ASSESSOR

Assessor’s Office Accessibility Policy pursuant to PA 660 of 2018:

• The Assessing Department business hours are Tuesdays 8:30am – 12:30pm. Please see City Holiday Schedule for other closings that may impact office hours.

• A taxpayer may submit inquiries directly to Assessor Tonya Lall at [email protected], or by phone 810-735-7980. The estimated response time to inquiries is 4 or less business days.

• A taxpayer may arrange a meeting with an Assessing Department employee for the purpose of discussing an inquiry in-person by calling 810-735-7980.

• Taxpayer requests for inspection or production of records maintained by the Assessing Department may be made by calling 810-735-7980. A staff member will be assigned the request; a Freedom of Information Act request may be required.

This department is responsible for real and personal property assessment functions in the City of Linden, for ensuring that all property is fairly and equally assessed among all tax payers as required by Michigan Property tax laws, and for maintaining accurate assessment records.

What happens to the value of my property once it transfers ownership?

The purchase of your home may not greatly affect the assessed value of your new property (contrary to popular opinion). The local assessor may not come out and reassess your property after they find out that a transfer has taken place, and your property’s assessed value most likely WILL NOT automatically become 50% of what you paid for your property. What will happen, however, is still somewhat of a shock for some who are not aware of Proposal A 1994. Proposal A Informational Flyer

Section 211.27 a of the Michigan Compiled Law states: “Upon transfer of ownership of property after 1994, the property’s taxable value for the calendar year following the year of the transfer is the property’s assessed value of the calendar year following the transfer.”

What this means to you is that if you purchase your property this year, with a current assessed value of $53,400, and a taxable value of $48,200, in the year following the transfer you will be paying taxes on the new assessed value, which will include the market adjustment. That new assessed value will serve as your base for all of the future adjustments on both your assessed and taxable values. This is a process that is mandated by the State Tax Commission. Local assessors must abide by these regulations.

What is the Principal Residence Exemption Affidavit? (formerly the Homestead Exemption)

This affidavit allows you to claim an exemption of 18 mills on your school property taxes. To claim a PRE, complete the Affidavit and file it with your city of the year of the claim. A valid affidavit filed on or before June 1st allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1st and on or before November 1st allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. You may claim an exemption for only ONE principal residence and for eligible agricultural property. All principal residence affidavits are ultimately filled with the State Tax Commission, who then verifies that each property owner is in fact only claiming one Principal Residence Exemption. An owner is ineligible to claim PRE if any of the disqualifying factors apply listed in MCL 22.7cc(3).

So how will you benefit from filing a Principal Residence Exemption Affidavit?

Here’s an example of what your taxes would be on a property with $50,000 taxable value which did not claim a principal residence exemption, compared to the same property WITH a principal residence exemption:

Non-Principal residence

• $50,000 Taxable Value x 39.58 Principal residence Millage Rate = $1,979 Total Tax Bill for One Year

As you can see from this example, it is very beneficial to file a Principal Residence Affidavit for your principal property!

Where do you file a Principal Residence Exemption Affidavit?

A principal residence affidavit should be filed at City Hall for properties within Linden.

I own two homes in Michigan. For which home do I claim exemption?

Claim the exemption for the home you occupy as your principal residence.

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