Assessor’s Office – Forms - China Township

Assessor FAQs

Forms

Homestead Affidavit form (Principal Residence Exemption Affidavit, or PRE) is completed when a person purchases a home and intends to use it as their main homestead. The home must be purchased and occupied by June 1 in order for the homestead to be in effect for the current year. Please return this form to the Township Assessing Department.

Claim for Farmland (Qualified Agricultural) Exemption from Some School Operating Taxes – some may need to file this along with the PRE Affidavit. Qualifications are clarified at the link above.

Property Transfer Affidavit must be completed whenever there is a change of ownership on a property. It is completed and signed by the new owner and must be filed within 45 days of the transfer. Please return this form to the Township Assessing Department.

State Tax Commission Affidavit for Disabled Veterans Exemption is used to apply for an exemption of property taxes for real property used and owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States under honorable conditions.

Conditional Rescission of Principal Residence Exemption (PRE) – On April 8, 2008, Governor Granholm signed House Bill 4215, enacting Public Act 96 of 2008, which amended 211.7cc of the General Property Tax Act, Public Act 206 of 1893. The amendment enables a person who has established a new principal residence to retain a PRE on property previously exempt as the owner’s principal residence. The conditional rescission allows an owner to receive a PRE on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the PRE on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased and is not used for any business or commercial purpose.

Request to Rescind Principal Residence Exemption (PRE) enables people who are selling or converting their home to another use to rescind their exemption.

Hardship Exemption Application Tax year 2019

Frequently Asked Questions

Why does the assessed value change from year to year?

The assessed value must reflect 50% of market value. As market value changes, so does your assessment. For instance, if you add a garage to your home, the assessed value increases. However should your property be permanently damaged by fire, the assessed value would decrease. Property owners have a responsibility for reporting any changes made to their property that would affect its value. When you obtain a building permit, our office is notified by the Building Department.

Why do assessments go up when a property hasn’t changed?

Market value is a product of the price paid for the property. Since assessments must be set by market value, changing real estate values in the community will be reflected in the assessments. As prices increase/decrease, so does market value.

All property values do not change to the same degree. Many factors influence values. Properties with water or scenic views, for example, may increase more rapidly than others.

What is taxable value?

The taxable value was created upon the passage of Proposal A, by the electorate in 1994. The taxable value is the lower of the State Equalized Value or the capped value. This is the value used times the Millage rate that produces the amount of taxes levied against the property.

What is the capped value?

The taxable value can increase from year to year by 5.0% or the amount of the Consumer Price Index (CPI), which ever is less. Additions or losses to the property are also taken into consideration. The formula is the previous taxable value, minus losses, x 1.05% or the CPI, which ever is less, plus any additions = capped value.

If I am unhappy with the assessed value or taxable value, what can I do about it?

The first thing you should do is talk to your local Assessor about the valuation on your parcel. Check the appraisal records to make sure all components of the property are correct. If you wish to proceed at this point, you must make an appointment with the March Board of Review to lodge an appeal. The Board of Review is set up under the Michigan General Property Tax Law. The three member board is appointed by the Township Supervisor and approved at a public meeting by the Board of Trustees. The Board of Review will hear your appeal and will make a decision using their best judgment.

I will be out of town during the March Board of Review, how can I lodge an appeal?

You may send a personal representative or a letter of explanation. Please include the reason for appealing your assessed value, the parcel identification number, your address and telephone number. The Board of Review will make a decision and notify you by first class mail.

What if I am not satisfied with the Board of Review decision on my appeal?

You have the right to file an appeal with the Michigan Tax Tribunal. This appeal must be filed with the Tribunal on or before June 30, of the current year.

Am I allowed to view my appraisal records?

Yes! Most departmental records are considered public record and are open for inspection during normal business hours.