The Assessing Department is responsible for identifying and valuing all taxable real and personal property within the Township of Macomb in accordance with Michigan’s General Property Tax Laws.  Macomb Township has approximately 29,000 real property parcels and 750 personal property parcels.

Additionally, the Assessing Department is responsible for:

Maintaining property record information for every parcel of property in Macomb Township including legal description of the land and physical improvements to the land such as commercial, industrial and residential buildings, including condominiums and accessory structures. 

Maintaining taxpayer of record information, received in various formats, such as Deeds, Property Transfer Affidavits, Homeowner’s Principal Residence Exemption Affidavits and other related forms.

Maintaining sales records, on vacant and improved properties, obtained through recorded deeds received from Macomb County Clerk’s Office and/or Property Transfer Affidavits.

Since the passage of Proposal “A” on March 15, 1994, several legislative changes have occurred affecting property values and taxes.

Prior to 1995, taxes were calculated on State Equalized Value.  State Equalized Value must approximate 50% of Market Value.

Beginning in 1995, property taxes are calculated on Taxable Value, which is subject to a Capped Value.  The Capped Value is calculated by taking the prior year’s Taxable Value, minus any losses to the property, multiplied by the Cap (which is the lesser of either the Consumer Price Index or 5%), plus any new additions to the property.  This Calculation is called the Capped Value.  This Capped Value is then compared to the State Equalized Value and the Taxable Value becomes the lesser of the two values, unless a transfer of ownership occurred in the prior year.

If a transfer of ownership occurred in the prior year, then the Capped Value no longer applies and the Taxable Value becomes the new State Equalized Value.

The following is a simple demonstration of how taxes are calculated.  There are two types of property taxes levied in the State of Michigan, Homeowner’s Principal Residence (formerly know as Homestead) and Non-Homestead.

 
The formula for calculating taxes is:  Taxable Value x Millage Rate = Taxes  A sample calculation based on the current millage rate for a Principal Residence is illustrated below for your assistance in understanding how property tax bills are calculated.

EXAMPLE:  Assume the Taxable Value of your Principal Residence property is $100,000 and the millage rate is 23.9353.  Your tax bill would be calculated as follows:

$100,000 x .0239353 = $2,393.53

 
Please remember that the Assessing Department does not compute or collect property taxes.  This example is only intended to provide a simple explanation of the process.  For a more detailed explanation, you should contact the Treasurer’s Office.

HOMEOWNER’S PRINCIPAL RESIDENCE AND

QUALIFIED AGRICULTURAL EXEMPTIONS 

As of May 12, 2012, Governor Snyder signed Public Act 114 of 2012, which amended Section 211.7cc of the General Property Tax Act by changing the deadline to qualify for a Principal Residence Exemption (PRE) or Qualified Agricultural Exemption from May 1 to June 1 and November 1.

As a result of the change, property owners that occupy a property as a principal residence and
submit Form 2368 to the assessing office on or before June 1 of the current year may qualify for a
PRE beginning with the summer tax levy. Property occupied as of June 2 to November 1 and
submits Form 2368 to the assessing office will qualify for a PRE beginning with the winter tax levy.
You are only entitled to one Principal Residence Exemption.

For more information on eligibility to receive a Principal Residence Exemption and other related information, please refer to the Michigan Department of Treasury’s Principal Residence Guidelines Booklet of questions and answers click here.

BOARD OF REVIEW

Taxpayers may dispute their Assessed and/or Taxable Values before the Board of Review.  The Board of Review meets each year, beginning the second Monday in March for a minimum of three days.  This is the one and only opportunity each year, which taxpayers may protest.  Protests are heard for the current year only.  Every taxpayer will receive an Assessment Notice by approximately March 1st, each year.  This notice will include the dates and times, which the Board of Review will be meeting.  Hearings are held by appointment only.  Additional Board of Review information please click here.

To obtain a Board of Review Petition form click here.

For more information about your property assessment and proposal "A" please click here.

LAND DIVISION INFORMATION

 Applications for land division, must be in compliance with Macomb Township Zoning Ordinance #10 and Land Division Ordinance #17.  Applications shall be submitted to the Assessing Department, accompanied by all required documents as indicated on page two of the Land Division Application.

For Land Division Application and Submittal Requirements click here.

ATTENTION TAXPAYERS, REALTORS AND APPRAISERS

~~~SUBDIVISION PLATS~~~

Subdivision plats are now available online through the State of Michigan website
at the following link click here.

Enter the subdivision name and Macomb for the County and click submit.  For advanced searches, Macomb Township is in Macomb County, Town 3 North and Range 13 East.