Assessing Department Information

Assessing Department Information

Location:
21869 West Rd
Woodhaven, MI   48192

Assessor: 
Christine Kuhn, MAAO (3)
734-362-2904
ckuhn@wyan.org

Assessor’s Office Hours:
Monday & Tuesday  9am-4:30pm

 

The mission of the assessor is to value all properties and perform all assessment related administration as required by the State of Michigan.  We strive to maintain fair and equitable assessment practices.

The assessing department keeps records of all properties, including land and buildings.  The department is responsible for the valuation of all residential, commercial, industrial, and personal property as of “tax day.”  The General Property Tax Act defines, “tax day”, as December 31 of the immediately preceding year, and states that the taxable status of all properties shall be determined as of that day.

Inquires made to the assessor’s office will be responded to within 7 days.

Taxpayers may call or email the assessor to arrange an informal meeting to discuss property issues or resolve disputes.

Records maintained by the assessor’s office can be obtained by visiting the assessor’s office.  When planning a visit, please call ahead.  The assessor is in the office on Monday and Tuesday, but it’s very possible that Finance staff may be able to access the records for you.  Please keep in mind the usual office hours may be affected by vacations and time off.

Inquiries with the assessor’s office may include:

  • Lot sizes and legal descriptions
  • Lot splits and combinations
  • Ownership of property
  • Disabled Veteran’s and Poverty Exemptions
  • Personal Property
  • Property Tax Estimates

 

Board of Review

The Board of Review meets (3) times a year.  The March meeting is the only time taxpayer’s can appeal the current year’s assessment.  Each year the property owner will receive an Assessment Change Notice by mail prior to the March Board of Review.  The notice will list the dates and times of the March Board of Review.

The July and December Boards of Review are for only a few strictly allowed actions.  Poverty and Veteran Exemptions, clerical errors, and mutual mistakes of fact. 

Business Personal Property

All businesses are required under MCL 211.21 to file a personal property statement Form L 4175 with the city in which the business has personal property by February 21 of each year.  The Michigan Constitution provides for the assessment of all real and tangible personal property not exempted by law.  Business personal property general consists of furniture & fixtures, machinery & equipment, and office equipment.  All personal property in your possession as of December 31 of the preceding year, must be reported.

Business Personal Property Exemptions

Personal Property valued less than or Equal to $80,000 True Cash Value

The combined true cash value of all personal property owned, leased or in possession of the taxpayer must be less than or equal to $80,000 true cash value to claim the small business tax exemption.  To claim the exemption, the taxpayer must file for L 5076 no later than Feb 21.  A postmark is acceptable.

Late filed forms may be appealed directly to the March Board of Review if received before the close of the Board of Review.

In order to claim an exemption for personal property values equal to or greater than $80,000, but less than $180,000, form L 5076 along with form 632 personal property statement must be filed annually where the personal property is located no later than February 21.  A postmark is acceptable.

Late filed forms may be appealed directly to the March Board of Review if received before the close of the Board of Review.

Eligible Manufacturing Personal Property

For 2023, all eligible claimants wishing to receive the EMPP exemption will be required to file the combined document , Form 5278 with the assessor by February 21 or with the March Board of Review prior to its adjournment.  Taxpayers that do not timely file Form 5278 will be ineligible to receive the exemption. 

Beginning in 2024, eligible claimants that received the EMPP exemption in the previous year will carry the exemption over to the next year.  No Form 5278 or other personal property form will be necessary. Eligible claimants wishing to claim the exemption on a parcel that did not receive the exemption in the previous year, will need to file Form 5278 by the deadline to do so.

Principle Residence Exemption

Residential properties that are owner occupied are entitled to the principle residence exemption.  Principle residence exemption exempt the home owner to up to 18 mills of school operating tax.  Michigan allows (1) personal residence exemption.  The deadline to file is June 1 of each year.

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