APPEALS / BOARD OF REVIEW

 

Board of Review Form

 

MARCH BOARD OF REVIEW -At the Township Hall. Week of 2nd Monday of March; See Assessment Change Notice for dates and times. -The only time of year that a property owner may appeal the valuation of a property. One must appeal to the March Board of Review in order to further appeal to the Michigan Tax Tribunal (MTT).  Appeals must be received by the MTT on or before June 30th following an appeal to the March Board of Review.

 

JULY BOARD OF REVIEW (TUESDAY FOLLOWING THE THIRD MONDAY)-Strictly for mutual mistakes and clerical errors. No valuation appeals are allowed at this time.

 

DECEMBER BOARD OF REVIEW (TUESDAY FOLLOWING THE SECOND MONDAY)- Strictly for mutual mistakes and clerical errors. No valuation appeals are allowed at this time.
 

APPEALS MAY BE:

  • In writing
  • By mail
  • By email
  • In person or by representative
  • APPEALS BY PHONE ARE NOT ACCEPTED
     

The Assessor should receive all appeals no later than the day prior to the Board of Review to ensure processing. 

 

Taxable values are adjusted annually based on the CPI (Consumers Price Index)
 

CPI RATES
2001 1.032
2002 1.032
2003 1.015
2004 1.023
2005 1.023
2006 1.033
2007 1.037
2008 1.023
2009 1.044

 

BUSINESS PERSONAL PROPERTY STATEMENTS

Personal Property Statements must be filed by every business located within the township annually, by February 1st. If a statement is not filed, the Assessor may perform on-site inspections and will SET assessments accordingly. Failure to file does not exempt the business from taxation.

 

GENERAL INFORMATION

Laws concerning Michigan Property Tax can be found within the Michigan Constitution of 1963 Article IX (Finance & Taxation), also within the Michigan Compiled Laws, Chapter 211 section 1 thru 157 and within the General Property Tax Act; PA 206 of 1893. See www.michigan.gov/treasury

 

LAND DIVISIONS (LDA) / COMBINATIONS

LDA’s can be applied for throughout the year but the value change to the parent parcel and the new child parcel will not appear on the tax roll until the following year.  Land Division applications are required for almost all transfers or divisions of property. Please call the Assessor or Supervisor prior to deeding any split property to avoid a division violation, which would result in non-issuance of building permits.  Combination of property for tax purposes can only be processed once a year and the request must be received by the Assessor prior to the March Board of Review for the year you are requesting the combination. If received after the March Board of Review, the combination will be processed for the following tax year.

 

NON-CONSIDERATION / MATTHIEU GHAST

Non-consideration allows for a property owner to make normal repair and replacement to their structures without the value being added to their taxable value. Some limitations apply; also, an inspection of the property by the Assessor is required prior to any changes being made. Please call for an appointment. and application.

 

PRINCIPAL RESIDENCE EXEMPTION (PRE)/QUALIFIED AGRICULTURAL EXEMPTION (QAG)

The Assessor must receive PRE & QAG affidavits no later than May 1st of the year you are claiming the exemption.  In order to be classed as agricultural property, the parcel must be at least 20 acres.  In order to qualify for the Ag exemption, a parcel must have at least 50.01% of its acreage being actively farmed.

 

Some requirements / qualifications for PRE:

  • Must own and occupy the property as your primary residence by May 1st of the year you are claiming exemption.
  • Spouses filing joint income taxes can claim only one exemption within the United States, not just Michigan.
  •  Must file only a Michigan Income Tax Return as a resident (unless stationed elsewhere with the Military)
  •  Must be a Michigan Resident
  • Cannot have filed for an exemption elsewhere within that same year.
  • Cannot have rescinded the PRE on the same parcel within that same year with no transfer of interest. Items used by the State to determine residency:
    • Voter’s registration.
    • Address on driver’s license.
    • Children’s school registration.
    • Address on Michigan Income Tax Return.
    • Address of Bank statements, utilities and general correspondence.
    • Location of employment.
  • A property can only qualify for either the PRE exemption or the QAG exemption, not both.
     

State PRE Hotline: 1-800-827-4000

 

POVERTY EXEMPTION

A property owner may apply for the Poverty Exemption at any of the 3 yearly Board of Reviews. Benzonia Township has adopted the Federal Guidelines of poverty. Please call for specifics and an application. All information gathered to determine qualification would be held confidential.

 

TAX EXEMPT STATUS FOR REAL AND PERSONAL PROPERTY

There is a 4-prong test that an organization must pass to qualify for tax-exempt status. Please call for an application. An individual cannot qualify for tax-exempt status, see poverty exemption.

 

TRANSFERS / UNCAPPING

Any transfer of property in part or in its entirety, between anyone other than spouses will most likely result in a partial or complete uncapping of the properties Taxable value. Please call with any questions.  NOTE: Please be aware that assessments are set in arrears. For example: a summer tax bill that is due as of Sept. and a winter tax bill that is due as of Feb. is based on the valuation of a property as of Dec. 31st of the previous year.

 

CAN YOU REDUCE YOUR TAXES?

If you are a new resident of Benzonia Township, make sure you file the Principal Resident Exemption (PRE) form. (This formerly was the Homestead Exemption) PRE should be filed by May 1. This exempts you from several mills of school operating taxes. To qualify, you must own and occupy your township home and claim no other home as your residence. Check your tax bill to be sure you are "100%" for Principal Residence Exemption. Please feel free to contact the Assessor should you need any assistance, or have questions regarding this, or other assessment procedures.

 

TAXABLE VALUE vs. ASSESSED VALUE

The amount of property taxes a property owner pays is based on the Taxable Value. The law provides that each year, the Taxable Value is increased by the amount of the Consumers Price Index, (C.P.I.) not to exceed 5% in any one year. If the C.P.I. growth continues to be low, then the taxable value remains low. The C.P.I. is similar to the rate of inflation.
Assessed Value on the other hand, is market driven. By law, Assessors must assess property at approximately 50% of its market value. This is based on sales studies. If the new and used home market remains strong, assessed values would continue to increase. However, you are not taxed on this value. When the property is sold, the year following the sale, the Assessed Value becomes the beginning Taxable Value and taxes are paid based on that value.