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There are several factors that affect your tax rate:
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Yes. Please visit our Online Tax Payments and Property Information page for more information.
The Assessing office is located at:Marshall City Hall323 W Michigan AvenueMarshall, MI 49068
Mail should be addressed to:Assessor's Office, City of Marshall323 W Michigan AvenueMarshall, MI 49068
Our phone number is 269-781-5183, and our fax number is 269-781-3835. The Assessing Departments email addresses are available in the Assessing Department Staff Directory.
Assessed Value is defined by state law as 50% of the market value of the property as of December 31st of the preceding year. Taxable Value is derived from a formula created by Proposal A in 1994, designed to limit Taxable Value increases at the rate of inflation.
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 State Equalized Value (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 Consumer Price Index (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.
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 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 Number 19, 1997 on "Illegal Practices of A: "Following Sales" and B: "Assessing over 50%" for more information.
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. See above for Taxable Value Calculation explanation.
There are two distinctly different numbers associated with each property. The State Equalized Value (SEV) represents half the property's market value and Taxable Value which is a multiplier in your tax bill. If you have a home that is truly similar to your neighbor's home your SEV should be about equal to theirs; however, the Taxable Values would probably not be the same. Since the passage of Proposal A in 1994 the Taxable Value is used to calculate tax bills. Each Taxable Value will depend on the Capped Value formula and whether or not there has been a transfer of ownership or a Consumer Price Index (CPI) increase. The Taxable Value calculation is also subject to any additions and/or losses to the property. SEV and Taxable Value are not the same and should not be compared when calculating a tax bill.
The calculation for your tax bill is as follows: Taxable Value × Voter Approved Millage Rate = Property Tax Bill.
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 269-781-5183 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 those 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 30th 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.
If you are moving, please inform the Assessor's Office in writing as soon as possible.
If you recently married and wish to change your name on your City of Marshall accounts please supply the Assessor's Office with a short note letting us know you would like to change your name, a copy of your marriage license and a copy of your driver's license (with picture) reflecting your new name, and we will change the accounts.
If someone on the title of your property has passed away and you would like their name removed from your City of Marshall accounts please supply the Assessor's Office with a copy of the death certificate and a short note letting us know you would like the name removed and we will change the accounts.
Please Note: Using a marriage license or death certificate to change/remove a name from a City of Marshall account will not change the title of your property. To change title you must draft a legal instrument. If you wish to change title of your property you should seek legal counsel to help you do so. City of Marshall employees cannot provide you with legal counsel.
City of Marshall employees do not calculate tax prorations. Please seek legal counsel, help from a Title Insurance Company or other lending institution to help you do the math.