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Assessing Overview

The Assessor's Office is responsible for the inventory of all property within the Township, and the valuation of the taxable parcels therein. Both real property (land and buildings) and personal property (tangible) in the possession of businesses are taxable.

The Assessor's office operates under the requirements of what is referred to as the General Property Tax Law, originally P.A. 206 of 1983. Most of the statutes pertaining to the assessing practice are located between MCL 211.1 and MCL 211.157.

Assessors must be certified by the State Assessors Board (SAB) at a Level of 1, 2, 3, or 4 based on education, experience and examination. Municipalities are required to have an assessor whose certification is at least equivalent to the SAB's standard based upon total valuation along with complexity of the unit. Lapeer Township's requirement is a Level 2 assessor.

General Information

Principal Residence Affidavits are filed with the Assessor's Office. In order to qualify for the Principal Residence Exemption (PRE) you MUST own AND occupy the property as your principal residence prior to May 1st.

Property Transfer Affidavits are filed with the Assessor's Office. It is important to understand that the year following a transfer of ownership, the taxable value of the property transferred, is uncapped and pops up to the assessed value. This is a result of the passage of Proposal A in 1994 and is explained later.

All land divisions and combinations are initiated through the Assessor's Office.

Properties are appraised by the assessor to determine market value. Market value is defined as the probable selling price of a property that has been exposed to the open market for a reasonable period of time and the transaction is between a knowledgeable buyer and knowledgeable seller. It is considered to be an arm's length transaction and not one that occurred under duress. Market value is akin with True Cash Value.

Properties are assessed at 50% of their true cash value as of Tax Day, which is December 31st of each year.

Understanding Proposal A

Prior to 1994 property taxes were determined by applying the millage rate to the assessed value. With the passage of Proposal A in 1994, property taxes are determined by applying the millage rate to the taxable value. The taxable value is the lower of the assessed value or the capped value. The capped value is calculated by multiplying the previous year's taxable value by the current year Consumer Price Index multiplier or 1.05, whichever is less. There are two exceptions applicable to the capping process. The taxable value is uncapped and pops up to the assessed value the year following a transfer of ownership. Secondly, 50% of the value of any new construction that occurs on the property is added to the following year's taxable value.

This can be very confusing, especially when the market dictates a reduction in assessments. In most cases, the capped value is lower than the assessed value, so the taxable value continues to increase even though the assessed value may be decreasing. Subsequently, the commonly asked question is "Why are my taxes increasing when my value is decreasing?" The answer is based on the fact that the taxable value is the lower of the assessed value or the capped value. See the following example:

Market indicates the values in the immediate area have decreased by 3% while the Consumer Price Index multiplier is 1.037. As a result the values for 2008 are:

As you can see by the above demonstration, the assessed value decreased by $3,000 or 3%, while the taxable value increased by $2,526 or 3.7%. The result is higher taxes even though the market value of this property has decreased due to the fact that the capped value is lower than the assessed value.

Disagree with the assessor's determination of the value on your property?

If you disagree with the value of your property, you may appeal to the Lapeer Township Board of Review. The Board of Review consists of three Lapeer Township electors and meets three times a year. Appeals of value and classification may only be made to the March Board of Review. The burden to prove that the value and/or classification of your property is incorrect lies with the petitioner. The assessor has already gathered all of the pertinent information about your property and reviewed sales in your immediate neighborhood to make their determination of value and classification. If you disagree with the assessor's determination, you must bring proof of your contention of value to the March Board of Review. The Board of Review will hear your concerns and review the information you supply to them. Their decision will be mailed to you before June 1st. If you disagree with the Board of Review's decision, you have the right to appeal further to the Michigan Tax Tribunal. The final date to appeal and the address of the Michigan Tax Tribunal will be included with the Board of Review's decision. Again the burden of proof lies with the petitioner when appealing to the Michigan Tax Tribunal.

Assessing Department

Connie S. Lipka, CMAE3, Assessor
Roberta Kudsin, Assistant to the Assessor

The assessor and/or her assistant are available on Wednesdays between the hours of 9:00 AM and 3:30 PM.

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