Frequently Asked Questions

You can change your mailing address for your tax bills, and all other tax/assessing related communication by clicking here. Or you can use any of the contact methods on the contact portion of this website. Please include a property address or parcel number with each change.

There are many factors that go into assessing your property, here is the basis: If your land is vacant, meaning there are no structures on it, sales of similar land will be compared and an average or median price per unit, such as acre or front foot will be calculated and applied to your property.

If your Property is improved, meaning there are structures or some sort of development on it, then the land will get valued first, as described above, then a cost new value of the improvements are developed. These cost new values come from the State Assessors Manual, which assessors are required to use. After the cost new is determined, the improvements are depreciated. A couple of multipliers are developed. One that comes from the state, one from the county and one that I develop called the Economic Condition Factor (ECF) each of these multipliers bring values more up-to-date based on current construction costs and real estate prices.

This can happen, it is common for each of us to have a different opinion of value. The first step would be to check to make sure that if you qualify for the Principal Residence Exemption (PRE) (See next FAQ) that it is applied to your property. The second step would be to check and make sure that the data I have matches what is on your property. Both of these steps would require contacting me, which you can do here. I will confirm whether you have the PRE and will send you your record card. This card is where I am required to keep all information on your property.

The PRE is applied and my record card is accurate, what next? At this point, you will have to take things to the March Board of Review. At the end of February or Beginning of March each year you will receive an Assessment change notice from me. This will have your Assessable and Taxable Value, any tax increases and PRE percentage. If you do not agree with those numbers, you can protest them at the March Board of Review (MBOR) MBOR dates and times will be on the Assessment Change Notice.

Values can only be protested at the MBOR so it is important to review your Change Notice.

The March Board of Review denied my petition, what can I do? If the MBOR has denied your petition or if they made a decision you did not request you can protest the decision to the Michigan Tax Tribunal. All information on the Tribunal can be found here.

The PRE is an exemption that exempts your property from the school operating mils. These mils are applied to the winter tax bill in Delta County. To qualify you must own and occupy your property as your principle residence. There are some other exclusions and qualifications that do apply. Any information about the PRE can be found here. To apply for the PRE please click here,

I no longer occupy my property as my primary residence, but I still own it.

If you are no living elsewhere as your principal residence. You will want to fill out a rescind form and send it to me. This form can be found here.

Each township has a Board of Review (BOR). This board consists of three members who are electors or property owners of the township and are appointed by the township board. They make decisions based on any protests or petitions presented to them. These decisions can be about assessed or taxable values, exemptions, property classifications and a few more. The BOR meets three times a year, March, July and December. More information on the BOR can be found here.

Each township may have different rules and guidelines for a land division or combination. A form must be filled out and the land division or combination must be approved by myself to move forward. These forms can be found by township under the Townships tab at the top of the page.

This exemption exempts disabled vets from paying property taxes. Disabled vets must be deemed either 100% disabled or unemployable by the Department of Veteran Affairs (VA).

To apply for this exemption a form must be filled out and sent to me along with the veteran's Summary of Benefits letter that is issued by the VA. This form can by found here or under the forms tab at the top of the page. More information on this exemption can be found here.

The poverty exemption exempts property owners facing financial hardship from paying some or all property taxes. Each township has different guidelines for this exemption. The form can be found here and guidelines can be found by township under the Townships tab at the top of the page. More information on the poverty exemption can be found here.

All three townships contract with CUPPAD which is located in Delta County and provide GIS Mapping for all County Townships. To view this map please click here.