own and occupy your residence, it is exempt from the 18 mill school operating tax. To claim an exemption, complete the Principal Residence Exemption form (PDF) (see below for form) and return it along with a copy of the front and back of your driver’s license for each person and 1 of the following documents to verify occupancy.

  1. A cancelled check listing the property address (please black out all other information except the property address and date);
  2. A statement such as medical, bank or charge account (only the portion showing your mailing address and date need to be submitted);
  3. Your income tax return showing the mailing address (please black out all other information except the mailing address and date);
  4. An insurance policy (only the portion showing your mailing address and date need be submitted).

You are required to file a Request to Rescind Principal Residence Exemption form (PDF) (see below for form) when you no longer own and occupy the property as your principal residence. The exemption will be removed December 31 of the year you rescind the exemption.