Assessor's Office

The City Assessor’s office maintains a database of Wyoming’s approximately 25,000 real and personal property parcels.  This includes owner names, mailing addresses, structure photos and drawings, parcel sketches, lists of building permits, and histories of ownership transfers.  Property record cards are created, maintained, and available for all real property.  These are available for review during our normal business hours or on our website.  Michigan law requires us to annually assess real properties on a uniform basis at 50% of the “usual selling price.”  Properties are appraised using a computer assisted mass appraisal system supplemented with current market data.

True cash values are multiplied by 50% to calculate assessed values.

What's New

Governor Whitmer Extends Opportunity to Appeal 2020 Property Tax Assessment

Governor Whitmer recently issued Executive Order 2020-87 which provides taxpayers with an additional opportunity to appeal the following:

  • 2020 Assessed Value
  • 2020 Taxable Value
  • 2020 Property Classification
  • 2020 Real Property Exemption Status
  • 2020 Personal Property Exemption Status (click here to see more)

This opportunity is not open to those taxpayers who filed an appeal during the 2020 March Board of Review.  This opportunity is also not open to those taxpayers who have properly invoked the jurisdiction of the Michigan Tax Tribunal for the 2020 tax year.

The Board of Review will meet at City Hall on July 21, 2020 to hear appeals.  City Hall is located at 1155 28th Street SW, Wyoming, Michigan.  Taxpayers may appeal in person or in writing. 

To schedule an appointment to appear in person, please call (616) 530-7231 no later than July 16, 2020.  Written appeals must be received in the City Assessor’s Office no later than July 16.  Written appeals must be mailed to the following address: 

City of Wyoming Assessor’s Office
Attn: July Board of Review
 1155 28th St SW, PO Box 905
Wyoming, MI 49509. 

Appeals by fax or email will not be accepted.  For additional instructions on submitting an appeal, click here.

Property Transfer Affidavit

In the State of Michigan, a property’s taxable value is “capped” meaning it cannot increase annually faster than the rate of inflation, except for adding new construction or recognizing a change of ownership.  The year following a sale, a property’s taxable value will be “uncapped” and it will become the same as the assessed value. This is a direct result of Proposal A, and it restricts increases in taxes to the CPI or 5%, whichever is less, until a sale occurs.  Additionally, new construction, property damage or loss, and/or millage changes will also modify taxes.  Since 1994, all transfers of ownership must be filed on a property transfer affidavit form with our office.  Usually, title companies supply the form at property closings.  Failure to file this form could result in having additional taxes owed back to the time of the transfer, plus penalties and interest.  The law requires the Property Transfer Affidavit to be filed within 45 days of the transfer. 

Assessment Appeals Procedure

Assessor’s Review

Annual assessment notices are mailed to all property owners during the last week of January.  The notices state the dates and times of the Assessor’s Review and the March Board of Review.  An appeal at the Assessor’s Review is not mandatory before an appearance at the March Board, but many times issues can be resolved during this time without having to make a formal appearance at the Board of Review.  You may deliver your appeal form at our office or submit it by mail.  Appeals must be received no later than 5:00pm on Thursday, February 13th, 2020. 

March Board of Review

The Board of Review is a panel of three Wyoming property owners, two of whom must be a realtor and an accountant. They meet to hear taxpayer appeals the second full week of March by appointment only. Appeals may also be submitted by mail.  Taxpayers should be prepared to give an estimate of the value of their property and reasons they feel their assessed value should be adjusted. Residential property owners must appeal to the Board of Review to preserve appeal rights to the Michigan Tax Tribunal.  An owner may appoint a representative to present information to the Board of Review if a letter of authorization is provided, signed in the current year, and attached to the appeal form. 

After reviewing all information, the Board of Review makes a final decision regarding the new assessment, and the results are mailed to the owners by April 15.

Michigan Tax Tribunal

The Michigan Tax Tribunal is a quasi-judicial agency with jurisdiction over assessment disputes relative to both property and non-property tax matters.  To assist in resolving disputes, the Tax Tribunal conducts hearings and renders decisions based on evidence provided by all involved parties.  Property tax appeals to the MTT need to be received by the State by May 31 for commercial and industrial properties and July 31 for residential properties.  For further information, contact the Michigan Tax Tribunal at or (517) 373-4400.

July and December Board of Review Meetings

The July and December Boards of Review are held to correct clerical errors and mutual mistakes of fact, and to consider new principal residence exemptions, qualified agricultural exemptions, taxable uncappings, disabled veterans exemptions, and poverty exemptions.  Clerical errors are specific to transpositions of numbers, calculation mistakes, or similar errors and are strictly construed.  Mutual mistakes of fact may be “an erroneous belief, which is shared and relied on by both parties, about a material fact that affects the substance of the transaction.”

Land Division Requests

The Assessor’s office processes land division and combination applications.   Before applying for a land division, our office, together with the Planning and Inspection departments, will informally review a proposed plan for compliance with State and local laws.  If approved, the owner must complete a Land Division Form and submit it with the $100 application fee to the Assessor's office.  In addition, the owner must submit a Kent County Tax Payment Certification Form and a City of Wyoming Tax Payment Certification Form. All splits must be accepted in our office by the first Monday in October to guarantee completion for the following year.

Industrial Facilities Exemption

Tax exemptions from property taxes are granted for terms of 1-12 years to manufacturers as an incentive to build new facilities and renovate or expand aging facilities.  Applications are approved by the City of Wyoming first and then reviewed and granted final approval by Michigan State Tax Commission.  The process begins by contacting the City of Wyoming Manager’s office. 

Assessment Calendar


Last Friday in January, notice of new Assessed and Taxable Values mailed to owners


February 1 -Deadline for submitting L-4143 for “Qualified businesses”

First Monday in February through second Thursday - Assessors’ review of taxpayer complaints regarding new assessed and taxable values

February 20 - Deadline for submitting Personal Property Statements (Form 632), Small Business Property Tax Exemption Claims (Form 5076), and Statements for Eligible Manufacturing Personal Property and Essential Service Assessment (Form 5278)


First Monday in March - Assessment roll completed and certified by the Assessor

Tuesday following the first Monday in March - Executive session of the March Board of Review

Second Monday in March - Board of Review begins taxpayer appeals


Wednesday following first Monday in April - Board of Review certified assessment roll delivered to Kent County


May 31 - Last day to file Michigan Tax Tribunal appeals for non-residential property


June 1 - Deadline for filing a Principal Residence Exemption Affidavit effective for the summer tax bill


Tuesday following the third Monday in July - July meeting of the Board of Review

July 31 - Last day to file Michigan Tax Tribunal appeals for residential property


November 1 - Deadline for filing a Principal Residence Exemption Affidavit effective for the winter tax bill


Tuesday following the second Monday in December - December meeting of the Board of Review 

December 31 - Tax day for following year’s assessments

Contact Information

Scott Engerson
City Assessor

Assessor's Office
1155 - 28th Street SW
PO Box 905
Wyoming, MI 49509

Phone: 616-530-7231
Fax: 616-261-7108

Contact: Eamon Carmody
Email: Assessors Office

Monday - Thursday 7:00 AM - 5:00 PM