Programs & Services

The following report provides a current listing of the programs and services rendered by the Assessing Department. It has been noted whether the program or service is mandated and by what authority. The programs and services are outlined under two categories (as budgeted): Assessing and Board of Review.

Department of Assessing

The existence of the Department is required to carry out the assessment functions as prescribed by the Michigan Property Tax Law (G.P.T.L.), Act 206, 1893, as amended; the General Rules of the State Tax Commission (STC), Michigan Department of Commerce (the authority of the STC, Sec. 9 of Act 380, PA of 1965 and Section 33 of Act 306, PA of 1969); and, the General Rules of the State Assessor’s Board (SAB), Michigan Department of Treasury (the authority of the SAB, Section 10d of Act 206, PA of 1893 and Section 33 of Act 306, PA of 1969). The Department is established pursuant to the City Charter of the City of Taylor, Chapter V, Executive Department, Section 5.12, City Assessor. Additional duties and responsibilities fall under Chapter XIII, Taxation.

  • Assessment Roll Preparation and Certification, annually (G.P.T.L.)
    • locate, identify and determine taxable status of property
    • property data collection, reappraisal and new construction
    • maintain property data record files
    • maintain principal residence exemption affidavit program
    • maintain property transfer affidavit program
    • sales data collection and analysis
    • maintain a computerized appraisal system
    • property valuation, real and personal
    • taxpayer notification of assessment (mandatory for increases only)
    • implement assessor’s review (not mandatory)
    • defend assessments before Board of Review, MTT&STC
    • maintain tax maps
    • maintain land/tax/equalization files
    • prepare equalization reports
    • prepare assessment and tax roll warrants
    • correct improper assessments, Section 211.53, G.P.T.L.
  • Principal Residence Exemption Program (General Property Tax Law)
    • annual determination of Principal Residence Exemption status
    • ongoing maintenance and review of Principal Residence Exemption status
  • Property Transfer Affidavit Program (General Property Tax Law)
    • annual determination of transfer status
    • ongoing maintenance and review of property transfer status
  • Board of Review (General Property Tax Law)
    • coordinate Board of Review meetings annually
    • secretary to the Board of Review
  • Assessment Appeals (MTT, PA 186 of 1973)
    • defend assessment appeals before the Michigan Tax Tribunal
  • Tax Abatements, IFT (PA 198 of 1974) & CFT (PA 255 of 1978)
    • maintain assessment rolls and files
  • Property Tax Exemptions (General Property Tax Law)
    • maintenance and review of status
    • nonprofit housing for elderly
      (Chapter 1, Code of Ordinances)
  • Act 189 Assessments (PA 189 of 1953)
    • annual roll development and maintenance
  • Act 549 Assessments (PA 549 of 2002)
    • annual roll development and maintenance
  • Special Assessment Districts (Chapter 90, Code of Ordinances)
    • create district in SAD file
    • maintain parcel numbers and front footage
    • verify petitions and run reports
    • create new districts, as requested
  • Land Divisions
    • coordinate land division process
    • process corrections to land/tax equalization files
  • Public Assistance
    • information requests via mail, e-mail, telephone and over the counter
      • i.e. sales data, property information, ...

The Departments four employees provide the above-stated programs and services: Assessor, Deputy Assessor, one Appraiser, and an Assessment Clerk. We are striving to attain a reappraisal cycle that results in a superior level of assessment equity and uniformity, consistent with available resources. Our departmental responsibilities are very service-oriented.