The property tax system was constitutionally instituted early in the history of Michigan Statehood and provides funding for educational institutions and local government. This system of taxation relies on the determination of Fair Market Value. In order to maintain this system routine property visits are necessary. Three agencies provide the check-and-balance in the maintenance of the property tax system.
The Assessor is responsible for making a determination of value on each tax parcel.
The County Equalization Department is responsible for determining proper overall assessment levels for each unit of government in each class of property within the county.
The State Tax Commission (STC) monitor both the Assessor and the County Equalization Department.
The assessor must make routine property visits to evaluate building values based on a construction cost manual and modified by sold properties in the neighborhood. He records this information on a record card which is available to property owners by request. Prior to the March Board of Review meetings assessment notices are mailed to every property owner. Contact your assessor if you have concerns about your assessment, they may be able to help you without having to appeal to the March Board of Review.
BOARD OF REVIEW
The purpose of the Board of Review (BOR) is to allow taxpayers to appeal their property’s assessed value or taxable value if they feel that their non-exempt properties have not been assessed at 50 percent of true cash value and uniformly assessed with other properties in a given classification The BOR meets two different days in March allowing property owners to protest their assessment. Meeting dates and times are posted in the local newspaper and on the Township web page. Taxpayers are encouraged to submit their protest in writing.
The BOR also meets in July and December to grant various exemptions but cannot consider property assessments at these meetings.
Tax bills are sent out two times a year. Summer tax bills are mailed prior to July 1 and winter tax bills are mailed prior to December 1. Taxes may be paid in person, by mail or put in the drop box located at the Township hall. Postmarks are not accepted as on time payments. At this time Melrose Township does not accept credit card payments. Multiple parcels may be paid with one check. Receipts are provided upon request only.