Huron Township Board of Review Information

You have the right to appeal your assessment. This process starts with the March

Board of Review.


The membership of the Board of Review is made up of resident taxpayers of

Huron Township. The March Board of Review meets on the first Tuesday after the

first Monday in March and on the second Monday in March as well as a night

session usually scheduled following the second Monday in March. Appointments

are required to appear in front of the Board of Review. An appeal may also be

submitted in writing. The Board of Review has no control over millage rates or the

amount of taxes levied. Under the Open Meetings Act, the meetings are open to

the public.


The Board of Review hears appeals on classification, hardship and valuation. The

bulk of appeals are on valuation. All valuation disputes must be appealed to the

March Board of Review. If you are appealing on hardship, documentation and the

completion of an application will be required. The taxpayer must give evidence

that the assessment is incorrect. Board of Review must review all evidence

presented which must show good reasons to alter an assessment. It is important

to be able to answer the questions, “What do you think your property is worth?”

and “What do you base your opinion on?”


Keep the following points in mind:

• Prepare a concise appeal

• Use valid documentation

• Be organized and objective

• Keep to the facts


Actual sale price is not true cash value. The law defines True Cash Value as the

usual selling price of a property. The Legislature and the Courts have very clearly

stated that the actual selling price of a property is not a controlling factor in the

True Cash Value or State Equalized Value as calculated by the Assessor.

The Board of Review will not give the decision on the appeal at the time of the

hearing. The decision will be mailed out within six weeks of the close of the

March Board of Review session. If the taxpayer does not agree with the Board of

Review’s decision, an appeal can be made to the Michigan Tax Tribunal by July

31st.


Transfers of Ownerships and Uncapping of Assessments

According to Proposal A, when a property is transferred, the following year’s SEV

becomes that year’s Taxable Value. For example, if you purchase a property in

2011, the Taxable Value in 2012 will be the same as the 2012 SEV. It is the

responsibility of the buyer to file a Property Transfer Affidavit with the Assessor’s

Office.


Assessments and Taxable Values

Each year the Assessing Office must calculate the SEV for each property as of

December 31, which is called Tax Day. Even if you have not made any changes to

your property in the past year, your assessment will likely still change to reflect

the current real estate market. Your assessment can also fluctuate based on

changes you make to your property.


In addition, each property has a Capped Value. Capped Value is calculated by

multiplying the prior year’s Taxable Value, with adjustments for additions and

losses, by the CPI, as calculated by the State of Michigan and cannot increase by

more than 5%. For 2011, the CPI was calculated at 1.017%. For 2012, the CPI will

be calculated at 1.027%


Taxable Value, which property taxes are based on, is defined as the lower of the

SEV or the Capped Value.


This being said, unless the current year SEV is less than the previous year

Taxable Value multiplied by the CPI, the current years Taxable Value will increase

by the CPI as calculated by the State of Michigan.


For more information visit the web site at http://www.hurontownship-mi.gov/

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