ASSESSING

Township Assessor:
Paula Calopisis
pcalopisis@superior-twp.org
734-482-6099

Township Appraiser:
Ben McCleery
BMcCleery@superior-twp.org
734-482-6099

Township Appraiser:
Matt Courser
MCourser@superior-twp.org
734-482-6099

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Accessibility Policy

The Assessing Department office hours are Monday through Friday 8am to 4pm except for observed holidays.

An estimated response time for taxpayer inquiries is usually within one or two business days but not to exceed 7 business days. If a taxpayer has any questions, or requests to speak with someone from this department, they can call or e-mail one of the above employees.

This also applies to in-person meetings with an official or an employee of the assessor’s office for purposes of discussing an inquiry.

If a taxpayer has a request for an inspection or production of records that are maintained by the assessor’s office, they can call or e-mail one of the above contacts in our department and we will set up an appointment or e-mail the information requested.

A taxpayer can meet with an Assessing Department employee or can call or e-mail the above contacts to informally discuss or resolve disputes before the March meeting of the Board of Review.

If you have any questions or concerns, please feel free to contact us or visit our office.

Assessing Department Primary Mission

The Assessing Department’s primary mission is to value all legally assessable property in a uniform, fair, and impartial manner in accordance with the laws of the State of Michigan. Our responsibilities include annually producing the assessment rolls, maintaining ownership records and property descriptions for taxation purposes, the inspection of existing properties along with any new construction. The General Property Tax Act (Act 206 of 1893) requires us to assess at 50% of true cash value all assessable property as of December 31 of each year. This includes agricultural, commercial, industrial, residential, developmental, and personal (machinery, equipment, furniture, fixtures, and signs used by private businesses) property classes.

Other duties of the Assessing Department include processing personal property statements, exemptions, splits, combinations, and address assignment. If you have any questions concerning these areas please feel free to contact or visit our office.

Assessing Department Reappraisal Program

The Township Assessing Department has an ongoing review program of all properties in the Township. The purpose of the program is to ensure the accuracy of our records. The staff doing the review will visit every property in the Township and, if possible, speak with the owner of the property. They will be identified with a Township marked vehicle and photo ID. If the owner is not available, they will compare the sketch to the house and conduct measurements and take photographs of the exterior of all buildings on the property. If you have any questions regarding this program, please call the Assessing Office at (734) 482-6099.

Commonly Used Assessing Terminology

Assessed Value: The State of Michigan requires that a property’s assessed value is determined as 50% of the true cash value (fair market value). Generally, the assessed value is the same as the State Equalized Value (S.E.V.) unless an equalization factor has been applied by the County.

Inflation Rate Multiplier/Consumer Price Index: IRM is defined as the Inflation Rate Multiplier and the current year IRM can be found on the State Tax Commission Website. The CPI is defined as the Consumer Price Index and is the same as the Inflation Rate Multiplier. This value is used to determine the annual increase in taxable value as outlined below under the ‘taxable value’ heading.

Parcel Number: The parcel ID number is what is used by the assessing department to locate your property in our records. It provides the clearest and fastest means of identifying the parcel in question. Addresses might have multiple tenants or a parcel might not have an address assigned to it.

Taxable Value: Is the value used to calculate your property tax bill, it is not the same as the property’s true cash value. A property’s taxable value can only increase annually by the rate of inflation (IRM or CPI) or 5%, whichever is less, unless there is an addition to the property (physical improvement or omitted property) or the property’s ownership was transferred during the previous year. The taxable value  can never be more than the property’s assessed value.

Transfer of Ownership and the Uncapping Process: When there is a transfer of ownership to a property, the property’s taxable value becomes uncapped and will equal the assessed value (SEV) for that following year. The property will then recap and will be subject only to those increases as described in the ‘taxable value’ section above.

Frequently Asked Questions

1. What is the difference between assessed value and taxable value?
The State of Michigan requires that a property’s assessed value is 50% of its true cash value (fair market value). A property’s taxable value is determined by taking the prior year’s taxable value minus any physical losses (such as fire and demolition), multiplying by the current year’s inflation rate (IRM or CPI), plus any physical additions (such as new construction) to the property. Since the passage of Proposal A in 1994, property taxes are calculated on taxable value. Prior to Proposal A, property taxes were calculated on assessed values.

Current Year Capped Taxable Value = (Previous Year Taxable Value – Losses) x (IRM or CPI) + Additions

2. How are my property taxes calculated?
The taxable value times the millage rate is used to calculate your tax bill unless there are special assessments.

Taxable Value x Millage Rate ÷ 1,000 = Property Tax Bill + Special Assessments

3. What is a Property Transfer Affidavit (PTA)?
A property transfer affidavit is filed with the Assessing Department to notify the Assessor of a transfer of ownership to a property and is required to be filed within 45 days of that transfer.  A transfer of ownership can result in the uncapping of a property’s taxable value unless the type of transfer is exempt.

4. What is an uncapping?
Under Proposal A, a property is “uncapped” in the year following a transfer of ownership. This means that the taxable value for the year following a transfer of ownership will be the same as the assessed value for that year. This sometimes can result in a significant change in taxes for a new property owner in the first year of ownership and should be discussed with the realtor prior to the sale. After the first year, the taxable value is recapped and subject to only an increase by the inflation rate (IRM or CPI) or 5%, whichever is less, unless there is an addition to the property (physical improvement or omitted property), and can never be more than the assessed value.

5. What is a Principal Residence Exemption (PRE)?
The Principal Residence Exemption (PRE) was formerly called the Homestead Exemption. The State of Michigan changed the name to alleviate confusion with the Homestead Exemption Claim that is filed on your annual Michigan tax return. A PRE can exempt you from paying up to 18 mills of school operating tax, on your principal residence. You –must- own and occupy the residence before you are eligible to claim the exemption. The deadline to receive the exemption for the summer tax bill is on or before June 1st. A second deadline allows a property owner to receive a winter PRE by filing on or before November 1st.

6. Why are my taxes more than my neighbor’s?
Under Proposal A, you and your neighbor can live in identical houses and pay a different amount of taxes. If your neighbor has lived in his house for several years and you just purchased yours, it is possible that you will pay more taxes than your neighbor. This is because your taxable values can be different due to uncapping in different tax years.

For example: Your neighbor has owned their house through the Great Recession, property values decreased dramatically during this time. Taxable values can never exceed the assessed value, so as the falling market brought assessments down, if that value reached the taxable value, it would result in a lowering of the taxable value. As the market recovered, the taxable value is subject to the ‘capped’ rules of increase and though the assessed value returns to the pre-recession levels, the taxable value increases slowly over time. You purchase your house after the recession and the market is high, the uncapping rule results in your taxable value equaling your assessed value the year following the transfer. This would result in your taxes being considerably higher than your neighbor.

7. When will my house be fully assessed?
All properties are assessed as of December 31st of each year. If your new house is not started as of December 31st, you will only be assessed for vacant land until the following December 31st. If your new house is partially completed as of December 31st, you will be assessed for the portion of the house that is complete. The remainder of the value will be added to the assessment the following December 31st. A house that is completed as of December 31st will be fully assessed.

8. How often is  my property reappraised by the assessing department?
The General Property Tax Law requires all properties to be reappraised each year. This does not necessarily mean that a field inspection is made of each property every year. The Assessing Department attempts to do a field inspection of each property in the Township once every five years. Other forms of evaluation include building permits, sales studies, parcel splits/combinations, etc.

9. How is my assessed value determined?
The land value is determined based on sales of vacant land that have occurred within Superior Charter Township. The building value is determined by the size and features of the structure using the State Assessors Cost Manual which contains average construction costs for the State of Michigan. The resulting cost is adjusted by a county multiplier that will adjust the State costs to Washtenaw County costs. Then the cost is depreciated depending on the age and condition of the building and is further adjusted by an economic condition factor (ECF), which adjusts the value to the Superior Township sales market by using a mass appraisal technique.  The building value is added to the land value for a true cash value. The assessed value is 50% of this calculated true cash value.

10. How can I appeal my assessed value?
Once you receive your Assessment Change Notice (late February), if you disagree with any of the information, you can call the assessing office and the assessor can review the assessment card with you. Sometimes, your concerns can be resolved without making a formal appeal with the Board of Review. The Board meets every March to hear property owner’s assessment appeals. The dates and times of the meetings are printed on the Assessment Change Notice that you receive in late February. You can appeal to the March Board of Review in person by appointment or you can submit a written appeal.

Parcel Records

The assessing department has general information on all properties within the Township. This includes year built/remodeled, square footage, number of bathrooms, class (commercial, residential), zoning, legal description, land improvements, school districts, current owner, sales prices, assessed and taxable. WE DO NOT SHOW where the dwellings are located on the land, the well and septic or water and sewer locations, or the easements or benchmarks. A survey is required for these items.