Assessing

Kenneth A. West, Crystal Falls Township Assessor Email: assessor@crystalfallstownship.org Phone: 906-875-3062 Ext 7 Mobile Phone: 906-284-7002 Office Hours: Tuesdays 9:00 AM-12 noon and 1:00-3:00 PM Inquiries, emails, and messages will be responded to in less than 7 days and are often responded to in less than 3 days.

Assessor’s Duties

The assessor compiles the annual assessment role on which taxes will be levied, maintains property tax descriptions and maps, processes personal property statements, and conducts field audits of both existing properties and new construction located within Crystal Falls Township. The assessor provides the township treasurer with taxable value on all township properties, used to produce annual tax bills. • Establish legal assessment roll and annually site visit 20% residential properties. • Review and evaluate commercial and industrial property. • Site visit and review new construction. • Continue public education in areas such as non-consideration forms, Principal Residence Exemption (PRE) affidavits, property transfers, and personal property tax law. • Enhance and increase understanding of and compliance with the property tax system as established by Township ordinances and State law.

Transfer of Ownership

Property owners are required to file a Property Transfer Affidavit with the Crystal Falls Township Assessor when a property transfers ownership. Closing agents (attorneys, real estate offices, title companies, etc.) should provide these forms to you at closing. The forms must be filed within 45 days of closing to avoid penalty. Forms and guidelines are also available at the Michigan Department of Treasury website. • Form 2766 - Property Transfer Affidavit

Land Division

A Land Division Application must be submitted to the Crystal Falls Township Assessor when a landowner intends to subdivide or sell only a portion of a property, or in any case where a property’s legal description does not match Township tax records. Approval for the land division must be obtained before the property is sold. For more information including fees and application forms, please contact the assessor. • Land Division Application - Fee is $40 for first division, and $20 for each additional.

Commonly Used Forms

• Address Change Form • Form 2368 - Homeowner’s Principle Resident Exemption Affidavit • Form 2602 - Request to Rescind Homeowner’s Principal Residence Exemption • Form 2599 - Claim for Farmland Exemption from Some School Operating Taxes • Form 2743 – Request to Rescind Qualified Agricultural Property Exemption • Form 4660 Principal Residence Exemption (PRE) Active-Duty Military Affidavit • Form 5107 State Tax Commission Affidavit for Disabled Veterans Exemption (michigan.gov) • See the requirements for Disabled Veterans Exemption • Conditional Rescission of Principal Residence Exemption (PRE) • Poverty Exemption - The State of Michigan allows an exemption from taxes for those individuals who are unable to contribute due to poverty. o CFT Poverty Exemption Instructions o MCL 211.7u Poverty Exemption Taxpayer Fact Sheet o Application for MCL 211.7u Poverty Exemption o Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty o Poverty Exemption Affidavit • Personal Property Tax Forms

Board of Review

The Board of Review (BOR) is a panel of property owners in your jurisdiction. Their duty as members of the BOR is to hear property assessment appeals, property classification appeals, applications for hardship exemptions, and to correct any clerical errors or mutual mistakes of fact that occur after assessments are finalized each year. The Board of Review hears general taxpayer appeals at its March meeting. Meeting dates and times will be listed on your assessment change notice. Residents may appear in person or may protest to the Board in writing. You must be able to support your assertions with data showing why you believe your assessment to be incorrect. Decisions are rendered prior to the conclusion of the Board of Review Sessions. MARCH BOR If a property owner disagrees with an assessment, he or she may file an appeal to the March Board of Review. Valuation appeals are heard in March only. Assessment notices are sent out to property owners in late February. The dates and times for the March Board of Review are noted in the assessment notice that is mailed to each taxpayer every year ("THIS IS NOT A TAX BILL"). They occur during the 2nd week of March and the dates change slightly from year to year based on the calendar. Dates and times are also published in the local newspaper and on the Crystal Falls Township Website’s Calendar. JULY & DECEMBER BOR (12/2023) The authority for July and December Board of Review action is stated in MCL 211.53b. The July and December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July and December Board of Review can also take action under MCL 211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year, which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj[1] that was not on the assessment roll for the current year and one prior year. • The July Board meets on the Tuesday following the third Monday in July. • The December Board meets the Tuesday following the second Monday in December. Board of Review Members The Crystal Falls Township Board of Review is composed of three members and one alternate who serve two-year terms. MEMBERS: • Mark Bromley • Mary Dalpra • Mary Dumitru

Assessment Appeals

If you believe the market would not support the Assessor’s estimate for your property, or that your assessment is not equitable with others, please bring this to the Assessor’s attention. Our Assessor will be glad to answer your questions and explain how to appeal the assessment to the Board of Review. For detailed information about the Michigan Tax Tribunal and the appeals process, please visit their website. http://www.michigan.gov/tax_trib Taxpayers who disagree with the Board of Review’s determination regarding property classification may appeal to the State Tax Commission by June 30 of the year under appeal. More information is available on their website. http://www.michigan.gov/treasury March Board of Review Appeal Form (L-4035)

Land Values and ECFs

This section is under construction.

Frequently Asked Questions for the

Assessor

What are the requirements for Disabled Veterans Exemption Eligibility? What are property taxes based on? How are property taxes calculated? What is a Principal Residence Exemption (PRE)? What if I no longer live at that residence but still own the property, Do I get the PRE? What is notice of assessment? How do I understand my assessment notice letter? What if I don’t agree with my assessment? What happens when you purchase a home? I just bought my house last year and the taxable value doubled, Why? What is an Annual Inspection of property?

Township