The city assessor shall be appointed by the city manager, subject to approval by a majority vote of the council- and mayor-elect, and shall hold office at the pleasure of the city manager and shall be directly responsible to the city manager. The functions and duties of the city assessor shall be as follows:
(a) He shall possess all the powers vested in, and shall be charged with the duties imposed upon, assessing officers by statute.
(b) He shall prepare all regular and special assessment rolls in the manner prescribed by statute, this charter, and by ordinance.
(c) He shall at all times cooperate with the city manager and provide such information and reports and perform such duties as are requested by the city manager, so long as they are not inconsistent with the duties of his office as herein provided.
The Assessor utilizes various tools to estimate what in assessing parlance is called True Cash Value. True Cash Value is estimated on a mass basis and a computer assisted value generation model is developed with the goal of uniformly assessing all properties using the same methodology.
Construction costs, sales comparisons and income approach to value are used to calibrate computer models such that once the assessor enters the data about each property in the computer the value calculations are automatic in each case. This provides uniform assessments by making each property reflect the marketplace for similar properties that have been sold in previous years. On-site appraisals, physical condition and other factors may also affect appraisal amounts.
After the assessor estimates the true cash values and determines the assessed and taxable values for properties for the next taxing season, the property owners are served notice of assessments. Property owners wishing to appeal their assessment must do so to the March Board of Review as per the detailed information that is conveyed through the notice of assessment every year.
New Homeowners should be aware that a Principal Residence Exemption (PRE) 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 from 18 mills of school operating taxes.
MCL 211.19 states that all businesses must complete and file a personal property statement form 632 (L-4175) to the City or Township where the personal property is located on or before February 20th of each year. Personal property includes machinery, equipment, computers, furniture, signs, etc. used by the business.
Recent change in personal property taxation may exempt certain personal property owners from this property tax. The change created two possible ways to receive the exemption both require filing form 5076, each of the two possible exemptions listed below.
Situation “A”) If the combined total personal property under their CONTROL (possession) different from OWNED is less than 80,000. The business owner is required to file an affidavit form number 5076 to claim exemption from property tax. This is a onetime filing, and the exemption remains until the owner files an affidavit rescinding the exemption.
Situation “B”) NEW – Beginning with the 2023 filing season, for personal property owners, if the combined total value of personal property under their CONTROL (possession) different from OWNED is GREATER than 80,000 AND is less than 180,000 the business owner may ANNUALLY file an affidavit form number 5076 AND form number 632 (L-4175) Personal Property Statement to claim exemption from property tax for that year. This exemption requires an annual filing of both forms.
The seller of a home should sign a Request to Rescind Principal Residence Exemption (PRE) 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.
Not filing a rescind form when a property owner change his/her principal residence can also create a financial liability later, whenever the department of Treasury at the state level conducts an audit.
Michigan law permits exemptions from property taxes for the principal residence of persons who, in the judgment of the Board of Review, are unable to contribute toward public charges through property taxes. A homeowner claiming a principal residence exemption may request a poverty exemption at the March, July, or December meeting of the Board of Review. If an exemption is granted, it is valid only for that year. You must apply again each year you wish to be considered for an exemption.
The exemption is based on household income added for everyone residing at the property.
Assessor is also charged with the responsibility of keeping the ownership of property, mailing addresses or property owners’ records current. This is accomplished through requiring the buyers of property to file a form called Property Transfer Affidavit Form 4260.
Property Transfer Affidavit must be filed for a property whenever a transfer of ownership occurs. 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 can be levied by the assessor.
Property Transfer Affidavit has some important information on it that needs to be completed carefully. The name and mailing address for tax bills and other important communications is taken from this form. After filing this form if the property owner needs to change mailing address, it should be done through filing a Change of Mailing Address form.
Address: 3401 Evaline Street, 1st Floor Hamtramck, MI 48212
Phone: (313) 800-5233 ext. 820
Email: Assessing@hamtramckcity.gov
