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The Assessing Department’s primary function is to assess all real and
personal property within Plymouth Township each year. The Assessor is required
by state law to assess at 50 percent of true cash value all assessable property
as of December 31. The assessment roll must be completed and prepared by the
Assessor for presentation to the March Board of Review.
The Department maintains information for public use on taxpayer name and mailing address, size, age and characteristics of buildings, parcel sizes, legal descriptions, property addresses and sale prices of vacant and improved properties (if known). Information is available at the counter in the Assessor’s office.
The Department also answers inquiries from residents, property owners, appraisers, realtors, mortgage companies, title companies, potential buyers and government agencies.
Important Dates To Remember
|December 31, 2013||Tax Day|
|February 20, 2014||File Personal Property Statement with Assessing Office|
|By February 21,
|Assessment Notices Mailed|
|March 10, 12, 13, & 15, 2014||Board of Review Hearings|
|May 31, 2014||Appeals of property classified as Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal or Utility Personal must be made by filing a written petition with the Michigan Tax Tribunal.|
|June 30, 2014||Deadline for assessment classification appeals to the State Tax Commission.|
|July 22, 2014||July Board of Review Meeting|
|July 31, 2014||Appeals of property classified as Residential Real, Agricultural Real, Timber-Cutover Real or Agricultural Personal must be made by filing a written petition with the Michigan Tax Tribunal.|
|December 9, 2014||December Board of Review Meeting|
9955 N. Haggerty Road
Northwest Corner of Haggerty & Ann Arbor Roads
Plymouth, MI 48170
Monday through Friday from 8:00 am to 4:30 pm.
The primary responsibility of the Assessing Department is to estimate the value of real and personal property in Plymouth Township each year. The Assessor must locate, identify, determine property exempt status and estimate the value of each taxable property in the Township. The Assessor must calculate the assessed, capped and taxable value of each property. Assessment notices are prepared by the Assessing Department and sent to property owners in February. After the Assessor prepares the assessment roll, the roll is presented to the March Board of Review. The Board of Review will then conduct public hearings in March to hear appeals from property owners.
By law the assessed value is to be 50 percent of the True Cash Value (market value) of a property. The Assessor sets the assessment by a sales study using all comparable sales in your neighborhood. There are three different values for each property in the Township: the State Equalized Value (SEV), the capped value, and the taxable value:
- State Equalized Value (SEV): Half of the appraised market value.
- Capped Value: Last years taxable value minus losses increased by the Inflation Rate Multiplier (with a maximum of five percent) plus the value of new construction.
- Taxable Value: The lesser of the State Equalized Value and Capped Values. The Taxable Value will be used for the calculation of property taxes.
The Assessor values property by using three different approaches:
1. Sales Comparison Approach -- The value of the subject property is determined by the cost of purchasing a substitute property.
2. Cost Approach -- The value is determined by the cost of constructing a substitute property.
3. Income Approach -- The value is determined by the cost of acquiring a substitute property, which will provide the same income.
Other Responsibilities of the Assessing Department
- Acts as Township interface with thousands of customers each year in person and by phone.
- Reviews and assesses the personal property in possession of Township businesses.
- Maintains the Property Transfer Affidavits, brought about by Proposal A in 1994.
- Defends property appeals before the Michigan Tax Tribunal.
- Forwards documents regarding splits and combinations from Community Development Department to the County engineers.
Main Assessing Phone Number
Doug Shaw, Assessing Supervisor
Tracy Hayley, Residential Appraiser/Personal Property Examiner
Assessing Department Fax#: (734) 454-5718