Assessment Administration and Michigan Property Tax Law
Assessment Administration and Michigan Property Tax Law
This domain tests the statutory skeleton of Michigan assessment: who assesses, when the tax day falls, what the assessment roll must contain, and how appeals move from the local board of review to the Michigan Tax Tribunal. Expect questions that pair a deadline with the official responsible for the act.
Core rules
- The General Property Tax Act, 1893 PA 206, supplies most procedural rules; the Michigan Constitution, Article IX, §3, requires uniform general ad valorem taxation of real and tangible personal property not exempt by law.
- The State Tax Commission certifies assessors, audits equalization, and issues bulletins; county equalization departments review local rolls.
- The assessor discovers, lists, and values property; prepares the assessment roll; serves as secretary to the board of review; and certifies the roll to the county and treasurer.
- December 31 is the assessment date (tax day). Ownership, use, and exempt status on that date generally control the next tax year.
- Assessed value is 50% of true cash value; the county equalization process produces state equalized value (SEV). Taxable value may be lower than SEV because of the Proposal A cap.
- A taxpayer dissatisfied with valuation must ordinarily protest to the March board of review before appealing to the Tax Tribunal.
Worked example
A parcel has true cash value of $240,000. The assessor enters assessed value of $120,000. The county equalization factor is 1.00, so SEV stays $120,000. If prior taxable value was $100,000 and the inflation multiplier is 1.03 with no additions or losses, capped value is $103,000; taxable value is the lower of $103,000 and $120,000, or $103,000. The tax bill uses $103,000, not $120,000.
Traps
Do not use SEV as the tax base when taxable value is lower. Do not treat the March board as a general do-over for missed exemptions; July and December boards have narrow correction authority. Do not describe true cash value as asking price; it is the usual selling price in an arm’s-length transaction.