Responsibilities of the Assessor
The Assessors goal is to provide fair and equitable assessments to the taxpayers. Michigan Certified Assessing Officers are required to annually prepare and certify the assessment roll for the City in accordance with the General Property Tax Act and responsible for the administration of the General Property Tax Laws.
The assessor and staff must complete several tasks that provide our residents with an accurate and defined assessment of their properties. The following is an overview of the responsibilities of the Assessor’s Office and are not limited to the following:
- Locate, identify, record and establish the true cash value, assessed and taxable values of all real property subject to taxation.
- Certified by the State of Michigan as a Personal Property Examiner to establish the taxable values on all taxable personal property.
- Maintain descriptions of the property.
- Use appropriate appraisal techniques (cost approach, market approach, and also the income approach).
- Assessment Roll must be prepared on or before the first Monday in March to be presented to the Board of Review by the Tuesday following the first Monday in March (MCL 211.30).
- Notification of assessment increases must be prepared and sent to taxpayers 10 days prior to the first Board of Review meeting (MCL 211.30).
- Assessments often must be defended before the Michigan Tax Tribunal.
- Affidavits for Principal Residence Exemption (which exempt certain properties from paying the 18 mills of school operating taxes) (exemptions granted or denied by the assessor by determining eligibility for claims) and Property Transfers must be processed.
- Required to preserve and keep all books, assessments rolls and other papers belonging to the office and comply with State Statutes and the Michigan Township Record Retention Schedule Number 10.
- Must maintain records relevant to the assessments, including appraisal record cards, personal property records, historical assessment data, Tax Maps, and Land Value Maps consistent with the standards found in the Assessor’s Manual approved by the State Tax Commission. (MCL 41.62)
- File numerous mandated forms and reports with the County Equalization Department, the State Tax Commission and the Michigan Department of Treasury.
- Respond to all information requests from the public.
- Present annual department budget requirements and other reports to City Council.
Michigan Compiled Law (MCL) 211.27a(1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article IX of the state constitution of 1963.
Field Sheet / Record Cards
Record card/field sheet with building and improvement sketches for Residential, Commercial, and Industrial parcels are available in the Assessor’s Office to view during normal business hours and are online www.BS&A ONLINE Property information.
Evolution Map of Wayne County
The Evolution Map of Wayne County (PDF) beginning in 1827 was compiled by registered land surveyor Henry T. Kempa.