The Assessing Department has the responsibility of preparing the assessment and tax rolls for the City for all property that is not exempt. The State of Michigan Constitution requires that property be assessed at 50% of true cash value. Proposal A was a constitutional amendment passed in 1994 that placed additional limits on the values used to calculate property taxes. Beginning in 1995, property taxes were calculated by levying the millage on the taxable value, rather than the state equalized value.
The taxable value is the lesser of the capped value and the state equalized value. The capped value is calculated by taking the previous years taxable value, subtracting any losses from demolition, then multiplying by the inflation rate or 5%, whichever is less, then adding any value for new construction. The inflation rate for 2017 is .9%
Notice of assessment changes are mailed annually at the end of February. This is a notice of assessed value, taxable value and homestead status. Property owners can appeal their assessed value to the March Board of Review by appointment only.
- Click here for Wayne County Register of Deeds
- Click here for Wayne County Treasurer's Office
- Click here for Michigan Tax Tribunal
- Click here for State of Michigan Forms/Instructions
- Click here for State Tax Commission
Business Personal Property
Personal Property Statements are due on February 20 to the local jurisdiction in which the personal property is located on tax day (December 31).
Personal Property Forms
The State Tax Commission adopted new personal property multiplier tables for the valuation of personal property in the State of Michigan starting with the 2000 Assessment Roll. In order to learn more about the procedures to value personal property in the State of Michigan, please read the State Tax Commission’s Bulletin 12 of 1999, along with other bulletins, at the Michigan Department of Treasury website.
The form must be completed properly. Failure to return a Personal Property Statement or returning an uncompleted statement will cause our Department to estimate the assessment on your personal property and possibly audit your account. Also, failure to file this form by its due date will jeopardize your appeal rights with the State Tax Commission and/or Michigan Tax Tribunal.
As a rule of thumb, the person who completes your income tax statements should be able to prepare the Personal Property Statement for your business.
Do You Qualify for a Deferral of Your Summer Taxes?
If you received the deferment of summer taxes in the past, you will need to complete a new application. Individuals who meet the criteria may request a deferral form from the Treasurer's Office. The Treasurer's Office can be reached at 734.258.3012
Property Tax Notice
2018 Winter tax notices will be mailed the first week in December. These taxes are due February 14, 2018. If you do not receive a bill, you may contact the Treasurer's Office at 734.258.3012
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