1. What are the new deadline dates to file the Principal Residence Exemption (PRE) Affidavits?
The deadline to file the Affidavit for taxes levied after December 31, 2011, changed from May 1 to June 1, and a second deadline of November 1 was added. As a result, property owners that occupy a property as a principal residence and submit Form 2368 to the local tax collecting unit on or before June 1, may qualify for a PRE beginning with summer tax levy. If a property owner occupies a property as a principal residence at any time from June 2 to November 1, that property owner may qualify for a PRE beginning with the winter tax levy.
2. How can I find out tax and property data for my property and other properties in the Township?
You may visit the Assessing Department at Township Hall Monday through Thursday, 7:00 AM to 5:30 PM (except holidays), or call the office at 248.433.7710. If you wish to look up your property online, go to the Property/Parcel Data Lookup website.
3. When can I appeal my property assessment?
The Board of Review begins hearing individual assessment appeals on the second Monday in March. The assessment change notice details the dates and times of the meetings. To personally appear before the Board, you must schedule an appointment. Residential Assessed and Taxable Value disputes must protest to the Board of Review (in person or by letter) in order to appeal to the Michigan Tax Tribunal.
4. May I file a written protest without personal appearance?
Letters of appeal must be received by 5:00 PM on the last day of the March Board of Review. A written appeal should provide sufficient detail supporting your position or value contention.
5. Does the Board of Review have the authority to increase an assessment or tentative taxable value?
The General Property Tax Laws states that "The Board of Review shall correct the assessed value or tentative taxable value of the property, in a manner as in their judgment will make the valuation of the property relatively just and proper." In a number of instances, the Board of Review has raised the valuations.
6. What is my recourse if I disagree with the decision of the Board of Review?
For residential appeals the next level of appeal is the Michigan Tax Tribunal. These appeals must be filed no later than July 31st. The address of the Michigan Tax Tribunal is P.O. Box 30232, Lansing, MI 48909.
An assessment dispute as to the valuation and exemption of commercial/industrial real property, or commercial/industrial/utility personal property, may be protested before the Board of Review or appealed directly to the Michigan Tax Tribunal without protest before the Board of Review by filing a written petition on or before May 31st of the tax year involved.
7. I purchased a property in Bloomfield Township. Do I have to file a Property Transfer Affidavit?
The law requires a purchaser to file a Property Transfer Affidavit within 45 days of the transfer of ownership. The actual consideration for the transfer must be disclosed. Failure to file a completed PTA, after the 45 days have elapsed, is subject to a maximum $200.00 penalty. Click here for the Property Transfer Affidavit form.
8. I've lived in my property for the past five years. Why did my current taxable value increase more than the inflation rate?
Each year, the assessing department constantly reviews assessment records. The department visits and inspects properties throughout the year. An inspection of your property revealed a finished lower level, central air and expanded deck area. These items would be considered as additions to the assessment records and would cause the taxable value to increase more than the inflation rate. (Prior year Taxable Value x inflation rate + additions)
9. What can I expect to happen to my taxes when I purchase a different property?
In the year immediately following a transfer of ownership the Taxable Value will be adjusted to and be equal with the proposed State Equalized Value. The proposed S.E.V. should represent 50% of the True Cash Value of the property. The actual amount of increase in taxable value will be the difference between the taxable value at time of sale and the following years' S.E.V.
Year of transfer / Year following transfer
S.E.V. $125,000 to $135,000
T.V. $100,000 to $135,000
10. If I put an addition on my house, how much will my taxes go up?
This question is usually asked while the homeowner is in the preliminary planning stages. The homeowner is generally looking for an estimate of future tax liability. The Assessor's Office would typically instruct the owner to use one-half of the cost of the project as additional taxable value and multiply the appropriate millage rate for an estimate of additional tax. Most often, this estimate is sufficient for the homeowner to make a decision on how to proceed.
11. Does the Township have a copy of our property survey?
Individuals who are having disagreements with the property owner next door usually ask this question. The Township does not have surveys of individual properties. The Township has aerial photographs, but they would not be considered reliable, accurate or exact for the purpose of locating a specific property boundary. To accurately locate property boundaries, it would be necessary to hire a registered land surveyor.
12. What is a sidwell number?
The sidwell number, commonly referred to as a parcel identification number, is part of a real estate index numbering system that specifically identifies each and every property. No two properties have the same sidwell number. This number is utilized for the purposes of assessment and the collection of taxes, in addition to, or in lieu of, the method of listing by legal description.
13. What is a conditional rescission?
A conditional rescission allows an owner to receive a PRE on his or her current property and on previously exempted property simultaneously if the previous principal residence (all must apply):
- is not occupied
- is for sale
- is not leased
- is not used for any business or commercial purpose
14. How do I apply for a conditional rescission?
To apply for a conditional rescission, the owner must submit a Conditional Rescission of Principal Residence Exemption (Form 4640) to the assessor for the city or township in which the property is located on or before June 1 of the first year of the claim. For example, to qualify for a PRE in 2012 under a conditional rescission, the form must be submitted on or before June 1, 2012.
15. How long is a conditional rescission effective?
An owner may receive the PRE on the previous principal residence for up to three years if the property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. The owner must annually submit Form 4640 on or before December 31 to verify to the assessor that the property for which the PRE is retained is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. For example, if an owner received a PRE in 2008 by submitting Form 4640, he or she would have to submit another Form 4640 by December 31, 2008, to qualify for a PRE in 2009.
16. Do the Request to Rescind Principal Residence Exemption (Form 2602) and Form 4640 both need to be filed?
No, if the conditional rescission requirements were met, Form 4640 would take the place of Form 2602.
17. If an owner misses the May 1 or the December 31 deadline, can the Board of Review reinstate the PRE under a conditional rescission?
No. The Board of review has no authority with regard to a conditional rescission and cannot institute a conditional rescission on behalf of an owner if a deadline is missed or for previous tax years. Specific deadlines were included in the statutory language, which did not address missed deadlines in Section 19 of MCL 211.77cc. Section 19 specifically states "An owner who owned and occupied a principal residence on June 1 for which the exemption was not on the tax roll may file and appeal…." The inherent nature of a conditional rescission does not meet the requirements of Section 19 since the owner does not occupy the property.
18. If a property is available for lease but is not for sale, does it qualify for a conditional rescission?
No. The property must be for sale. It may also be available for lease, but once the property is leased, it does not qualify. If a property is receiving a PRE under a conditional rescission, the local tax-collecting unit shall deny the conditional rescission effective on December 31 of the year immediately preceding the year in which the property is leased. For example, if a person is receiving a PRE in 2008 under a conditional rescission and then leases the property in September 2008, the conditional rescission shall be denied effective December 31, 2007, resulting in the PRE being removed for the 2008 tax year.
19. Since my prior principal residence, which I still own, is for sale, is not occupied, is not leased, and is not used for any business or commercial purpose and has been this way for all of 2006 and 2007, can I get my PRE put back on my property for 2006 and 2007 by submitted Form 4640?
No. A conditional rescission is not retroactive. The first year of eligibility is 2008 if the form is submitted on or before May 1, 2008.
20. If I leased my home for a period of time after it was no longer my principal residence but now it is not occupied, is for sale, is not leased, and is not used for any business or commercial purposes, can I qualify for a PRE under the conditional rescission requirements?
No. Once the property is leased, the opportunity to receive a conditional rescission is no longer available.
21. If I move to another state, can I qualify for a PRE under a conditional rescission?
No. If a person moved to another state, he or she would not qualify for a PRE since an exemption, as defined in MCL 211.77cc, cannot be claimed.
22. Can the estate of an owner qualify for a PRE under a conditional rescission?
No. In order to qualify, the owner of the property must be eligible for and claim an exemption for his or her current principal residence and have occupied the previously exempted property as his or her principal residence. A deceased person cannot be eligible for and claim an exemption on a current principal residence. In addition, if the beneficiaries did not occupy the previously exempted property as their principal residence, they would not qualify for a PRE under a conditional rescission.
23. What is Principal Residence Exemption (PRE) Active Duty Military Affidavit?
A person with an established Principal Residence Exemption (PRE) to retain that PRE while on active duty in the United States armed forces if the principal residence is rented or leased. Property that currently qualifies as a principal residence continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence.