মূল্যায়নকারী কার্যালয় FAQs

Personal Property is property used for business purposes that is not real estate. General explanation – the Michigan Constitution provides for the assessment of all real and tangible personal property not exempted by law. 
 

Examples of personal property include furniture and fixtures, machinery and equipment, office and electronic equipment, computer equipment, coin-operated equipment, rental equipment, and certain leasehold improvements that are not part of real property. This list is not inclusive. 

The Assessor sends the statements out each year in the first part of January. They are sent to taxpayers believed to have personal property in their jurisdiction. You are still required to file if you do not receive a statement but have assessable personal property. Forms are available at the Assessor’s office: (www.detroitmi.gov) They can also be accessed from the internet at the following address: www.michigan.gov/treasury.

 The statutory due date for filing a personal property statement is February 20th of each year. If you had assessable personal property on December 31st of the preceding year, you are required to complete and submit a personal property statement on or before this due date.

Q:   
i.    A: Your taxes could be high due to many different reasons.  Examples:  Transfer of ownership(uncapping), value-producing home improvement factors, increase in home sales in your area, verifying correct square footage, etc.b.    Q:

 

In accordance with the Michigan Constitution as amended by Proposal A of 1994, a transfer of ownership will cause the taxable value of the transferred property to uncap in the calendar year following the year of the transfer. Ultimately the taxable value becomes equivalent to the assessed value the year following the sale.

An appeal can be made during the February Assessors Review Period for the first 3 weeks in February from the 1st to the 22nd.

 Yes, your taxes will increase.  An appraiser would have to conduct a field review to measure and gather information for a determination.

Individual tax bills are calculated by taking the taxable value and multiplying it by the local mill’s rate.

The Michigan Constitution requires the property to be uniformly assessed at 50% (Assessed Value) of the usual selling price, also referred to as True Cash Value. Taxable Value is the value on which property taxes are calculated. 

Your taxes could increase due to many different reasons.  Examples:  Transfer of ownership(uncapping), When this occurs, the taxable value generally equals the State Equalized Value (SEV) and transfer of ownership can significantly increase the taxable value, which increases the taxes. Taxable value is generally lower than the SEV or capped value, and the SEV is traditionally 50 percent of the market value, other reasons include value-producing home improvement factors or increases in home sales in your area, etc.

Your taxable value can be provided to you for you to multiply by the local mills rate.

There are two components in calculating the tax bill amount - the taxable value and the millage rate. The taxable value increases in conjunction with the Consumer Price Index (CPI) and changes in the millage rates are determined by various referendums approved by the voters. Multiply the taxable value by the millage rate to estimate the tax bill amount.

Even though there was no sale, a transfer of ownership occurred but because it is only between related family members this should not cause an excessive tax increase because the property does not uncap. The taxes should only increase by the rate of inflation. 

To have the tax bills corrected, please visit the Assessments Division - Personal Property Section located in Room 804 of the Coleman A. Young Municipal Center. However, if your business was in the city of Detroit on December 31 you are liable for current property taxes.  

As far as the projected taxes, our aim as assessors is to value properties based on their highest and best use at a level that is typically seen for a given property type. The taxes, following a transfer of ownership, are based on 50% of the market value determination against which the millage rate is applied, a mill is 1/1000 of a dollar (approximately $88 commercial millage/$1,000 of Taxable Value). 

50% of the market value becomes the assessed value and the taxable value. Your property taxes are based only on your taxable value, and they are computed by multiplying the taxable value of the property by the number of mills levied.

Michigan Department of Treasury Property Tax Estimator Website:
https://treas-secure.state.mi.us/ptestimator/ptestimator.asp

Yes, you must apply for a re-zoning with the City Planning Commission
https://detroitmi.gov/government/commissions/city-planning-commission/applying-rezoning

 Whenever you purchase a property in the state of Michigan due to Proposal A, once ownership is transferred, the property’s taxable value is uncapped and increases to the same level as the assessed value in the year following the sale, which limits the growth in property taxes to the rate of inflation or 5%, whichever is less, but only until ownership of the property is transferred. The formula under Proposal A ensures a property’s taxable value does not grow as fast as the property’s assessed value, which should be at or near 50% of market value. 

However, by state law we cannot disregard the statutory transfer or ownership, we must uncap a property's taxable value in the year flowing the transfer of ownership of that property to reflect the current market value. Therefore, your payments will not be the same as the previous owner’s.

You can find licensed surveyors for hire at the Michigan Society of Professional Surveyors here: https://www.misps.org/

• You will need to hire a land surveyor to mark your property lines. You can find licensed surveyors at the Michigan Society of Professional Surveyors here: https://www.misps.org/
• For fence guidelines check with Buildings, Safety Engineering and Environmental  Department:  https://detroitmi.gov/departments/buildings-safety-engineering-and-environmental-department

• https://detroitmi.gov/departments/office-chief-financial-officer/ocfo-divisions/office-assessor/property-assessment-documents
• Please email completed documents to [email protected]  if you have any questions.

Yes, but most will require a variance for minimum lot size through the Board of Zoning Appeals: https://detroitmi.gov/government/boards/board-zoning-appeals

• Get in touch with Department of Public Work’s Maps and Records Team: https://detroitmi.gov/departments/department-public-works/maps-and-records
• Provide the Housing Number Certificate to [email protected] and we will be able to update the parcel address.

At the Wayne County Register of Deeds: https://www.waynecounty.com/elected/deeds/home.aspx

Transfer of ownership means the conveyance of title to or a present interest in property, including the beneficial use of the property and both buyer and seller must agree to the terms of the transfer.

The State of Michigan provides an exemption of 18 mills from a portion of the property tax bill for a taxpayer’s primary residence. You must own and occupy your home. To file for a PRE exemption, visit the Assessment Division, Room 804 Coleman A. Young Municipal Center or call (313) 224-3035.

Electronically via email to [email protected].
In person in Room 130, The Detroit Taxpayer Service Center
Mon-Thurs 8AM-4:30PM

PTA PENALTIES
Residential since 1994 per parcel# = $5 a day Max $200

Commercial/Industrial per parcel#
Before April 1st, 2013, = $5 a Day Max $200
After April 1st, 2013, = $20 a Day Max $1000

• Both sides (front and back) of State of Michigan Driver's license with the property address
• Federal and/or State Income Tax returns with the property address
• A voter's registration record
• Motor vehicle registration
• Utility bills with the mailing address of the property address (actual bill)
• Cable bills with the mailing address of the property (actual bill)
• Telephone bills with the mailing address (actual bill)
• Banking or credit card statement with account number redacted
• Medical bills with the mailing address of the property

There may be several reasons why you may not have received your tax bill:

A. If you paid off your mortgage, the City may not have been notified and will continue sending your tax statements to the mortgage company.  To correct this, please bring your pay off information to our customer service center located in Room 136 of the Coleman A. Young Municipal Center.

B. The City may have the wrong mailing address on file.  Please visit the Assessor’s Office located in Room 804 of the Coleman A. Young Municipal Center to change the mailing address. Please note you will need to provide proof of ownership (i.e., warranty deed, quick claim deed, etc.).

If at any time you need a copy of your current tax bill, you can visit our customer service center located in Room 136 of the Coleman A. Young Municipal Center. There is no charge to receive a copy of a tax bill as long as you are the property owner and your name is stated on the bill.

It is a statewide tax that supports all public schools in Michigan. The current SET rate is six mills, and taxes are required to be paid in the summer.

The SET is levied on all property types (residential, industrial, personal, etc.) in the State of Michigan

A mill is $1 per $1,000 of the taxable value of the property.

Example:  If the taxable value of a house is $20,000 and your rate is 35 mills, then your tax is $700.  If the taxable value is $10,000 and your tax rate is 35 mills, then your tax is $350.

Debt Service accounts for the payment of interest and principal on long-term debt. The City of Detroit issues long-term contractual obligations (bonds) to provide working capital for long periods.

Michigan Public Act 246 of 2003 requires that all delinquent City of Detroit, Wayne County, School Education Tax and Detroit Public School Real Estate Taxes be transferred to the Wayne County Treasurer for collection on March 1.

No. Effective December 2004, the City of Detroit Treasurer began collecting all real and personal taxes for properties located in Detroit.  Beginning with the 2003 tax year, The Wayne County Treasurer only bills and collects delinquent real property taxes.

If you owe delinquent real and/or personal property taxes for the City of Detroit for tax years 2002 and prior, please contact the Revenue Collections Department at located at the Coleman A. Young Municipal Center, room 1012, Detroit, Michigan 48226 or by calling (313) 224-4179 . Please make checks payable to Treasurer, City of Detroit and mail to Treasury Division, City of Detroit, PO Box 33523, Detroit, Michigan 48232-5523.

Generally, your payment will post to your account within two weeks. However, during the peak tax season, please allow additional time.

Generally, when the taxpayer issues a stop payment and the City does not receive the funds, the taxpayer is charged an additional fee to cover the processing involved in the returned check transaction.

You may submit by mail or bring a copy of your paid receipt or the cancelled check and/or money order (front & back) to our Customer Service Center located in Room 136 of the Coleman A. Young Municipal Center, Detroit, MI 48226.

This process provides the proper documentation for proof of payment to ensure that the Treasury Division refunds the money to the legal owner.

Please allow 4-6 weeks for your refund to be processed. The time is needed to audit the account to ensure the refund is accurate and paid to the proper party. However, during the peak tax season, please allow additional time.

City of Detroit taxes may be paid in installments. If you choose the installment option you must pay your first and second payment on or before the due dates listed below. If your first payment is not received by the due date (August 15) you are no longer eligible to participate in the partial payment program and the full Summer payment will be due on August 31. Any remaining summer balance will be subject to penalty and interest from July 1st. 

Generally no. However, to remove the taxes from your bill, you will need to bring two copies of the certified deed to the Coleman A. Young Municipal Center. For tax years 2002 & prior, take one copy to the Customer Service Center located in Room 136 and the second copy to the Assessments Division, Room 804. After the certified deed has been submitted, all taxes prior to the purchase from the State of Michigan may be cancelled.

The following number is for real property and personal property tax information:

(313) 224-3560

The payment drop box is located in the Treasury's Cashier Office, Room 154 of the Coleman A. Young Municipal Center. DO NOT PUT CASH IN THE DROP BOX. Payments should be in the form of checks or money orders. Please allow approximately 48 hours for payments to be processed.