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All Assessed Values are calculated according to State Tax Commission standards.  This value is shown as the State Equalized Value or SEV on your tax statement.  It is a mass appraisal technique that takes into account the current cost to replicate your house and then depreciates that cost based on the age of the structure.  It is then adjusted to market value by comparing the depreciated cost of homes that have sold in your area to their sales price.  Each year, the Assessor is required by law to analyze sales within economic neighborhoods using a two-year sales study to adjust that neighborhood so that assessed values are at 50% of market value.

The term Taxable Value was used in the 1994 constitutional amendment known as Proposal A to replace SEV in the property tax equation to calculate property tax bills.  The first step in the process of determining Taxable Value is to calculate the Capped Value of every parcel of assessable property using the following formula:

Prior Taxable Value - Taxable Value of Losses * Lesser of 5% or CPI Multiplier + Taxable Value of Additions = Capped Value

CPI is the Consumer's Price Index (Inflation rate) as calculated by the State of Michigan each fall.  The legislature has defined Taxable Value to be the lesser of SEV or Capped Value.  Assessors are required to annually calculate a Capped Value for each individual parcel of real property.  The Capped Value is then compared to the SEV of that property, and the lower of the two will be its Taxable Value upon which taxes are levied.  The year following an eligible transfer of ownership, the SEV of the transferred property set in that year is its Taxable Value.

The state constitution requires properties to be assessed at 50% of market value. This value is affected annually by market forces. However, annual Taxable Value (TV) increases are limited to either 5% or the statewide Inflation Rate Multiplier (IRM), whichever is less. For 2025, the IRM is 1.031 or 3.1%. If, for example, your neighborhood’s value increased by 10% based on housing market activity, your AV would increase by 10% but your TV will only increase by 3.1% for 2025. This assumes the property did not transfer ownership in 2024, which triggers an uncapping of the TV (unless exempt) and often results in a larger TV increase (due to the TV being set equal to the AV).

Assessment information on your property is public record, and the Assessor's Office has some of its data available on the internet.  You can access this information free by visiting the following website:  https://www.bsaonline.com/Home/Index?uid=1205.
You may also obtain copies of Assessment Record Cards, which are available through the Assessor's Office, located at City Hall, 525 E. Superior Street.

There are several factors that affect your tax rate:
1.  The Taxable Value of a property is adjusted each year based on the Consumer's Price Index (CPI).  An increase in taxable value will result in an increase in your taxes. 
2. A millage increase will cause your taxes to increase.  Your tax bill includes voter authorized Millage for City, County, State Education, miscellaneous school taxes, and other voter approved Millages. Your tax bill is based on your home's taxable value multiplied by the Millage rate.
3. You purchased a home.  Proposal A, which was passed in 1994, places an annual cap on the growth of property tax assessments; however, when the home is sold, the cap comes off and the assessment reverts to the State Equalized Value (SEV) of the year following an eligible transfer of ownership.
4. You may not be taking advantage of the Principal Residence/Homestead Exemption.
5. You may have added something new to the property which in turn can increase both the assessed and taxable value of the property, i.e. central air conditioning, new deck or porch, new bathroom, new basement finish, new square footage, new shed, new garage, etc.

No.  By state law, a home's Assessed Value is not half its purchased price, but half of its market value.  Section 211.27(5) of Michigan's Compiled Law states " Beginning December 31, 1994, the purchase price paid in a transfer of property is NOT the presumptive true cash value of the property transferred.  In determining the true cash value of transferred property, an Assessing Officer shall assess that property using the same valuation method used to value all other property of that same classification in the assessing jurisdiction."  Also, please see the State Tax Commission's Bulletin No. 19, 1997 on "Illegal Practices of A: "Following Sales" and B: "Assessing over 50%".  

On March 15, 1994, Michigan voters approved the constitutional amendments known as “Proposal A”. Prior to Proposal A, property tax calculations were based on the State Equalized Value (SEV), which fluctuated based on market conditions. Proposal A established a Taxable Value (TV) as the basis for the calculation of property taxes. Increases in TV are limited to the percent of change of the Inflation Rate Multiplier (IRM) or 5%, whichever is less, provided there were no losses or additions to the property. The limit on TV does not apply to a property in the year following a transfer of ownership (sale). Once purchased, a property’s TV will uncap in the year following the transfer and will become equal to the property’s SEV. The TV will be capped the subsequent year and will increase/decrease by the IRM (or 5% cap) plus or minus the value of any construction or demolition that has occurred.

In other words, since Proposal A passed, you can no longer compare your property taxes with neighboring properties, as most not only have different features, but also transferred ownership at different times. If comparing SEVs, remember to compare apples-to-apples. Some important items to compare would be square footage of the home, bathroom count, basement finish, fireplaces, garages, decks, etc.

EX: Suppose your neighbor purchased their home on March 20, 2024, and at that time the 2024 State Equalized Value (SEV) was $75,000 and the Taxable Value (TV) was $55,000. Their 2024 tax bills would be calculated using the prior owner's TV of $55,000 for 2024 only.

Based on sales of homes in the neighborhood, your neighbor's new SEV for 2025 has increased to $90,000. Due to Proposal A, your neighbor’s home uncapped for the 2025 tax year, and their 2025 TV was made equal to their 2025 SEV. They will see an increase in taxes, as their 2025 tax bills will be calculated using a $90,000 TV instead of the prior year’s $55,000.

No. Until 1994, property was valued for tax purposes at half its market value.  This is called "State Equalized Value" or SEV.  In 1994 voters passed Proposal A, which limited the growth of property tax assessments.  The formula under Proposal A keeps the Taxable Value of a property from growing as fast as the SEV.  This gap can increase over time.  However, in the year following an eligible transfer of ownership, the Taxable Value is uncapped and is made equal to the SEV, but only for that year following the transfer of ownership.  When a parcel is uncapped there could be a substantial increase in the tax depending on the difference between the Taxable Value and the State Equalized Value of the property.  

Check the records of the Assessing Office or on the Assessor's website concerning your appraisal to make sure they are correct.  If you disagree with the assessment, you should talk with the Assessor about the valuation of your property.  If you are still not satisfied with the valuation and wish to proceed with filing an appeal, you will need to schedule an appointment to appear before the march Board of Review.  Please call the Assessor's Office at 989-463-9514 to schedule an appointment.  The March Board of Review has jurisdiction on valuation appeals for the current year only.  You may not (by state law) dispute prior year valuation at the March Board of Review.  Once the March Board of Review closes its public meeting, the assessment roll is closed and certified.  No further changes can be made except hose allowed by state law...i.e. clerical error, mutual mistake of fact, qualified error, or Principal Residence Exemption/Homestead corrections, Michigan Tax Tribunal or State Tax Commission judgments. 

You have the right to file an appeal with the Michigan Tax Tribunal.  This appeal must be filed with the Michigan Tax Tribunal on or before June 30 of the current year.  Failure to appear before the March Board of Review before hand may eliminate your right to appeal your value at the Tribunal.