Assessing Overview
The Assessing Department keeps records on all properties including land and buildings. The "traditional" assessed value is still required by law to be established at 50% of true cash value. The State Constitution still requires the assessed value to be uniform with the assessments of other similar properties.
According to the Michigan Supreme Court, a Board of Review may not make wholesale or across the board adjustments to assessments. A Board of Review must consider each parcel and act upon it individually. A Board of Review did not have and does not now have the authority to make changes to alter, evade or defeat an equalization factor assigned by the county or the state.
Neither Proposal A nor its implementing language authorized assessors or boards of review to "follow sales" when determining the assessed value of properties. "Following sales" is described in the assessor's manual as the practice of ignoring the assessment of properties which have not recently been sold while making significant changes to the assessments of properties which have been sold. The practice of "following sales" is a serious violation of the law.
For more detailed information on understanding Proposal A and value calculations, please
click here.