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Personal Property Statements
Michigan has instituted a self-reporting personal property tax system to determine annually the personal property tax of furniture, fixtures, equipment, machinery, leasehold improvements and leasehold estates that are located within the municipality.
This personal property used in a business is to reported annually by the owner on the "Personal Property Statement" available from the local assessor by February 1st of each year. Check your local municipality laws for current requirements and procedures..
Board of Appeals
March Board of Review:
Notice is hereby given that a meeting of the Board of Review will be held on and by appointment only. Applications to appeal must be filled out by specific deadlines. Please contact the City of Lincoln Park Assessor's Office for the current appeal deadlines and Board of Review dates.
March Board of Review:
This is the only Board of Review (date is subject to change. Confirm this date with the Assessor's office) which hears appeals on the assessed value of a home. You may also apply for a poverty exemption during this Board of Review.
July Board of Review:
Meets the Tuesday after the 3rd Monday each year (date is subject to change. Confirm this date with the Assessor's office). NO APPEALS FOR ASSESSED VALUES WILL BE HEARD. Poverty Exemption appeals, mutual mistakes of fact and clerical errors will be corrected during this Board of Review. Poverty Exemptions are by appointment only and after the appropriate form has been completed.
December Board of Review:
Meets the Tuesday after the 2nd Monday each year (date is subject to change. Confirm this date with the Assessor's office). NO APPEALS FOR ASSESSED VALUES WILL BE HEARD. Poverty Exemption appeals, mutual mistakes of fact and clerical errors will be corrected during this Board of Review. Poverty Exemptions are by appointment only and after the appropriate form has been completed.
Information Requests
The following information will be given over the phone during normal business hours:
- Tax identification number
- State equalized value and legal description.
Information such as year built, square footage, and lot size may be obtained from 11:00 a.m. to 1:00 p.m. by calling 313-386-1800 ext. 239. Requests for 3 or more properties are to be faxed to 313-381-3209.
The office hours are from 8:00 a.m. to 4:00 p.m. Records are available for review during these hours.
For taxpayer of record - fax your request to 313.381.3209 on letterhead.
If you are unable to fax the request the information may be obtained by visiting our office or mailing a request, on letterhead, with a self-addressed, stamped envelope to 1355 Southfield, Lincoln Park, MI 48146.
Local Property Tax Limitations in Michigan
Examine the constitutional, statutory, and judicial history of the 15, 18, and 50 mill property tax limitations; Headlee Amendment provision; contains a list of those instances in which aggregate millages levied by unchartered counties, unchartered townships, and school districts exceeded 45 mills. Review the entire PDF publication by clicking here.
Homeowner's Principal Residence Tax Exemption
The Homeowner's Principal Residence Exemption Program allows homeowners an exemption from their local School Operating Millage. In accordance with Public Act 237 of 1994, homeowners that occupy their property as their principal residence may exempt up to 18 mills.
To find out more about this program including the procedures to request this exemption, click here to visit the Michigan.gov site.
What is the Headlee Amendment?
In 1978, Michigan voters approved the "Headlee" tax limitation amendments to the Michigan Constitution of 1963 (Article IX, Sections 24 - 32).
This constitutional amendment, popularly known as the Headlee Amendment, was proposed as part of a nationwide "taxpayer revolt" in which taxpayers were attempting to limit legislative expansion of requirements placed on local government, to put a freeze on what they perceived was excessive government spending, and to lower their taxes both at the local and state level.
Headlee Rollbacks and Rollups
The third sentence of Article IX, § 31 requires that property tax millage rates be rolled back when assessed values, excluding new construction, exceed the rate of inflation. The implementing legislation provides a methodology and procedures for implementing Headlee rollbacks. Refer to the complete on Headlee Amendment on the MI Legislative Council web site.
Courtesy of Michigan.gov & Michigan Legislative Council
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