• Annually establish True Cash Values (TCV) for all real and personal property located in the township for property taxation purposes.
• Annually assess all land and commercial, industrial and residential buildings located in the township.
• Annually assess all taxable commercial, industrial and utility personal property assets located in the township.
• Annually establish Assessed and Taxable Values for all real and personal property parcels that are not-exempt by law.
• Maintain up to date property legal descriptions and property location maps for all parcels of land in the township.
• Administer all change of legal description (split) applications and recorded master deeds and create new parcels in the following year’s assessment roll. 
• Maintain current property owner and taxpayer information from transfer documents, Property Transfer Affidavits (PTA’s), Principal Residence Exemption (PRE) forms and similar information filed by property owners with the Assessing Department.
• Maintain current sales records for all parcels located in the Township through documents recorded at the Macomb County Register of Deeds or from filed PTA’s.
• Ensure that all qualified property transfers result in appropriate Taxable Values as provided by law.
• Administer and oversee all real and personal property tax exemption programs.
• Serve is the liaison to the March, July and December Boards of Review, including documenting all assessed and taxable value changes made during these meetings.
• Serve as the local resource for real and personal property valuation issues, assessment administration procedural issues and property tax related inquiries.

Assessing Accessibility Report

Three registered voters of the township and two alternates make up the Board of Review (BOR). They 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 appropriate. 

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 it to the Macomb County Equalization Department. No value changes can be made to the assessment roll after the March BOR members have endorsed it. 

The BOR will meet again on the Tuesday following the third Monday in July and on the Tuesday following the second Monday in December to correct "qualified errors" and rule on several exemption appeals.

• March Board of Review Notice (2025)

As a result of "Proposal A," changes in the laws now require multiplying a property’s Taxable Value (TV) by the current millage rate to determine taxes, 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.

Click on the link below for the most current millage rates in Shelby Township.

• Millage Rate Summary (2025)

• Millage Rate Summary (2024)

To change a name or mailing address, submit a "Request for Change of Name or Mailing Address" form. 

For name changes, submit legal documentation 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

Real property used and owned as a principal residence by an honorably discharged disabled veteran from the United States armed forces is exempt from taxation. The un-remarried surviving spouse of a disabled veteran is also eligible for this tax exemption program. Beginning January 1, 2025, under MCL 211.7c, once the exemption is granted, the exemption remains in effect without annual reapplication until rescinded by the property owner or revoked by the assessor. To receive an exemption, the veteran or his/her surviving spouse must file the attached "Disabled Veterans Exemption Affidavit"  for 2025 with the Assessing Department and must also satisfy all of the specific eligibility requirements listed within the attached affidavit.

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 the Shelby Township Assessing Office at 586-731-5910.

• STC Affidavit for Disabled Veterans Exemption
• STC Bulletin 19 of 2023
• STC FAQ (Disabled Veterans Exemption)
• Request to Rescind Disabled Veterans Exemption

The Assessing Department is responsible for determining the value of all buildings in the Township when preparing an assessment roll each year.  

The classifications of real property which are analyzed separately for this purpose are commercial, industrial and residential properties. The Assessing Department examines all improved property sales that occurred during a two-year period to determine the amount that building values should be changed each year. Commercial properties are analyzed according to one of 25 ECF Neighborhoods which are based on the property’s business type. Industrial properties are analyzed according to one of six ECF Neighborhoods which are based on the building size. Residential properties are analyzed according to their ECF Neighborhood, house type and house age (or depreciation percentage).

Questions concerning the development and annual changes made to building values can be made by contacting Matthew Schmidt, Township Assessor directly at mschmidt@shelbytwp.org or at (586) 803-2000.

Apartment Valuation Guidelines
Commercial & Industrial ECF Change Report
Commercial & Industrial Valuation Guidelines
Commercial ECF Calculation Report
Industrial ECF Calculation Report
Residential ECF Calculation Report
Residential ECF Guidelines

Michigan enacted the "Public Act 198 of 1974" 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 goal of this program is to promote investment in the community that will create jobs and prevent a loss of employment. 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 be eligible as "Qualified New Personal Property" and will be available 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 attached Shelby Township IFEC Guidelines outline the specific requirements of all IFEC applicants. If you have questions about this industrial property tax exemption program, contact Matthew Schmidt, Township Assessor directly at mschmidt@shelbytwp.org or at (586) 803-2000.

• IFEC Application
• IFEC Guidelines (Shelby Twp)
• Tax Abatement Application Fees

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 and the revised Shelby Township Guidelines for Land Divisions and Combinations. All applications must include a non-refundable $500 application fee representing the minimum external administrative costs incurred by the Township. The Shelby Township Assessing, Planning, Building, Treasurer and Engineering Departments will review all complete applications and designate as complete or incomplete within 45 days. 

The attached Land Division and Combination Guidelines outline the specific requirements of all applicants. 

If you have questions about the split process or the attached application, contact Matthew Schmidt, Township Assessor directly at mschmidt@shelbytwp.org or at (586) 803-2000.

• Land Division and Combination Guidelines
• Land Division and Combination Application

The Assessing Department is responsible for determining the value of all parcels of land in the township when preparing an assessment roll each year. 

The classifications of real property, which are analyzed separately for this purpose, are commercial, industrial and residential properties. All land values in Shelby Township have been developed where the unit value of land decreases as the parcel size increases. The Assessing Department examines vacant land sales that occurred during a two-year period to determine the amount that land values are changed based on their land table and size in each property class. Commercial and industrial land values are separated into six categories based on their location. Residential attached condominium site values are developed with a goal of establishing values at an average of 20.0% of each property’s average value. Residential vacant land is separated into acreage site, acreage developmental and subdivision land value types. 

These three land value types are valued on the four existing locational categories identified as standard, premium, lake and economic obsolescence. Residential acreage land is analyzed according to the quadrant it is located in and residential subdivision land is analyzed according to its color quality designation. 

Questions concerning the development and annual changes made to land values can be made by contacting Matthew Schmidt, Township Assessor directly at mschmidt@shelbytwp.org or at (586) 803-2000.

Commercial Land Value Change Calculation
Industrial Land Value Change Calculation
Residential Attached Condominium Site Value Change Calculation
Residential Land Value Change Calculation (Acreage)
Residential Land Value Change Calculation (Subdivision)

Michigan law provides that the assessor must send this form to any person or entity that may possess assessable personal property.  Michigan law also provides that if a person or entity has assessable personal property in their possession on December 31, 2025, they must submit either this form, or one of the two forms (5076 or 5278) referenced below by their statutory due date even if they have no assessable property to report, unless they have an approved Form 5076 for a value less than $80,000 on file with the Assessing Department for the 2025 assessment year.  One of these forms will be used by the assessing department for the purpose of making an annual personal property assessment.  Please return this form to the Shelby Township Assessing Department by February 1, 2026.  If your business does not file a completed personal property statement by the statutory due date, your business’s 2026 assessed value will be estimated by the Assessing Department staff members. 

I have also enclosed a Small Business Property Tax Exemption Claim Under MCL 211.9o for 2026.  This form (5076) provides that “eligible personal property” for which an exemption has been properly claimed is 100% exempt from the collection of taxes under this act.  “Eligible personal property” is defined within the act as commercial or industrial personal property that is owned by, leased by, or in the possession of, the owner or related entity claiming the exemption on December 31, 2025, with a combined true cash value that is less than $180,000 in the local unit.  In order to claim an exemption for the first time in 2026 this affidavit must be filed with the Shelby Township Assessing Department no later than February 20, 2026. Once the exemption is granted for personal property that is valued at less than $80,000, you will continue to receive the exemption until you no longer qualify, at which time you must file a rescission form (5618) and a personal property statement no later than February 20^th of the year that the property is no longer eligible.  Starting in 2023, if an exemption is claimed for personal property valued at $80,000 or more but less than $180,000 the exemption form must be filed by the same statutory due date, but a completed 2026 Personal Property Statement must also be included to receive the exemption.

Beginning in 2016 “Qualified New and Previously Existing Personal Property” became 100% exempt from local taxation. These exemptions can be claimed by filing an Eligible Manufacturing Personal Property Tax Exemption Claim, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document) not later than February 20, 2026.  Only personal property that meets the definition of “Eligible Manufacturing Personal Property (EMPP)” should be reported on this form (5278).  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.” Beginning in 2024, parcels that received the EMPP exemption in the immediately preceding year carry forward the exemption in each subsequent year until the property becomes ineligible for the exemption.

If you have questions about these programs, please contact the Personal Property Appraiser, Marcia Weredick at mweredick@shelbytwp.org or at (586) 803-2002.

• Personal Property Statement (2026)
• Small Business Property Tax Exemption Claim (2026)
• Eligible Manufacturing Personal Property Tax Exemption Claim (2026)

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,
• fill out a "Poverty Exemption Application" completely on an annual basis,
• 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 July and December Boards of Review. To qualify for consideration for a 2026 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 July and December Boards of Review are July 14, 2026, and Dec. 8, 2026. 

All complete "Poverty Exemption Applications" received before these deadlines will receive consideration by the BOR. All applicants receive notification in writing of the decision of the BOR along with their appeal rights. All poverty exemption applications are on an individual case by case basis, and by law, are effective for one year only.

• Poverty Exemption Guidelines (2026)
• Poverty Exemption Application (2026)
• Poverty Exemption Affidavit
• Request for Transcript of Tax Return

If you own and occupy your principal residence, it may be exempt from a portion of your local school operating taxes.

To claim an exemption, the homeowner must occupy the home as their principal residence and complete the attached "Principal Residence Exemption (PRE) Affidavit" and file it with the Assessing Department by June 1 or Nov. 1.

PRE Affidavits filed by June 1 allow an owner to receive an exemption on their summer and winter taxes as well as subsequent tax levies. PRE affidavits filed by Nov. 1 allow an owner to receive an exemption on their winter tax and subsequent tax levies.

If you are selling your home or converting your home to another use, you must file a "Request to Rescind Principal Residence Exemption (PRE) Form" with the Assessing Department.

If you are unsure whether you are receiving this exemption, you can verify your exemption percentage on your annual assessment change notice or on your last tax bill. Most people who qualify for this exemption have already filed an affidavit and are currently receiving this exemption.

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.

• Principal Residence Exemption (PRE) Affidavit
• Request to Rescind PRE
• Conditional Rescission of PRE
• Guidelines for PRE

The new property owner is required by law to file a "Property Transfer Affidavit" (PTA) with the Assessing Department whenever transferred real property and certain types of personal property, 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.

Before 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 year's millage rates. 

Beginning in 1994, the SEV and a figure called "Taxable Value" were the same numbers. In 1995 and thereafter, the Taxable Value has been subject to an "assessment cap". 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 determines this cap. 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 would not apply because the SEV will become the property's new Taxable Value. Click on the link to see STC Bulletin 14 of 2024 for more information on how the 2025 Inflation Rate Multiplier was calculated. 

• Property Transfer Affidavit
• STC Bulletin 14 of 2024

Subdivision plats are available online through Michigan's Office of Land Surveys & Remonumentation (OLSR). 

• State of Michigan Subdivision Plat Search

For guidance regarding the assessment of your property, click the link below.

• How to Read your Assessment Notice

Frequently Asked Questions

On March 15, 1994, Michigan voters approved the constitutional amendment known as Proposal A. The premise of Proposal A was to limit the growth in property taxes by the Consumer Price Index until property ownership is transferred.

How does Proposal A work?

Before Proposal A, property taxes were based upon State Equalized Value (S.E.V.). Since the passage of Proposal A, property taxes are now based upon Taxable Value. “Taxable Value” is the lower of the State Equalized Value or Capped Value. Each year, the Assessing Department calculates the S.E.V. for each property based on the property’s taxable status as of December 31 of the prior year, also known as “Tax Day.” 

All properties have a Capped Value, calculated by multiplying the prior year’s Taxable Value with adjustments for additions and losses, by the Consumer Price Index (C.P.I.) or 5%, whichever is less, as calculated by the State of Michigan. For 2025, the C.P.I. has been calculated at 3.1%, expressed as a multiplier of 1.031. Property taxes are calculated by multiplying the Taxable Value by the Certified Voted Millage Rate. 

What are my property taxes based on? 

Your taxes are based on the Taxable Value of your home. Remember that Taxable Value is the lesser of the State Equalized Value (S.E.V.) or last year’s Taxable Value (adjusted for physical changes) multiplied by the C.P.I. (3.1% for 2025 or 1.031 when expressed as a multiplier). Since the inception of Proposal A, overall increases in S.E.V. have been greater than the increase in Taxable Value capped at the C.P.I. The longer a property has been owned and capped, the greater the gap between S.E.V. and Taxable Value.   

Why isn’t my assessment half of my purchase price? 

The law defines True Cash Value as a property’s “usual” selling price. The legislature and courts have clearly stated that the actual selling price of a property is not the controlling factor in determining the True Cash Value or State Equalized Value. For this reason, when analyzing sales for assessment changes, the Assessing Department will review sales and exclude non-representative sales from the assessment analysis. The definition of usual selling price includes the assumption that the sale does not involve any element of distress from either party. For this reason, distressed sales are not considered typical sales in property valuation for assessment purposes. 

I recently moved into my house. My neighbor and I have similar homes. So why are my property taxes higher? 

This is likely the result of the uncapping of your Taxable Value. The year after a home ownership transfer, the Taxable Value is uncapped to the S.E.V.  Your Taxable Value will now be “capped” until the property transfers ownership again. This uncapping can result in different Taxable Values and different tax amounts for identical homes. 

What is an “uncapping” of Taxable Value?

According to Proposal A, when a property (or interest in a property) is transferred, the following year’s S.E.V. and Taxable Value are the same. In other words, if you purchased a property in 2024, the Taxable Value for 2025 will be the same as the 2025 S.E.V.  The Taxable Value will be “capped” again in the second year following the transfer of ownership. 

A buyer is responsible for filing a Property Transfer Affidavit with the Assessing Department within 45 days of the date of transfer. Forms are available at the Shelby Township Assessor’s Office or online at shelbytwp.org. Remember, the property’s Taxable Value does not uncap to the selling price but to the S.E.V. in the year following the transfer of ownership. 

What sales did you use to determine assessments? 

This year Shelby Township has utilized a 24-month sales study for determining 2025 assessments. The 24-month sales study period for 2025 Assessments is from April 1, 2022 to March 31, 2024.

How do I protest my assessment?

Taxpayers may protest their assessment at the March Board of Review. Instructions, dates and times are on your “Notice of Assessment.” The Board of Review consists of township residents appointed by the Board of Trustees. The Board of Review functions in many ways like a court, but more informal. You must be prepared to justify your claim of value or proposed value and bring evidence that your appeal is valid. You have the burden of proof. Appointments are generally fifteen minutes long and allow you to present evidence to support your value. Non-residents or residents unable to attend may appeal by letter. 

Suggested items for your appointment include appropriate sales comparison data, photos, and estimates to repair home damages or other supporting evidence to justify your proposed value. Statements such as “My taxes are too high,” “My property isn’t worth what the Township has it valued at,” or “My taxes are more than my neighbors” do not justify a value change.

The March Board of Review hears appeals on:

• Assessed Value
• Classification of Property
• Exemption for Qualified Agricultural Property

The March Board of Review cannot:

• Change the calculation for Capped Value which generally becomes your Taxable Value
• Discuss or change values from prior years
• Hear appeals of Principle Residence Exemptions
• Change the millage rates
• Change a Michigan Tax Tribunal decision
• Change the zoning of your property

The Board of Review will not decide at your hearing. You will be notified by mail by the first Monday in June of the  Board of Review action. You may further appeal your Assessment to the Michigan Tax Tribunal.

For more information, contact the Shelby Township Assessing Department at 586-731-5910.

Downloadable FAQ