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The Assessing Department uses the BS&A Software "Equalizer .Net Assessing System". We feel that this provides for more accuracy and offers greater availability of information for taxpayers, appraisers and realtors. We currently use a new drawing tool called "Apex", which allows us to draw sketches of all types of buildings on the computer. We have also incorporated digital pictures into the computer appraisal system for the majority of the improved properties in the Township.
The existing technology allows for the search of the assessing database free of charge, 24 hours a day, seven days a week. Information can be accessed by property owner name, street address or by parcel number. Comparable sales information can also be accessed by using a number of different search criteria. The Assessing website contains current tax, building department and special assessment information.
What We Do:
Boards of Review
The Board of Review (BOR) is made up of three registered voters of the Township and two alternates who meet on the Tuesday following the first Monday of March to review the assessment roll. On the second Monday of March, the three regular BOR members will meet with property owners to hear appeals and have the authority to make changes to any property's assessed value if they feel that it is appropriate under the law. Any resident may appear in person or protest to the March BOR in writing. All individuals who protest to the BOR will be notified of their decision and their appeal rights in writing. After the BOR completes its review of the assessment roll, the Township Assessor will deliver the roll to the Macomb County Equalization Department. No value changes can be made to the assessment roll after it has been endorsed by the March BOR members. The BOR will meet again on the Tuesday following the third Monday in July and on Tuesday following the second Monday in December to correct "qualified errors" and to rule on a number of exemption appeals.
Calculate Property Taxes
Changes in the laws as a result of Proposal A now require that taxes are calculated by multiplying a property’s Taxable Value (TV) by the current millage rate which may differ depending on the local taxing municipality.
A Property Tax Estimator is available through The Michigan Department of Treasury at treas-secure.state.mi.us/ptestimator/ptestimator.asp
Click on the link below for the most current millage rates in Shelby Township.
|Millage Rate Summary (2020)|
|Millage Rate Summary (2019) (Revised)|
|Millage Rate Summary (2018)|
Change of Name or Mailing Address
A Request for Change of Name or Mailing Address form must be submitted in order for either change to be made on a property. A name change must be accompanied by a supporting legal document such as a court order or marriage certificate. A driver'S license will not be accepted. Depending on the nature of a mailing address change, a Request to Rescind Principal Residence Exemption (PRE) may be required. Please contact the Assessing Department at 586-731-5910 with any additional questions.
|Request for Change of Name or Mailing Address|
Disabled Veterans Exemption
Beginning in 2013 real property used and owned as a principal residence by a disabled veteran who was honorably discharged from the United States armed forces is exempt from taxation. The unremarried surviving spouse of a disabled veteran is also eligible for this tax exemption program. To receive an exemption, the veteran or his/her surviving spouse must annually file the attached Disabled Veterans Exemption Affidavit with the Assessing Department and must also satisfy all of the specific eligibility requirements listed within the attached affidavit.
The Board of Review will consider these exemption requests at either the March, July and December Boards of Review. If you have additional questions regarding this property tax exemption, please review the attached State Tax Commission bulletin or Frequently Asked Questions booklet regarding this exemption program or contact Jenny Skiba at the Shelby Township Assessing Office at (586) 731-5910.
Industrial Facilities Tax Exemption Certificate
Public Act 198 of 1974 was enacted in Michigan as an incentive program to stimulate economic growth. The Charter Township of Shelby supports and encourages industrial development in the community through the use of the incentives contained within this Act. The goals of this program are to encourage investment in the community that will both create jobs and prevent a loss of employment in the community. The program involves the Board approving an Industrial Facilities Tax Exemption Certificate (IFEC) on new real property improvements in the Township. Land does not qualify under the act for an IFEC. The Township will not approve new personal property IFEC's because starting in 2016, these assets should qualify as "Qualified New Personal Property" and will be eligible for a 100% exemption for "Eligible Manufacturing Personal Property". The State Tax Commission (STC) is responsible for the review and issuance of all approved IFEC's.
The specific requirements of all IFEC applicants are outlined in the attached Shelby Township IFEC Guidelines. If you have questions about this industrial property tax exemption program, contact the Township Assessor at email@example.com or at (586) 803-2000.
|IFEC Guidelines (Shelby Twp)|
Land Division and Combination
The Township Assessor is responsible for administering the Shelby Township Land Division and Combination program. All applications must comply with the provisions of the Michigan Land Division Act, as well as the revised Shelby Township Guidelines for Land Divisions and Combinations. All applications must include a non-refundable $300 application fee which represents the minimum external administrative costs that will be incurred by the Township. All complete applications will be reviewed by the Shelby Township Assessing, Planning, Building, Treasurer and Engineering Departments and will be designated as complete or incomplete within 45 days. The specific requirements of all applicants are outlined in the attached Land Division and Combination Guidelines. If you have questions about the split process or about the attached application, contact the Township Assessor at firstname.lastname@example.org or at (586) 803-2000.
|Land Division and Combination Guidelines|
|Land Division and Combination Application|
Personal Property Tax Exemption Programs
Michigan law provides that a person or entity that has assessable personal property in their possession on December 31, 2019 must submit a 2020 Personal Property Statement with the Shelby Township Assessing Department by February 20, 2020. This form is used by the Assessing staff to make a personal property assessment. If a business does not file a completed personal property statement by this due date, the Assessing staff will ESTIMATE the 2020 personal property assessed value. The 2020 Personal Property Statement and instructions are attached.
Michigan Law also provides that all commercial or industrial personal property owned by, leased to or in the possession of, an owner with a combined true cash value of LESS than $80,000 is 100% exempt from taxation. To claim an exemption, the owner of “eligible personal property” must file the attached 2020 Small Business Tax Exemption Affidavit with the Shelby Township Assessing Department not later than February 20, 2020. However, if you filed the Small Business Tax Exemption Affidavit for 2019 and still qualify for this exemption, you do not need to submit this form again for 2020.
Beginning in 2016, both “Qualified New and Previously Existing Personal Property” became 100% exempt from taxation. These exemptions can be claimed by filing an Eligible Manufacturing Personal Property Tax Exemption Claim, Ad Valorem Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property not later than February 20, 2020. Only personal property that meets the statutory definition of “Eligible Manufacturing Personal Property (EMPP)” should be reported on the affidavit. EMPP is defined as "all personal property located on occupied real property if that personal property is predominantly used in industrial processing or direct integrated support." If you have any questions about these personal property exemption programs, please contact the Personal Property Appraiser, Marcia Weredick at email@example.com or at (586) 803-2002.
|Personal Property Statement (2020)|
|Small Business Tax Exemption Affidavit (2020)|
|Eligible Manufacturing Personal Property Affidavit & Statement (2020)|
Poverty Exemption Programs
In compliance with the General Property Tax Act, the Township has adopted guidelines to approve exemptions of property taxes to qualifying homeowners due to their financial situation. To be considered, you must have a Principal Residence Exemption (PRE) for the year in which the poverty exemption is requested and must completely fill out a Poverty Exemption Application on an annual basis and provide the Board of Review (BOR) with copies of income, tax and mortgage information for all persons residing in the household.
Poverty Exemption Applications will be considered at the March, July and December Boards of Review. In order to qualify for consideration for a 2020 poverty exemption, all applicants must meet the specific household income guidelines listed in the attached Poverty Exemption Guidelines. The Assessing Department requires that all poverty exemption applicants personally attend a BOR hearing. The deadline for filing the attached Poverty Exemption Application for consideration at the March, July and December Boards of Review are March 2, 2020, July 14, 2020 and December 8, 2020. All complete Poverty Exemption Applications received before these deadlines will receive consideration by the BOR. All applicants will be notified in writing of the decision of the BOR along with their appeal rights. All poverty exemption applications will be evaluated on an individual case by case basis, and by law, are effective for one year only.
|Poverty Exemption Guidelines (2020)|
|Poverty Exemption Application (2020)|
The Conditional Rescission of Principal Residence Exemption (PRE) form enables a person who has established a new principal residence in Michigan to simultaneously retain a PRE on property previously exempt as the owner’s principal residence for up to three (3) years if that property is not occupied, is for sale, is not leased, and is not used for any type of business purpose. If you have additional questions about the PRE program, please call the Assessing Department at (586) 731-5910 or refer to the attached Michigan PRE Program Guidelines.
|Request to Rescind PRE|
|Conditional Rescission of PRE|
|Guidelines for PRE|
Property Transfer Information
Whenever real property and certain types of personal property are transferred, the new property owner is required by law to file a Property Transfer Affidavit (PTA) with the Assessing Department within 45 days of the property transfer. If the Property Transfer Affidavit is not filed on time, a statutory penalty and interest will apply. See the attached PTA form L-4260 and instructions for additional information.
Prior to the change in Michigan laws in 1994 known as "Proposal A", property taxes were calculated by multiplying the State Equalized Value (SEV) of a property by the millage rates in that year. Beginning in 1994, the SEV and a figure called "Taxable Value" were the same number. In 1995 and thereafter, the Taxable Value has been subject to an "assessment cap". This cap is calculated by taking the previous year’s Taxable Value, minus any losses sustained by the property, multiplied by the Consumer Price Index (CPI) or 5%, whichever is less, plus any new additions on the property. This calculation is called the "Capped Value". This Capped Value is then compared to the SEV, and if a transfer has NOT occurred in the previous year, whichever value is less (the SEV or Capped Value) will become the new Taxable Value. If a transfer DID occur on the property, the Capped Value will not apply because the SEV will become the property's new Taxable Value. Click on the link below to see STC Bulletin 15 of 2018 for more information on how the 2017 Inflation Rate Multiplier was calculated.
|Property Transfer Affidavit|
|STC Bulletin 15 of 2018|
Subdivision Plat Search
Subdivision plats are now available on line through the Michigan government website. Just enter the subdivision name and Macomb for the County and click on submit. For advanced search, Shelby Township is in Macomb County, Town 3N and Range 12E.
|State of Michigan subdivision plat search|
Understanding Your Assessment Notice
What are your property taxes based on? Why isn't my assessment half of my purchase price? I recently moved into my house, and my neighbor and I have similar homes. Why are my property taxes higher? What is an uncapping of taxable value? For answers to these any many other questions regarding the assessment of your property click the link below