Assessing

WELCOME TO THE ASSESSING DEPARTMENT

Please take a moment to familiarize yourself with the many services provided through the City of Eastpointe Assessing Department. We would like your experience with our department to be a pleasant one, and we will be happy to assist you in any way we can. The City Assessor is appointed by, and serves at the pleasure of the City Manager. 

 

The Cit of Eastpointe Assessor's Office is located inside City Hall at 23200 Gratiot.

Hours of operation are Monday - Thursday, 8:00 a.m. to 4:30 p.m.

For any additional information not listed on these web pages, please call (586) 445-3661.

 

 

PRINCIPAL RESIDENCE EXEMPTION INFORMATION 

New homeowners should be aware that a "P.R.E." must be filed if they intend to occupy their new home as their principal residence. This form is signed by the buyer at the time of closing and allows an exemption of 18 mills of school operating tax. If a homeowner does not have a copy of this form with his closing papers, he may pick up a blank form at the Assessor's Office. If in doubt as to whether it was already completed, call the Assessor's Office at 445-3661 to verify that it is on file.

If the property did not have an exemption previously and you owned and occupied the property prior to June 1, visit the Assessor's Office as soon as possible to complete and file the Affidavit for Principal Residence Exemption. Call the office for more information.

Land Contracts

In order to qualify for the Principal Residence Exemption on a Land Contract Sale, the land contract must be either recorded or recordable (signed and notarized). If the contract is not recorded, you must do the following to apply for the exemption:

  • Bring a copy of the recorded or recordable contract along with a copy of the amortization schedule showing principal and interest amounts to the Assessor's office.

  • The buyer must also file a Property Transfer Affidavit which is available in the Assessor's office (see next section for information relating to Property Transfer Affidavits).

Once the Assessing staff has the paperwork needed, they will assist the new owner in filing the Principal Residence Exemption. The seller of a home should sign a "Request to Rescind Homeowners Principal Residence Exception" and file it with the Assessor's Office. This will remove his name from the homestead and allow him to apply for the homestead exemption on his new home.

 

Principal Residence Exemption Affidavit Form

Affidavit to Rescind/Principal Residence Exemption Form

 

 

PROPERTY TRANSFER AFFIDAVIT

A "Property Transfer Affidavit" must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a land contract). This form from the State of Michigan is required under Act 415, P.A. of 1994 and is to be filed by the buyer, grantee, or a transferee of any property. It must be filed with the Assessor's Office within 45 days of the transfer. If it is not filed timely, a penalty of $5/day (maximum $200) applies. This form is provided at the closing for the sale of property by the closing agent, but must be filed by the new homeowner. Call the Assessor's Office at 445-3661 for further explanation.

 

Property Transfer Affidavit Form

 

 

ASSESSMENT NOTICES

Every February, the Assessor's Office mails Assessment Notices to taxpayers who own property in the city. Listed on the notice is the property identification number, legal and common address, as well as the tentative Assessed Value, Taxable Value and information regarding appealing these values to the Board of Review.

 

 

ASSESSED VALUE

The Assessed Value represents 50% of Market Value. The figure is calculated through a study of sales in the city over a two-year period. The city is divided into 9 different areas, and further divided into different styles of homes. The sales in each category are evaluated to establish the percentage by which the values will change. This percentage is then applied to each property within that category. The Assessed Value may also change if there were physical changes to the property. (See Physical Changes in Property for more information.) If a homeowner disagrees with the Assessed Value, he may appeal to the March Board of Review. (See March Board of Review)

 

 

TAXABLE VALUE

The Taxable Value was created in 1994 by Proposal A. The Assessed Value became the Taxable Value during the first year of inception. From that point forward, the Taxable Value is capped and is increased by the Consumer Price Index (Inflation Rate) as determined by the State of Michigan. However, if there was a physical change in the property, or a change in ownership, the Taxable Value will change accordingly. (See Transfers of Ownership and for more information.) If a homeowner disagrees with the Taxable Value, he may appeal to the March Board of Review. (See March Board of Review.)

 

 
PHYSICAL CHANGES IN PROPERTY

The Assessed Value can change due to physical changes in the property. Whatever is in place on December 31st determines the following year's assessment. Maintenance items such as siding, windows, roof, driveway replacement, landscaping, etc., are not considered when changing assessments. Assessments would be changed for adding central air, additions, additional bathrooms, garage, built-in pool, fireplace, etc., or removing any of the preceding. A change in Assessed Value due to a physical change will also affect the Taxable Value. Any loss in value would be subtracted, and any new value would be added after applying the Consumer Price Index.

 

 
TRANSFERS OF OWNERSHIP

When a transfer of ownership takes place on a property, the Taxable Value is uncapped and becomes whatever the Assessed Value is the year following the date of transfer. From that point forward, it is recapped. (See Property Transfer Affidavit and Principal Residence Exemption Information for details on filing the proper paperwork when a transfer occurs.)

 

 

MARCH BOARD OF REVIEW

The Board of Review meets every March to hear valuation and poverty appeals. The dates and times the Board meets are listed on the Assessment Notice, which is sent out each February. Appointments are necessary. A homeowner may designate someone to appeal on his behalf. Letters are not accepted as an appeal by a resident.

It is important to remember that neither the assessor nor the Board of Review can affect millage rates. They can change an assessment if shown that it exceeds 50% of True Cash Value (Market).

 

 

POVERTY EXEMPTION

A property owner can request a poverty exemption at the March, July or December Boards of Review. The exemption is based on household income and number of people who reside at the property in question. The income of all household residents should be reported when applying for the exemption. Applications for Poverty Exemption are available in the Assessor's Office. The Board of Review uses the Federal Poverty Guidelines to determine how much of an exemption will be allowed. The guidelines are printed within each application.

 

 

VALUATION APPEALS

The taxpayer must give evidence to show that the assessment does not represent 50 percent of Market Value. Types of evidence considered would be a recent sales document of the property, an appraisal, similar homes in the same sales area that sold for less, etc. The Assessor's Office has books available with current sales information upon which the assessments are based. These books are public information and can be reviewed by any taxpayer during office hours. When comparing sales, residents need to be especially careful of differences from one home to another in size, age, quality and location.

 

 

BOARD OF REVIEW DECISION

The Board of Review will not give the decision at the time of the hearing, but will mail the decision as soon as possible. If the taxpayer wishes to further appeal the board's decision, information about appealing to the Michigan Tax Tribunal will be included in the notification. The Michigan Tax Tribunal will only hear residential appeals that have already gone before the March Board of Review. The deadline to appeal to the Michigan Tax Tribunal is June 30th for residential property. Commercial, industrial and personal property may be appealed to the Board of Review or directly to the Michigan Tax Tribunal before May 31.

 

 

JULY AND DECEMBER BOARDS OF REVIEW

The Board of Review also meets in July and December for Clerical Errors, Mutual Mistakes of Fact, and Poverty Exemption requests. All other types of appeals can only be heard at the March Board of Review.

 

 

PERSONAL PROPERTY

MCL 211.19 states that businesses must complete and deliver a personal property statement on or before February 20 of each year. We request they be delivered by February 1 to aid us in timely processing.

If the true cash value of the assessable personal property you or a related entity own, lease, or possess is under $80,000, you may be excused from completing a Personal Property Statement. File Affidavit of Owner of Eligible Personal Property Claiming Exemption from Collection of Taxes (Form 5076) by Feb. 10 if you qualify.

Starting in 2000, the Personal Property Statement has a new look. There are now six multiplier tables for reporting equipment used to operate your business. These costs should be reported by year of acquisition. Please make sure to use the correct table when listing costs of equipment. The instructions include a guideline for each table.

If there is equipment at your location that is owned by someone else, please fill in the proper section on page 3.

When listing leasehold improvements, it is necessary to describe the improvement so the Assessing staff can determine if it is real or personal. If no description is given, it will be assumed to be personal.

Also, Section O, page 4, is used to list rental information, which is used to study the market rent, by business type.

If you have any additional questions, please call (586) 445-3661.

Personal Property Statement Form

 

 

CHANGE OF NAME OR ADDRESS

You may request a change of name or address in the Assessing Office for mailing purposes. This will not change the owner of record on your property. In order to legally add or delete names from a deed, you must submit a Quit Claim Deed to the Macomb County Register of Deeds Office. For further information regarding registering deeds, you may contact the Register of Deeds Office at (586)469-7953.

 

FIELD SHEETS

The Assessing Office has a field sheet on file for each property in the city. The field sheet shows lot size, legal description, parcel identification number, Assessed and Taxable Values, building features, square footage, year built, etc. Copies of field sheets can be obtained in the Assessing Office. The charge for this service is $1.00 for the first copy and 50 cents for each additional copy.

 

 

 

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