We then calculate the capped and taxable value. This task of determining as assessment is accomplished by inspecting any new construction to the property, analyzing the market activity through verification of property sales and observing other factors which affect market value. This is an ongoing function since property assessments are adjusted annually to reflect current market conditions.
The Assessor’s Office is required to appraise, for tax purposes, all real and personal property within the City. In Michigan, State law requires that all property be revalued annually based on current market conditions. The State Equalized Value (SEV) shall not exceed 50% of the market value of the property.
For your convenience, a night deposit box for payment of bills (check or money orders — NO cash please) located at the entrance to City Hall (outside the main door).
3100 Oakwood Blvd.
Melvindale, MI 48122
Tax Rates click here
Statewide search for subdivision plats
The Department of Licensing and Regulatory Affiars provides a search for subdivision plats in Michigan. This system provides access to digital images, with print capability, of the plats and related documents of land subdivisions in the State of Michigan’s plat files. This is nice if you are looking for square footage, year built, lot size and other basic information.
Assessment Change Notice
This notice is mailed to all commercial, industrial and residential properties in the city each year around the end of February. This notice indicates the prior year and current year Assessed and Taxable Values. Your property taxes are calculated based on your taxable values. Included with this notice are the meeting dates and times of the Property Tax (March) Board of Review. Also, this notice should be saved, as the Taxable Value for the current year must be listed on your State Income Tax Return for the following year.
March Board of Review
This Board is convened during the second week of March, meeting on Monday, Thursday, and Saturday. The Board of Review is a group of 3 citizens appointed by the Mayor and City Council under State law to hear taxpayer appeals. If you feel that your Assessed or Taxable Values are too high, based on your analysis of your property, you may file a protest with this Board. Meetings with the Board of Review are by appointment only. These dates are required to be published in the local newspaper (News Herald) and posted at various locations around the City.
Board of Reviews
These Boards convene to correct factual errors in Assessment Records. You may come to the Assessing Department at any time and review your record to ensure that you are being assessed properly. You may also appeal for a poverty exemption (must meet income guidelines) at the March, July or December Boards of Review.
Michigan Tax Tribunal (MTT)
The Board of Review allows the ability to challenge the assessed value on your property. After challenging the Board of Review and if you are not satisfied with their decision, you may protest further to the Michigan Tax Tribunal (MTT). You do not need an attorney to do this due to the fact that the residential Small Claims Division is set up to accommodate small taxpayers’ disputes. The decision that an MTT Judge makes on your property valuation is final within the MTT jurisdiction. To protest your assessment, you must file a letter with the MTT no later than June 30th of the current year. This information is also on the Board of Review Notice that is sent to the petitioner notifying them of the Board of Review’s decision.
The Michigan Homestead Exemption
When you purchase a home the title company should, at the time of closing, execute a Homestead Exemption Affidavit. This form ensures that you will be able to pay property taxes at the lower school / homestead millage rate. To qualify for the Homestead Exemption, you must own and occupy the home as your principal residence. A Homestead Exemption Affidavit is available at the Assessor’s Office.
Property Transfer Affidavits
This form must be filed whenever there is a transfer of ownership of real property (home/lot), even if you are only adding or removing a spouse or child to the title. There may be a fine of $5.00 per day to a maximum of $200.00 for failure to file this form. If you close at a title company, this form should be supplied to you. The Assessor’s Office can supply you with this form, if needed. Copies of the form can be downloaded at
Poverty Exemptions/Hardship Cases
Low income (must meet city guidelines) residents may apply for poverty exemptions (also known as “hardships”) from the Board of Review. Petitioner’s need to submit a Poverty Exemption Application (available at the Assessor’s Office), a valid Michigan Driver’s License or a Michigan Identification card, copies of their current or previous year Federal and State Income Tax papers, and any additional documentation the petitioner feels may demonstrate their need for poverty exemption. For more information, call the Assessing Department at 429-1045.
Field sheets, or property cards, are available at the Assessor’s Office. These are sheets that show the outside dimensions of the home, how many square feet of living space, year built, lot size, legal description, assessed and taxable values and Property Identification Number. You may obtain a copy of your card for $1.00.
How Proposal “A” Affects Your Property Taxes
On March 15, 1994 the voters in Michigan approved a Constitutional Amendment known as Proposal “A”. This amendment changed how property taxes are levied. Your Notice of Assessment will include three values:
- Taxable Value (TV): Taxable Value is the amount against which your taxes will be calculated. (Taxable value x tax rate)
- Assessed Value (AV): Assessed value is 50% of the usual selling price or the true cash value of your property. (For example: Sales price of $90,000, assessed value $45,000).
- State Equalized Value (SEV): The assessed value as finalized by the County and State Equalization Process. In most municipalities the State Equalized Value (SEV) and Assessed Value (AV) will be the same.
If There Was A Transfer Of Ownership (Sale) on your property the year prior to receiving your notice, your current Taxable Value will be the same as your current State Equalized Value.
If There Was Not A Transfer Of Ownership your current Taxable Value on your property in the year prior to receiving your notice, is calculated by multiplying your prior year’s Taxable Value by the Consumer Price Index for the current year which is determined by the State. Physical changes in your property may also increase or decrease your Taxable Value (TV). Your Taxable Value (TV) cannot be higher than your current State Equalized Value (SEV).
*Taxable value is what your taxes will be based on.