Assessing

The Assessing Division of the Finance Department is responsible for the preparation of the regular and special assessment rolls, maintenance of real and personal property record files, revisions of assessment rolls, maintenance of the certification levels required by law, and the preparation of reports and administrative assistance dealing with property, taxation and any other matters as required by the City.

The Assessing staff is responsible for the oversight and administration of the City’s Property Assessing System, including any necessary interfacing with the State Tax Commission, Michigan Tax Tribunal, Livingston County Equalization Department and City of Brighton Board of Review. This includes the planning, and participating in the appraisal of real and personal property and the compilation of the City’s assessment rolls; and at minimum includes the following components:

a. Maintaining current records of real and personal property within the
City. Preparing land division splits and parcel combinations.

b. Monitoring real estate transactions and building construction costs to
determine property values.

c. Preparing appraisals of new or remodeled commercial, industrial and
residential buildings; inspecting buildings; evaluating construction
blueprints and specifications; preparing diagrams and descriptions.
Computing property values for tax assessment purposes and making
related entries in the assessing records.

d. Scheduling/conducting periodic field inspections of all classes of
property to locate unrecorded alterations and when necessary
reappraising the property.

e. Conducting the annual appraisal of personal property from statements
and auditing of accounting records of commercial and industrial
property owners.

f. Meeting with property owners regarding assessment and taxable value
determinations. Answering complaints and explaining appeal
procedures.

g. Representing the City before the City’s Board of Review, the State Tax
Commission and the Michigan Tax Tribunal. Working with the City
Attorney in the City’s defense.

h. Compiling annual Ad Valorem, IFT, DDA, LDFA, and Special Assessment
Rolls for Real and Personal Property by applying prescribed assessment
rates to current property valuations.

i. Coordinating City appraisal and assessment activities with those of
County and State authorities.

j. Preparation of Industrial Facility Tax (IFT) Abatement requests.

k. Advising and assisting the City on matters relating to property appraisals
and assessments.

Assessing is a division of the Finance Department.  To go to the Finance Department Click Here