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State Tax Commission State Tax Commission Michigan Assessors Manual Volume III Published February 2018 All rights reserved. This material may not be published, broadcast, rewritten or redistributed in whole or part without the express written permission of the State Tax Commission. The Michigan Assessors Manual consists of three volumes: Volume 1 contains cost tables for Residential and Agricultural Property. Volume 2 contains cost tables for Commercial and Industrial Property as well as segregated costs and Unit in Place costs. Volumes 1 and 2 are prepared under contract with Marshall Swift. Volume 3 of the Assessor’s Manual is intended to be a guide to property assessments in Michigan. It is not intended to be a guide to how to assess property but instead to provide guidance on assessment administration topics specific and unique to Michigan. Individuals interested in guides on how to assess property should consider the Appraisal of Real Estate published by the Appraisal Institute or Property Assessment Valuation published by the International Association of Assessing Officers. The State Tax Commission wishes to thank all individuals involved in the production of the three volumes of the Michigan Assessors Manual. 1 Table of Contents Chapter 1: Michigan Property Tax Administration Overview ..................................... 1 1963 Michigan Constitution ....................................................................................................... 1 Headlee Tax Limitation .............................................................................................................. 2 The Michigan General Property Tax Act .................................................................................... 4 Tax Reform ................................................................................................................................. 7 Proposal A ................................................................................................................................... 8 Capped Value: ............................................................................................................................. 8 Personal Property Tax Reform .................................................................................................... 9 Chapter 2: Legal Descriptions, Land Value Determinations, Land Value Maps and Tax Maps .......................................................................................................................... 11 History Of Michigan’s Land Description System .................................................................... 11 Types Of Legal Descriptions .................................................................................................... 14 Exceptions Within A Legal Description ................................................................................... 17 Description Terminology .......................................................................................................... 18 Plotting And Checking Legal Descriptions .............................................................................. 22 Measurements Used In Land Descriptions ............................................................................... 23 Tax Roll Descriptions Other Than Real Property ..................................................................... 23 Personal Property Descriptions ............................................................................................. 23 Public Act 189 of 1953 (MCL 211.181 and 182) ................................................................. 23 Commercial Forest Reserves ................................................................................................ 24 Industrial Facilities Tax (IFT) Public Act 198 of 1974 ........................................................ 24 Arrangement Of Property Descriptions On The Roll ............................................................... 24 Numbering Of Property Descriptions ....................................................................................... 27 Writing Condensed Assessment Roll Descriptions .................................................................. 29 Michigan’s Land Division Act .................................................................................................. 32 Land Value Determinations ...................................................................................................... 33 Land Value Maps ...................................................................................................................... 34 Types Of Land Value Maps .................................................................................................. 35 Property Tax Maps .................................................................................................................... 37 Chapter 3: Development of Economic Condition Factors ........................................... 40 Calculation of Economic Condition Factors ............................................................................. 40 Chapter 4: Use of the Michigan Assessor’s Manuals ................................................... 43 Measuring and Listing: ............................................................................................................. 43 General Information .................................................................................................................. 44 Example of Procedures for Single Family Home Appraisal ..................................................... 45 Photographing the Property: ................................................................................................. 45 Measurement and Exterior Inspection: ................................................................................. 45 Interior Inspection and Description: ..................................................................................... 47 Other Improvements Measurement and Inspection: ............................................................. 47 Pricing Nonstandard Items: ................................................................................................... 47 Data Entry: ............................................................................................................................ 48 2 The Calculator Cost Method ..................................................................................................... 58 Establishing Class of Construction ........................................................................................... 58 Minimum Record Card Requirements ...................................................................................... 63 Minimum Requirements of a Commercial / Industrial Property Record Card ......................... 65 Chapter 5: The Equalization Process ........................................................................... 67 Local Unit Responsibilities in the Assessment and Equalization Process ................................ 67 County Responsibilities in the Assessment and Equalization Process ..................................... 68 State of Michigan Responsibilities in the Assessment and Equalization Process .................... 69 Appeal of Equalization ............................................................................................................. 69 Classification Definitions.......................................................................................................... 70 Multiple Use on a Parcel ........................................................................................................... 74 Equalization Studies.................................................................................................................. 74 General Considerations: ........................................................................................................ 75 Sales Usually Included in Assessment/Sales Study .............................................................. 75 Sales Usually Deleted from an Unverified Sales Study........................................................ 76 Identifying Creatively Financed Sales .................................................................................. 77 Guidelines for Foreclosure Sales .......................................................................................... 78 Equalization Forms ................................................................................................................... 80 New, Loss, Addition and Losses............................................................................................... 80 Examples of New and Additions .............................................................................................. 82 Chapter 6: Property Tax Exemptions, Abatements and Tax Capture Authorities .. 92 Exemption Programs ................................................................................................................. 92 Disabled Veterans Exemption: MCL 211.7b (P.A. 161 of 2013) ......................................... 92 Principal Residence Exemption (PRE): MCL 211.7cc ........................................................ 93 Qualified Agricultural Exemption MCL 211.7ee ................................................................. 99 Other Exemption Programs: ............................................................................................... 102 Abatements ............................................................................................................................
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