City Assessor's Office
Phone: (586) 469-6818 ext. 4
Fax: (586) 469-7603
To view Assessing and Tax information, click this link:
A RESIDENT’S GUIDE TO UNDERSTANDING ASSESSMENTS
IMPORTANT 2017 ASSESSING DATES
- MARCH 3, 2017 PROPERTY ASSESSMENT NOTICES MAILED
- MARCH BOARD OF REVIEW DATES, APPOINTMENTS REQUIRED
- MARCH 20, 2017 9:00AM to 12:00PM 1:30PM to 4:30PM
- MARCH 21, 2017 1:30PM to 4:30PM 6:00pm TO 9:00pm
New City of Mount Clemens property owners submit within 45 days of the time of closing a signed Property Transfer Affidavit document to the Assessing Department in City Hall. Information on this document is used to accurately mail to owners a Notice of Assessment, Taxable Valuation, and Property Classification form in early March each year.
PROPOSAL “A” OF 1994
On March 15, 1994, Michigan voters approved the constitutional amendment known as Proposal A. The amendment was designed to limit the growth in property taxes by the Consumer Price Index until ownership in the property was transferred. Prior to Proposal A, property taxes were based on the State Equalized Value (SEV), which may fluctuate from year to year. With the implementation of Proposal A, property taxes are based on your property’s Taxable Value (TV).
In 1994, all properties became “capped” and the SEV then became the new Taxable Value. From that point forward, Taxable Value could increase in the following three ways:
1. A Transfer of Ownership
2. A physical change to the Property or
3. Change in the Consumer Price Index (CPI) not to exceed 5%, this is also referred to as the Inflation Rate
- TRANSFER OF OWNERSHIP
When a transfer of ownership takes place on a property, the Taxable Value is uncapped to the Assessed Value for the following year. From that point forward, the Taxable Value is capped until the next property transfer.
- PHYSICAL CHANGES
Any change in Assessed Value due to a physical change will also change the Taxable Value beyond the CPI increase. Any loss in value will be subtracted and any new value will be added after applying the Inflation Rate Multiplier (CPI). All assessments are based on what is physically on the property as of each December 31. Most maintenance items such as roofs, siding, windows, etc., are not considered as a physical addition to the property.
- INFLATION RATE MULTIPLIER (CPI)
Every year the State of Michigan calculates the Inflation Rate Multiplier (CPI). The multiplier is calculated by statute, on the Consumer Price Index (CPI), as measured by the Federal Bureau of Labor Statistics and is based on a two-year average of the consumer price index based on the state fiscal year. All property in Michigan will have an average increase based on the Inflation Rate Multiplier or 5% (whichever is lower). The 2017 Inflation Rate Multiplier (CPI) is 1.009.
The Assessed Value represents 50% of a property’s Market Value. The figure is calculated through a study of sales in the City for a one-year period. The State regulated dates for the two-year study period are 10/1/2014 through 9/30/2016. The city is divided into nine (9) different study areas and sales in each area are evaluated to establish the percentage that values will change.
If you have any questions about your property assessment, taxable value, or classification, please contact the Assessing Department at (586) 469-6818, extension 307.
State of Michigan Assessment and Tax Forms - click this link to access the State of Michigan Treasury Department website. Once on the site, select "Local Government Services", then "Forms/Instructions". All forms are listed by category.
- Millage Rates
- Personal Property Taxes - A Guide for Businesses
- Glossary of Common Tax Terms
- How Property Taxes are Calculated
- How to Review and Appeal Your Property Assessment
- Tax Assessing Calendar
- Tax Bills