Assessing

Assessing is the method used to determine how much taxpayers will pay in property taxes. 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.

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)

In Fall 2006, assessing officers in Michigan completed an open-book exercise consisting of 50 questions pertaining to assessment administration. Based partially on the results of that exercise and partly on common weaknesses in assessing practices which have been revealed by the State Tax Commission’s random 14-point review process, a new six-hour renewal program has been developed for the 2007-2008 certification renewal period.