Regular Meeting (Assessor’s Report)

Executive Summary:

Assessing Year Overview
– The assessing year is set by the General Property Tax Act of 1893 and the schedule is published annually by the State Tax Commission.
– Notable dates for 2024 include the July and December Board of Review meetings, the deadline for filing Principal Residence Exemption affidavits, and the tax day for 2025 property taxes.

Assessing Staff
– Lauryn Pleva, the daughter of Dale and Trina Pleva, has passed her first exam and is now certified as a Michigan Certified Assessing Technician (MCAT). She will assist the assessor with field inspections and learning the Apex sketching program.

Assessment Activities
– The export/import of data between the assessment roll and the tax roll has been accomplished.
– The Agricultural Appraisal Study parcels have been inspected, and the results will be used to determine the 2025 Agricultural ratio.
– Industrial assessments were completed in May, and commercial inspections will be done in the next few weeks.
– Residential class ratios are determined using a 24-month sales study.

Ongoing Maintenance
– Regular processing and data entry of deeds, property transfer affidavits, principal residence affidavits, name and address changes, building/land use permits, and sales data.
– Processing land divisions and boundary line adjustments, including assigning new parcel numbers, updating descriptions, allocating taxable values, assigning new assessed values, and creating new parcel record cards.
– Entering data collected from ongoing field inspections of new construction and sales, and attaching photos and drawings to create new record cards as needed.

https://www.michigan.gov/documents/treasury/Bulletin_13_of_2023_841032_7.pdf