Trenton City Hall: 2800 Third St. Trenton, MI 48183 | Phone: (734) 675-6500 Fax: (734) 675-4088
The following is a brief explanation of assessment terms contained in your property assessment notice.
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 and/or State.
TAXABLE VALUE: The value used to calculate your property tax bill, it is not the same as the property's true cash value. A property's capped taxable value can only increase annually by the rate of inflation (CPI) or 5%, whichever is less, unless there are any physical changes to the property (physical improvement or removal, omitted property) or the property's ownership was transferred during the previous year, and can never be more than the property's assessed value.
TRANSFER OF OWNERSHIP: When there is a transfer of ownership on a property, the property's taxable value becomes uncapped and the taxable value will equal to the assessed value (SEV) for the year following the transfer. However, certain types of transfers are exempt from uncapping.
PROPERTY CLASSIFICATION: The General Property Tax Law provides that all property be classified into certain classifications for the purpose of maintaining uniformity of assessed values. Real property can be classified as residential improved or residential vacant, commercial improved or commercial vacant, industrial improved or industrial vacant, etc.
Tuesday March 14, Thursday March 16, & Friday March 17, 2017
Open: 9am to Noon & 1pm to 4pm
Wednesday, March 15, 2016 and Tuesday March 21, 2017
Open: 3pm to 9pm
Appeals will not be accepted after the last day of the March Board of Review; March 21, 2017 at 9pm
Residential Parcels protest to the local March Board of Review and is required to protect your right to further appeal to the Michigan Tax Tribunal (MTT) for Valuation appeals and to the State Tax Commission for Classification appeals.
Commercial, Industrial, and Utility Parcels may appeal directly to the Michigan Tax Tribunal (MTT) prior to May 31, of each year. A local March Board of Review appeal is not required by law.
If you petitioned to the March Board of Review, your Assessor will notify you in writing of the Board of Review's decision as soon as possible, but no later than the first Monday in June of the current year. Your Assessor does not vote in the Board's decisions.
The final appeal dates to the Michigan Tax Tribunal and/or State Tax Commission vary.
The 2017 Meeting for the July Board of Review is July 18, 2017.
The 2017 Meeting for the December Board of Review is December 12, 2017.
They are held at City Hall in the Commission's Room. The meeting shall continue until the Board has completed review of matters before it at 9:00 a.m., and shall be adjourned immediately upon completion of action related to those matters.
They are to correct Clerical/Qualified Errors & Mutual Mistakes of Fact.
They are to correct Principal Residence Exemption (PRE) affidavits. This board has NO jurisdiction over PRE status that has been denied by either the Michigan Department of Treasury or the City Assessor.
They are to review Hardship Appeals for homeowners that have not been previously denied in the current year. You may obtain the guidelines & required document list no later than 9am of the day before the meeting of the July or December Board of Review. All required forms & information related to hardship appeals must be complete, submitted, & received no later than 9am the day of the Board.
They are to review the Disabled Veterans Exemption Affidavits, P.A. 161 of 2013, MCL 211.7b.
The meeting shall continue until the Board has completed review of matters before it at 9:00 a.m., and shall be adjourned immediately upon completion of action related to those matters.
The July and December Board of Review does not have jurisdiction to hear Assessment Appeals. Assessment Appeals are to be heard during the March Board of Review for each property tax year.
Please feel free to contact the Assessor's Office (734) 675-6810 for more information.
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