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Property Tax Assessing
The property tax is based on two elements; the value of the property, and the millage rate at which the values are taxed. The value of the property is determined through the assessing process. Millage rates are determined by authorized government units and voter approved millages. Property taxes are charges to taxpayers for the costs of governmental programs and services that benefit the general public and to finance public improvements, such as a road project or new fire station. Please refer to the property tax overview page for more information. Williams Township contracts with Assessment Pros to provide assessing services in the township.
Townships are Assessing Units
There are many local governmental units with the authority to levy taxes: townships, villages, cities, school districts, intermediate school districts, community colleges, district libraries, and special taxing authorities, such as downtown development authorities.
However, there are only two governmental units with the authority to assess property: townships and cities. Villages are required to have assessment rolls, but villages do not assess property because all property in a village is within a township, so the village assessments must be identical to those set by the township assessor.
All taxable property within a township must be annually assessed by the township supervisor or other assessor (MCL 211.10) who is certified as qualified by the State Assessors Board. (MCL 211.10d)
Highlights of the Assessing Calendar
Annually, the assessor shall prepare an assessment roll that describes all taxable real and personal property in the township as of December 31 and its assessed and taxable values.
The assessor presents the roll to the Board of Review by the Tuesday following the first Monday in March. The assessor must also send notices of assessment changes to property owners at least 10 days before the Tuesday following the first Monday in March. These are changes that will show up in the summer and winter tax bills in that year. If there are no changes in value for the upcoming year, the property owner will not receive an assessment change notice.
The Board of Review meets in March and examines and adjusts the property values on the assessment roll as necessary and appropriate. Taxpayers who want to appeal their assessment must first go to the Board of Review in March. If they are denied an adjustment, they may then appeal to the Michigan Tax Tribunal.
The assessor must deliver the certified tax roll to the treasurer by July 1 for the summer tax collection and by December 1 for the winter tax collection.
Assessor at your Door?
Williams Township is in the process of updating the information on our property record cards in an attempt to comply with the State of Michigan recommendation that all parcels are reviewed every five years. The Williams Township Assessor may visit your home. No one will ask to enter your home. You will be asked a few questions and a few reference pictures will be taken from the outside of your home. If no one is home we will leave a form for you to complete and return. The only people that may visit your home are Williams Township Assessor, Tod Fackler. If you have any questions, please call us at 989-662-4241 x14.