Public Act 660 of 2018, Property Assessing Reform
Public Act 660 of 2018 was approved by Governor Snyder on December 28, 2018, and amended the General Property Tax Act to provide a statutory framework to ensure proper assessing in order to guarantee the highest quality assessments for taxpayers as well as local units. The Property Assessing Reform Act defines the requirements for substantial compliance with the General Property Tax Act, provides timelines for audits and follow-up audits, and details a process for bringing a local unit into compliance if they remain non-compliant after a follow-up review.
PA 660 contains several requirements in statute (MCL 211.10g (1)) that local units and assessors must follow. Local units are required to ensure that all requirements are being met beginning in the 2022 tax year. Subject to state tax commission guidelines, the local unit is required to publish a policy under which its assessor's office is reasonably accessible to taxpayers.
The City of Harper Woods Assessor’s Office published policy is as follows:
Assessor of Record: Holly Cozza, MAAO
Phone: 313-343-2500
Email: [email protected]
Office Hours: Wednesday 9:00 a.m. – 5:00 p.m.
Contact Us
The City Assessor is available on Wednesday during normal business hours from 9:00 a.m. - 5:00 p.m.
The City of Harper Woods Assessor’s Office estimates a response time for taxpayer not to exceed seven business days from the date of inquiry. If the inquiry requires a FOIA, it will be requested to file the inquiry with the City of Harper Woods Clerk’s Office.
A taxpayer may visit Harper Woods City Hall to meet with the Assessor or staff member of the Assessor’s Office during business hours on Wednesday, between 9am and 5:00 pm. for purposes of discussing an inquiry in person. Meetings may also be scheduled in advance by calling the Assessor’s Office at 313-343-2500.
A taxpayer may visit Harper Woods City Hall during normal business hours, Monday through Thursday, between 9am and 5:00 pm, to request or retrieve records maintained by the Assessor’s Office. Inspection requests may be made by calling the Assessor’s Office at 313-343-2500. Inspection requests will be scheduled during normal business hours on Wednesday’s between 9am and 5:00 pm, as agreed upon between the taxpayer and an employee of the Assessor’s Office. An alternate date can be scheduled if deemed necessary to accommodate both parties schedules. Records can also be requested electronically such as email. Record card and taxpayer information is also available the City of Harper Woods website: Harperwoodscity.org
Taxpayers may have their assessment reviewed by the City of Harper Woods Assessor’s Office to informally hear and resolve disputes brought by taxpayers before the March meeting of the Board of Review. The assessment process is an annual process and information is gathered and assembled throughout the year to make changes for the following year. The Assessor has no jurisdiction to change an assessment for the current year. Any changes after tax day (December 31st of the prior year) must be made by the Board of Review before their last scheduled meeting in March.
Resources & Information
Board of Review
Board of Review Members:
- Mike Cadotte (Term expires 1/26)
- Carol Koepplin (Term expires 1/25)
- Don Nicholson (Term expires 1/26)
Alternates:
- Kevin Koresky (Term expires 1/26)
- Bobby Lewis Sr. (Term expires 1/27)
Four Common Values Examined by Michigan Assessors
The following is a brief description of the four common values examined by Michigan Assessors:
Assessed Value (AV): 50% of true cash value (i.e. the usual selling price between a buyer and seller and synonymous with market value).
State Equalized Value (SEV): The assessed value resulting after county and state equalization processes.
Capped Value (CV): The parcel's prior year's taxable value multiplied by the consumer price index or 5%, whichever is less, unless there is a physical change in the property.
Taxable Value: The lesser of the assessed value or capped value unless there is a transfer of ownership. When a property transfers ownership, then its taxable value is uncapped in the year following the transfer of ownership and its taxable value is the same as its state equalized value (i.e. assessed value).
Assessed value is based on the statutory standard of value and identified as true cash value. True cash value, as used by assessors, is defined as, in pertinent part
(MCL 211.27(1): The usual selling price at the place where the property to which the term is applied is at the time of assessment, being the price which could be obtained for the property at private sale, and not at auction sale except as otherwise provided in this section, or at forced sale.
Usual selling price may include sales at public auction held by a non-governmental agency or person when those sales have become a common method or acquisition in the jurisdiction for the class of property being valued. The usual selling price shall not include sales at public auction where the sale is part of liquidation of the seller's assets in a bankruptcy proceeding or where the seller is unable to use common marketing techniques to obtain the usual selling price for the property.