The Assessing Division of the Finance Department is responsible for the preparation of the regular and special assessment rolls, maintenance of real and personal property record files, revisions of assessment rolls, maintenance of the certification levels required by law, and the preparation of reports and administrative assistance dealing with property, taxation and any other matters as required by the City.
The Assessing staff is responsible for the oversight and administration of the City's Property Assessing System, including any necessary interfacing with the State Tax Commission, Michigan Tax Tribunal, Osceola County Equalization Department and City of Evart Board of Review. This includes the planning, and participating in the appraisal of real and personal property and the compilation of the City's assessment rolls; and at minimum includes the following components:
- Maintaining current records of real and personal property within the City. Preparing land division splits and parcel combinations.
- Monitoring real estate transactions and building construction costs to determine property values.
- Preparing appraisals of new or remodeled commercial, industrial and residential buildings; inspecting buildings; evaluating construction blueprints and specifications; preparing diagrams and descriptions. Computing property values for tax assessment purposes and making related entries in the assessing records.
- Scheduling/conducting periodic field inspections of all classes of property to locate unrecorded alterations and when necessary reappraising the property.
- Conducting the annual appraisal of personal property from statements and auditing of accounting records of commercial and industrial property owners.
- Meeting with property owners regarding assessment and taxable value determinations. Answering complaints and explaining appeal procedures.
- Representing the City before the City's Board of Review, the State Tax Commission and the Michigan Tax Tribunal. Working with the City Attorney in the City's defense.
- Compiling annual Ad Valorem, IFT, DDA, LDFA, and Special Assessment Rolls for Real and Personal Property by applying prescribed assessment rates to current property valuations.
- Coordinating City appraisal and assessment activities with those of County and State authorities.
- Preparation of Industrial Facility Tax (IFT) Abatement requests.
- Advising and assisting the City on matters relating to property appraisals and assessments.
- Exemption Guidelines and Applications
- Board of Review Process
- Assessing Field Work
- Millage Rate Table