Office of the Assessor

The mission of the Office of the Assessor is to locate, identify, and value at current market conditions all real and tangible personal property in the City of Detroit for the purposes of levying the tax lawfully imposed and to warrant said levy to the Treasurer of the City of Detroit for collection. The Office of the Assessor is composed of the following divisions:

Administration
Central Business District and Major Buildings Valuation
GIS / Land Records Maintenance
Operations and Administrative Services
Valuation Operations

Taxes

How to quickly pay your property taxes

CONTACTS

Alvin Horhn

Deputy CFO/Assessor

Charles Ericson

Assessor

Stefanie O'Neal

Assessor

Jennifer Davis

Administrative Assistant

Office of the CFO - Office of the Assessor Coleman A. Young Municipal Center 2 Woodward Avenue - Suite 804 Detroit, MI 48226 (313) 224-3011

Monday - Friday, 8:30 am – 4:30 pm

Personal Property (Business) 2 Woodward Avenue - Suite 804 Detroit, MI 48226 313-224-3025

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Documents

2019 HPTAP Information Letter

2019 Homeowners Property Tax Assistance Program Information Letter

2019 HPTAP Guidelines and Process

2019 Process for Reviewing Homeowners Property Tax Assistance Applications

Board of Review - Property Assessment Members

Listing of the Property Assessment Members

Disabled Veterans Exemption STC Affidavit for Eligibility Requirements Public Act 161 of 2013

Affidavit for Eligibility Requirements for Disable Veterans Exemption

NEZ Customer Service Facts

Information about NEZ

How to Appeal Your Assessment

Forms

Transfer of Ownership | Property Transfer Affidavit - L-4260 Rev 05-16

Affidavit to be filed whenever real estate or some type of personal property is transferred.

Disabled Veterans Exemption STC Affidavit Form 5107-12-13

State Tax Commission Affidavit for Disabled Veterans Exemption

2019 HPTAP Petition and Application

2019 Fillable HPTAP Petition and Application

Affidavit of Taxpayer - MCL 211.965 Claiming Property Not Abandoned

Affidavit of Taxpayer - MCL 211.965 Claiming Property Not Abandoned - Deadline: February 28, 2019

Affidavit of Taxpayer - MCL 211.965 Claiming Property Not Abandoned

Property Sales FAQs

How do I purchase publicly-owned property Detroit?

The City of Detroit is actively marketing many publicly-owned commercial properties online. Information about these properties and how to purchase them can be found on the City’s real estate marketing website: http://summitcommercialllc.catylist.com/search/. These properties include vacant commercial and industrial structures, vacant commercial and industrial-zoned land, and municipal properties which have been designated as surplus.

The Detroit Land Bank Authority (DLBA) owns and manages the publicly-owned residential property in Detroit and sells select vacant homes and residential side lots online. Please visit www.BuildingDetroit.org to see if the DLBA-owned home or side lot you are interested in purchasing is listed.

If the vacant home or side lot you are interested in purchasing is not listed on http://www.BuildingDetroit.org, or if a City-owned property is not listed on the City’s real estate marketing website at http://summitcommercialllc.catylist.com, it does not mean that the property is unavailable for sale. You can apply to purchase all City and DLBA-owned property using the Property Application Form available at: http://app.detroitmi.gov/PropertyApplicationForm/.

What should I do if I want to lease property or temporarily use or maintain a property?

To apply to lease a property or to propose another temporary use, please apply using the Property Application Form and describe the length of the lease or temporary use in the “Proposed Use” section.

To lease City-owned property, applicants must be registered with the City of Detroit for personal property tax and withholding tax purposes. Additionally, applicants must provide:

• Income tax clearance
• Accounts receivable clearance
• Supplier application form
• Covenant of Equal Opportunity (HR Clearance)
• Affidavit of Disclosure of Interests by Contractors and Vendors

Who makes decisions about the disposition of publicly-owned property in Detroit?

Decisions related to the disposition of property owned by the DLBA and the City of Detroit are made by the City’s real estate committee. The committee is composed of leadership from the departments, agencies, and organizations responsible for the disposition of property owned by the City and the DLBA, including: the Mayor’s Office (Jobs & Economy Team), the Housing and Revitalization Department, the Planning & Development Department, the Detroit Economic Growth Corporation, the City Law Department, the Detroit Building Authority, the DLBA, and the Department of Neighborhoods.

The real estate committee endeavors to place publicly-owned property back in the hands of responsible private citizens and organizations by disposing of publicly-owned property in a transparent, fair, and efficient manner. The committee is also responsible for executing the strategic planning and economic development initiatives of the City and encouraging healthy, sustainable development.

How long does the sales process take?

For less complicated transactions, the sales process often takes four months from time of application until close. This includes review of the application, negotiation, receiving necessary approvals from City Council, and closing. Larger scale projects and more complicated transactions often take longer to complete

Do I need to do anything before I apply to purchase property?

Before applying to purchase property, please be sure that you or the organization you represent have no outstanding personal or corporate income taxes, property taxes, water bills, or blight violations. If you are proposing a ground-up development or extensive structural rehabilitation, please provide at least a conceptual plan identifying the proposed use of the property, the scope of work, estimated costs and financing sources, and prior experience with similar developments. These additional documents can be digitally uploaded when filling out the Property Application Form.

How do I know if property is publicly owned?

Before applying to purchase a property, please research its ownership status. Information maintained at the Wayne County Treasurer’s Office regarding ownership is available online: http://www.waynecounty.com/treasurer/treasurer_payonline.htm. Additionally, www.MakeLoveland.com includes an interactive map of the City that provides property ownership information.

How is property marketed and priced?

Property located in strategic areas, or properties that the City expects will be in high demand or receive more than one bid are generally publicly marketed on the City’s real estate marketing website (http://summitcommercialllc.catylist.com) or packaged as part of a Request for Proposals (RFP). During the public marketing or RFP process, the City’s real estate committee will make disposition decisions based on offered purchase price, the use proposed, and the determined capacity of the potential purchaser. Individuals or organizations can also apply to purchase property that is not currently being marketed using the Property Application Form.

To help rebuild property values in the City, encourage the development of a healthy real estate market, and to promote fairness and transparency, all property is generally sold at market value. When applying to purchase property, please bid a competitive rate. Extremely low offers that are below market value will generally not be accepted. Credits are sometimes provided for adjacent property owners, property sales that will encourage job growth, and for local non-profit organizations.

What is the Community Partner Program?

The DLBA created the Community Partner Program to encourage faith and community-based organizations to help stabilize and transform their neighborhoods. Community partners interested in purchasing publicly-owned property should use the Property Application Form. To learn more about the Community Partner Program and to apply to become a Community Partner, visit the DLBA’s website: https://buildingdetroit.org/community-partnership

What if my plans for the property do not comply with zoning?

You are strongly encouraged to review the zoning requirements for the property you are interested in purchasing. A Zoning Map Index is available and can be viewed on the City’s website: http://www.detroitmi.gov/How-Do-I/Apply-for-Permits/Zoning-Map-Index. Generally, the City does not sell property if it conflicts with the zoning code. However, if you think that your proposed use of the property is a good fit for the location despite possible nonconformance with the zoning code, please apply using the Property Application Form and note the potential zoning issue.

What if I have concerns about the condition of the property?

All property is sold as-is. There is no representation about the condition of the property. Buyers are encouraged to perform all necessary due diligence and investigation prior to closing.

What kind of property is being offered for sale?

The City is offering residential properties, commercial buildings and vacant land, and industrial/warehouse buildings. Individuals interested in these properties can apply to purchase them using the Property Application Form. Single-family homes and residential side lots are generally sold by the DLBA at www.BuildingDetroit.org.

How do I pay for property?

For commercial property, if approved by the City and a price agreed upon, an earnest money deposit of ten percent (10%) of the purchase price is to be paid in certified funds to the Detroit Building Authority at the time of the purchase agreement. The balance of the purchase price is due at closing either by wire transfer, certified funds, or cashier check.

What sort of deed is issued by the City?

The City offers a Quit Claim Deed. The City does not offer any warranty, or title insurance, nor does it claim that title insurance companies will insure such parcels.

What should I do if publicly-owned land is owned by another entity?

If you are interested in purchasing property owned by the Michigan Land Bank Fast Track Authority, please visit their website at: http://www.michigan.gov/landbank
If you are interested in purchasing a property from Wayne County or at the Wayne County tax auction, please visit the Wayne County Treasurer’s website at: http://www.waynecounty.com/treasurer/index.htm

What if I have other questions?

If you have any additional questions or concerns, please contact Jill Bryant of the Detroit Building Authority at [email protected].

Property Taxes FAQ

When are my property taxes due?

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.

Does the city of Detroit have any programs to help citizens pay their taxes?

The city of Detroit may grant a "hardship" exemption to qualifying citizens. For more information on this program contact the Assessors' Division at (313) 224-3035. Additionally, the Treasury Division has instituted a Senior Property Tax Deferred Payment Program. This program allows qualified seniors to defer their Summer and Winter property tax payments to February 14. Senior Citizen may also apply for the Solid Waste Discount. You may obtain both applications via the Citizen Tax Help Center in Room 136 of the Coleman A. Young Municipal Center.

I did not receive a tax bill. What should I do?

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.

What is SET ( State Education Tax)?

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

What is a mill?

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.

What is a Principal Residence Exemption (PRE)?

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.

If I didn't buy or sell my house/property or make any improvements last year, why did my taxes increase?

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 determined by various referendums approved by the voters. Multiply the taxable value by the millage rate to estimate the tax bill amount.

My parents, sibling, cousin, etc gave me house. Why did my taxes increase?

Even though there was no sale, there was a transfer of ownership. When this occurs, the taxable value generally equals the State Equalized Value (SEV). A 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

What is Debt Service listed on the tax bill?

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.

Why was my city tax bill transferred to the Wayne County Treasurer in December?

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.

Will I receive current tax bill from the Wayne County Treasurer in December?

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.

What if I owe delinquent taxes for 2002 and prior years?

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.

How long will it take for my payment to post to my account?

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

Why was I charged an NSF fee when I placed a stop payment on my check?

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.

I have a property tax credit. How do I get a refund?

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.

Why do I have to prove I overpaid my taxes to receive my refund?

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

How long does it take for my refund to be processes and the money returned to me?

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.

Where is the payment drop box located? Can I put cash in the drop box?

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.

I no longer have a business in Detroit, so why am I still receiving tax bills?

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 located in the city of Detroit on December 31 you are liable for current property taxes.

I purchased this property from the State of Michigan. Do I have to pay the delinquent taxes on the property?

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.

What are the contact numbers for tax information on property located in the City of Detroit?

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

(313) 224-3560

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Updated

Video Playlist

Documents

2019 HPTAP Information Letter

2019 HPTAP Guidelines and Process

Board of Review - Property Assessment Members

Disabled Veterans Exemption STC Affidavit for Eligibility Requirements Public Act 161 of 2013

NEZ Customer Service Facts

How to Appeal Your Assessment

Forms

Transfer of Ownership | Property Transfer Affidavit - L-4260 Rev 05-16

Disabled Veterans Exemption STC Affidavit Form 5107-12-13

2019 HPTAP Petition and Application

Affidavit of Taxpayer - MCL 211.965 Claiming Property Not Abandoned

Affidavit of Taxpayer - MCL 211.965 Claiming Property Not Abandoned - Deadline: February 28, 2019

Property Sales FAQs

Property Taxes FAQ

Renaissance Zones

Property Tax Assistance

Property Assessment FAQs

Property Assessment Documents

Property Assessment Appeal Information

City of Detroit Reappraisal

Avoid Property Tax Foreclosure

Office of the Assessor

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