Overview

 Assessing Department  

Located on the second floor of City Hall
City Hours: Monday - Friday 8:00 am - 5:00 pm

Kurt A. Dawson is the Assessor/Treasurer

Department Phone Number 248-656-4605
Department Fax Number 248-841-2585
Email

Property Tax Lookup, Online Tax and Assessing Inquiry Click here

Recent Residential Property Sales

Form 4640 - Conditional Rescission of Principal Residence Exemption
        - Frequently Asked Questions for Form 4640

Assessment Related Stats

Understanding Property Taxation - PowerPoint Presentation

Understanding Property Taxes - Information Flyer

State Tax Commission Bulletins

Bulletin No. 5 of 2007 - Single Year Sales Study Guidelines and Date Changes

Bulletin No. 6 of 2007 - Guidelines for Foreclosure Sales

FORMS

Land Division Application
Parcel Combination Request Form
Name & Address Change Request Form
Property Transfer Affidavit
Homeowner's Principal Residence Exemption Affidavit
Rescind Homeowner's Principal Residence Exemption Affidavit

Mission Statement
 
Our mission is to develop an annual assessment roll consistent with the
City Charter and the General Property Tax Laws of the State of Michigan:

• through continued professional development & State certification of our staff;
  
• through continued improvements to our process, procedures & technologies;
  
• through continued measurements of our assessment accuracy & uniformity;
  
• through continued education of the public with regard to assessment administration; and
  
• through continued accommodation of and ready access to our public records.

The following report provides a current listing of the programs and services rendered by the Assessing Department.  It has been noted whether the program or service is mandated and by what authority.  The programs and services are outlined under two categories (as budgeted):  Assessing and Board of Review.

Department of Assessing

The existence of the Department is required to carry out the assessment functions as prescribed by the Michigan Property Tax Law (G.P.T.L.), Act 206, 1893, as amended; the General Rules of the State Tax Commission (STC), Michigan Department of Commerce (the authority of the STC, Sec. 9 of Act 380, PA of 1965 and Sec. 33 of Act 306, PA of 1969); and, the General Rules of the State Assessor's Board (SAB), Michigan Department of Treasury (the authority of the SAB, Sec. 10d of Act 206, PA of 1893 and Sec. 33 of Act 306, PA of 1969).  The Department is established pursuant to the City Charter of the City of Rochester Hills, Chapter VIII, Executive Department, Section 8.10, Department of Assessing.  Additional duties and responsibilities fall under Chapter IV, Taxation.

An outline of the functions of the Assessing Department follows:

• Assessment Roll Preparation and Certification, annually (G.P.T.L.)
• locate, identify & determine taxable status of property
• property data collection, reappraisal and new construction
• maintain property data record files
• maintain principal residence exemption affidavit program
• maintain property transfer affidavit program
• sales data collection and analysis
• maintain a computerized appraisal system
• property valuation, real and personal
• taxpayer notification of assessment (mandatory for increases only)
• implement assessor's review (not mandatory)
• defend assessments before Board of Review, MTT & STC
• maintain tax maps
• maintain land/tax/equalization files
• prepare equalization reports
• prepare assessment and tax roll warrants
• correct improper assessments, Sec. 211.53, G.P.T.L.
• Principal Residence Exemption Program (General Property Tax Law)
• annual determination of Principal Residence Exemption status
• ongoing maintenance and review of Principal Residence Exemption status
•  Property Transfer Affidavit Program (General Property Tax Law)
• annual determination of transfer status
• ongoing maintenance and review of property transfer status
• Board of Review (General Property Tax Law)
• coordinate Board of Review meetings annually
• secretary to the Board of Review
• Assessment Appeals (MTT, PA 186 of 1973)
• defend assessment appeals before the Michigan Tax Tribunal
• Tax Abatements, IFT (PA 198 of 1974) & CFT (PA 255 of 1978)
• maintain assessment rolls and files
• Property Tax Exemptions (General Property Tax Law)
• maintenance and review of status
• nonprofit housing for elderly
  (Chapter 1, Code of Ordinances)
• Act 189 Assessments (PA 189 of 1953)
• annual roll development and maintenance
• Act 549 Assessments (PA 549 of 2002)
• annual roll development and maintenance
• Special Assessment Districts (Chapter 90, Code of Ordinances)
• create district in SAD file
• maintain parcel numbers and front footage
• create SAD petitions
• verify petitions and run reports
• print mailing labels
• Land Divisions (Chapter 122, Code of Ordinances)
• coordinate land division process
• process corrections to land/tax equalization files
• Public Assistance
• information requests via mail, e-mail, telephone and over the counter
     i.e. mailing labels, sales data, property information, ...

 
The Departments ten employees provide the above-stated programs and services:  Director, Deputy Director, 5 Appraisers, an Assessment Technician and 2 Clerks.  We are striving to attain a reappraisal cycle that results in a superior level of assessment equity and uniformity, consistent with available resources.  Our departmental responsibilities are very service oriented and approximately 75% of the annual budget represents wages and benefits.  By the standards established by the International Association of Assessing Officers (IAAO) for assessment budgets, the department falls within the normal range for an effective assessment system, 80-90% salaries and benefits and one employee per 1500-3500 parcels.

Board of Review

The existence of the Board of Review is required under the Michigan General Property Tax Law, Act 206, 1893, as amended, as well as the Charter of the City of Rochester Hills, Chapter IV, Taxation, Section 4.6.  Currently, the Board of Review consists of two - three member boards, appointed by the Mayor, subject to confirmation by the City Council.  The Director of the Assessing Department acts as Secretary to the Board of Review. 

The Board of Review meets each March to review the annual assessment roll and hear real and personal property assessment appeals.  The Board also meets in July and December for the purpose of correcting "clerical errors and mutual mistakes of fact".  Since the passage of Proposal A in 1993, the Boards responsibilities have been expanded to address the Principal Residence Exemption Program.

The number of appeals to the Board of Review rose dramatically between 1990 and 1993.  The volume of appeals peaked in 1993 and then dropped off dramatically in 1994, after the passage of "Proposal A" in November 1993.  Given the changes to the property tax system, the number of March Board of Review appeals has remained at a more expected normal level over the past few years. However, the numbers of principal residence exemption status corrections to the July & December Board of Review have remained high for the same time frame.