Assessor's Office

Amy Bridger-Snoblen, Township Assessor MCAO 
What are the Assessor's duties?

The Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to assessed all real property within his/her jurisdiction except that which is otherwise provided by law.  This would include residential, multi-residential, commercial, industrial and agricultural classes of property.  The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of December 31st.
General Misconceptions About the Assessor's Work

The Assessor does not:
  • collect taxes
  • calculate taxes
  • determine tax rate
  • set policy for the Board of Review
The Assessor is concerned with value, not taxes.  Taxing jurisdictions such as schools, cities, and townships, adopt                   budgets after public hearings.  This determines the tax levy, which is the rate of taxation required to raise the money                   budgeted.  The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district
in which your property is located.
What is Market Value?
Market value of a property is an estimate of the price that it would sell for on the open market on January 1st of  the year of assessment.  This is sometimes referred to as the "arm's length transaction" or "willing buyer/willing seller" concept.
 
Why Values Change
Changes in market value as indicated by research, sales ratio studies and analysis of local conditions as well as economic trends both in and outside the construction industry are used in determining your assessment.   
If you disagree with the assessors estimate of value, please consider these two questions before proceeding, as outlined below:
  1. What is the actual market value of my property?
  2. How does the value compare to similar properties in the neighborhood?
    1. If you have any questions about the assessment of your property, feel free to come in and discuss it with the assessor.
    2. You may file a written protest with the Board of Review, which is composed of three or five members from various areas of the assessing jurisdiction.  The Board operates independently of the assessor's office, and has the power to confirm or to adjust either upward or downward any assessment.
    3. If not satisfied with the Board's decision, appeals may be filed with the Property Assessment Appeal Board or to district court within 20 days after adjournment or May 31st whichever date is later.
Tax Levies and Assessed Values
The tax levy is applied to each $1,000 of a property's taxable value.  The value determined by the  assessor is the assessed value and is the value indicated on the assessment roll.