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MountClemens - Government - Assessing - AssessmentsTaxbills

Personal Property Taxes, A Guide for Businesses

 

1. Purpose

The purpose of this page is to familiarize business owners with the Personal Property Tax. We will attempt to explain the functions of the City Treasurer and Assessor’s Office in the administration of the tax.

2. Personal Property
Personal Property includes furniture, fixtures, signs, machinery and equipment, etc. Typical items are desks, chairs, computers, cash registers, racks, beds, televisions, tools, leased equipment, etc. If you question whether an item is personal property, contact the Assessor’s Office at 586-469-6818 ext. 4.

A. Tax Day

The City Assessor values your personal property as of Tax Day. Change of location after tax day does not alter the assessment. Under Michigan Law Tax Day is December 31st of each year. Property is valued at market or true cash value and assessed at 50% thereof.

B. Statement of Personal Property

The City Assessor mails out personal property statements in December of each year. Under State Law, statements are to be filed with the Assessor declaring all personal property. The statements are utilized by the Assessor in valuing your personal property. Should you not receive a statement in early January, please contact the Assessor’s Office at 586-469-6818 ext. 4.

C. Returning the Form

It is imperative that you return the completed statement in a timely fashion. Statements are due early in February each year. If you do not return this statement, the Assessor is authorized, by law, to estimate the assessment in such an amount that they deem reasonable. Written verification is needed as to the status of your business. ESTIMATED ASSESSMENTS ARE VALID AND FINAL.

D. Contesting the Assessment

An assessment may be contested if you believe it is inaccurate. If you disagree with your assessment you may appeal to the March Board of Review and further to the Michigan Tax Tribunal. However, to file with the Tribunal, you must appeal to the local Board of Review in March. Contact the Assessor’s Office at 586-469-6818 ext. 4 for further details regarding this process.

E. Jeopardy Assessment

When the City becomes aware of a business closing, selling, transferring or downsizing, or if the previous year’s personal property tax is delinquent, the Treasurer has the authority to levy what is called a "Jeopardy Assessment."

3. Opening a Business / Moving into the city
The following are helpful hints for those who are about to embark on:

A. Buying a Business

  •  Make sure that the seller has paid the personal property taxes.
  •  Be Aware! If you purchase a business, personal property tax bills for the following July and December may be in the name of the old business, but the tax lien on the property remains. Therefore, the property may be seized to pay delinquent personal property taxes even though you may be the new property owner. Make sure you contact the Assessor’s Office, and make changes in writing.
  •  Call the Treasurer’s Office 586-469-6818 ext. 1 to find out what personal property taxes are outstanding.

B. Opening a Business

Please contact the City Assessor’s Office 586-469-6818 ext. 4 to notify them that you are in business and/or have personal property within the City and for information concerning personal property.

C. Going Out of Business

Equipment remaining in the City on tax day is subject to assessment and property taxes for the full year.

  •  Contact Assessor 586-469-6818 ext. 4
  •  Contact Treasurer 586-469-6818 ext. 1
  •  Contact City Clerk 586-469-6818 ext. 3

Failure to notify the Assessor when you are going out of business can result in your business remaining on the tax roll in future years.

4. Personal Property Tax Bills
Tax bills are mailed twice a year, the same as real property bills. Summer taxes are due and payable from July 1st through September 15th without penalty. After September 15th a 4% penalty is added to the unpaid balance. The summer tax bill includes City of Mount Clemens, Macomb Community College, State Education Tax, Mount Clemens Public Schools, L’anse Creuse Public Schools, Macomb County and MISD. Winter taxes are due and payable from December 1st through February 28th without penalty. After February 28th the taxes are sent to the Macomb County Treasurer’s Office for collection and a 1% interest fee is added per month on the delinquent unpaid balance. The winter tax bill includes the annual County taxes. All current personal property taxes are payable at the Mount Clemens City Treasurer’s Office One Crocker Boulevard, Mount Clemens, Michigan 48043.

If you have further questions, please contact the Mount Clemens City Assessor’s Office at 586-469-6818 ext. 4 or the Mount Clemens City Treasurer’s Office at 586-469-6818 ext. 1.