News Flash

PUBLIC NOTICE OF THE BOARD OF REVIEW FOR

PITTSFIELD CHARTER TOWNSHIP

The Board of Review for Pittsfield Charter Township will receive the 2019 assessment roll on March 5, 2019, at their organizational meeting.

They will be meeting in public session to consider appeals on the following dates and times listed:

To appear before the Board of Review for a formal appeal, please call the Assessing Office at 734 822-3115 for an appointment.  A non-resident may appeal to the Board of Review by letter.  Resident letter appeals may be accepted in place of a formal appearance per Township Board resolution. If an agent is representing you, a current letter of authorization is required.  The written authorization must include the owner’s signature, parcel number, and state the agent has been authorized to appeal the 2019 property assessment.  Mail written appeal petitions to:  Pittsfield Charter Township, 6201 W. Michigan Avenue, Ann Arbor, MI, 48108.  All written appeals by residents and non-residents must be received prior to adjournment on Wednesday, March 13th, 2019, and it is recommended to mail certified with a return receipt requested.

The 2019 Tentative Ratios and Factors are:               

 Class                      Ratio      State Equalization Factor                Class                       Ratio      State Equalization Factor Agricultural            49.80                    1.00                                      Commercial             49.38                     1.00

Residential             49.60                      1.00                                     Industrial                  49.71                     1.00

                                                                                                               Personal Property   50.00                     1.00    

The following is a brief explanation of how Assessed and Taxable Values function in the calculation of property tax.

Notices of Change in Assessments were mailed on or before February 23, 2019.  The Notices provide property owners with pertinent information regarding their property’s classification, assessed and taxable value. Property owners are encouraged to review the following three key areas for accuracy.

• The Notice provides the 2018 valuations, the 2019 valuations and the amount of change in value.
• The document will show if the property’s taxable value was "uncapped" as a result of an ownership transfer. The Notice will indicate whether there "was" or "was not" a change of ownership of the property during 2018. If there was a transfer of ownership, the taxable value will "uncap" and be the same as the Assessed Value.
• The Notice will indicate the percentage of the property being used as a Principal Residence. If        you own and occupy the property as your principle residence, the percentage indicated would likely be 100%.

If the property owner is in disagreement with the valuations on the Notice of Assessment, they can appeal to the March Board of Review. The meeting dates are listed above and on the Property Assessment Change Notice. Residential Property disputes are required to be reviewed initially by the March Board of Review.  Per Michigan Compiled Law, 211.27, the sale price of the property is not the presumptive true cash value of that property.

Assessed Value represents 50% of the properties estimated market value. Taxable Value is a mathematical formula based on the preceding year’s Taxable Value, decreased by physical losses, multiplied by the annual Inflation Rate Multiplier (IRM) and adjusted for any physical additions. The 2019 IRM for the State of Michigan has been determined to be 2.4% and is applied to every property in Michigan. 

(2018 Taxable Value -   Losses)   x   1.024 (2019 IRM)      Additions (new)   =   2019 Capped/Taxable Value

The appropriate 2019 millage rate determined by ownership (homestead/non-homestead) will be multiplied against the 2019 Taxable Value to determine the 2019 property taxes.

Market values for 2019 in many areas throughout the township for the past two years have again risen significantly resulting in increased assessments. In 1994, the people of Michigan voted to limit the amount of property tax increases. Property taxes are calculated using Taxable Value instead of Assessed Value. Proposal “A” limited the amount Taxable Value could increase to the inflation rate, which limits the increase in property taxes that would have been collected if Proposal A had not been implemented. 

Barbara McDermott, MMAO(4), MCPPE

Pittsfield Township

Department of Assessing