Frank Gentz, Northern Michigan Assessing
P.O. Box 352, St Helen, MI 48656
Phone: (989) 389-0832 ~ Fax: (989) 389-2333
Office Hours: Their office is in their home. If you call and don’t get an answer leave a name and number and they will call you back within 24 hours. You are encouraged to leave emails as well.
MCL41.61 permits the township board to provide for the appointment of assessors for the township who have all the powers and duties of the supervisor in the assessment of property. The supervisor remains the chief assessing officer and the assessors are, in all cases, subordinate to the supervisor.
Principal Residence Exemption (PRE) Affidavit form
Request to Rescind Principal Residence Exemption (PRE) form
Homeowner’s Principal Residence Exemption Affidavit
Request to Rescind Principal Residence Exemption (PRE)
Property Transfer Affidavit
Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property
Application for Deferment of Summer Taxes
Freeman Township property assessment data is available online. Property owners can view their own record at no charge. The general public can view any property assessment record for a fee of $2.00 per hit.
Click HERE for Township Assessment Data.
You will need to set up an account to view your Assessment Data.
Michigan Tax Tribunal
The Michigan Constitution requires the Legislature to provide for a uniform general tax system, for the determination of true cash value and for property to be assessed uniformly at a level not to exceed 50 percent. The Constitution also establishes maximum limits of tax rates that can be levied. In addition to the General Property tax act (MCL 220.127.116.11), many public acts impact the administration of property taxation. Assessors must keep abreast of recent changes and are required by the State Assessors Board to attend education seminars each year. The Michigan Tax Tribunal (M.T.T.) is the state agency that settles tax disputes that arise between local assessing units and taxpayers. These decisions serve as a guide for assessors in situations involving interpretation of the tax law. Property appeals are usually settled by the Tribunal’s Small Claims Division. Both taxpayer and assessor will be notified of the scheduled informal hearing within your county. The hearing usually lasts less than 30 minutes. Appeals should be accompanied with documentation to support your claim. March Board of Review meeting, taxpayers must first appeal an assessed value, taxable value, special assessments, improper uncapping, Principle Residence or Qualified Agriculture Exemptions classifications. Appeals involving classifications are to be filed within 30 days after the March Board of Review (B.O.R.) adjournment. Tribunal can be contacted at 517-373-3003 or at firstname.lastname@example.org. Appeals are not accepted via fax or email. By first Monday in June, B.O.R. must notify protesting taxpayer in writing of decision at March B.O.R. meeting. By June 30, taxpayers wishing to appeal the B.O.R.’ s decision must file protest with the M.T.T. for assessed valuation or taxable valuation of qualified agricultural property exemption subsequent to board of review. By third Monday in August, taxpayer to file appeal directly with the M.T.T. if state or county equalization causes taxpayers assessment to exceed 50% of true cash value. Within 60 days of mailing of tax bill that the taxpayer seeks to contest, appeal must be filed to M.T.T. limits to arithmetic errors. Both the taxpayer and assessor will be notified a few days in advance of the hearing. More Michigan Tax Tribunal information can be found HERE.
Taxable Value is determined by adding the, (2007 ex – inflation increase of 2.3 %), to last years Taxable Value. This method is established by law and neither the assessor nor the Board of Review have control over Taxable Value.
For assessments, not all home prices are falling. Remember assessments are tied to assessed values, not asking prices. If someone is asking $150,000 and sells for $130,000, but the assessor has the property valued at $120,000 that sale will show as an increase on the sales study. If they are asking $130,000 and sell for $110,000 then that would show as a decrease.
Sales studies are based on a rolling two year set of sales. It takes a year or two to reflect an actual decrease. Last year, was the first year to show an increase for some time. If sales continue to come down for another year or two, assessments will decrease. When sales start rising, it will take a couple of years for assessments to increase.
No it does not, a $1,000 equates to approximately $20.00 in tax increase for a principle residence and $40 for a non-principle residence in Clare County.
Because of Proposal A which took effect in 1994, when a property transfers to a new owner the Taxable Value increases to the Assessed Value in the year following the sale and then is capped at the rate of inflation as long as you own the property.
1. Talk to the assessor, explain why you think your assessment is wrong. .
2. Go to Board of Review to appeal the assessor, be prepared to show proof of value.
3. Appeal the Board of Review’s decision to the State Tax Tribunal.
4. Finally, if you have any other questions, give your assessor a call.