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.
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 will become the same as the assessed value. This is a direct result of Proposal A and 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 owing back to the time of the transfer, plus penalty and interest. The law requires the Property Transfer Affidavit be filed within 45 days of the transfer.
Assessment Appeals Procedure
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 drop your appeal form at our office, mail it, or send it electronically. The appeal forms are available below. The Assessor’s Review begins upon receipt of your notice and ends the second Thursday of February.
Assessor’s Review Appeal Forms
Residential Rental 1 – 3 units
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 and email. 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 firstname.lastname@example.org 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 veteran’s 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 with a $100 application to the Assessor's office. All splits must be accepted in our office by October 1 to be completed 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 are reviewed and granted final approval by Michigan State Tax Commission. The process begins by contacting the City of Wyoming Manager’s office.
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 10 - Deadline for submitting Affidavit to Claim Small Business Tax Exemptions – Form 5076
February 20 - Deadline for submitting Personal Property Statements and Affidavits and Statement 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 Principal Residence Exemption form effective for the summer tax bill
Tuesday following the third Monday in July - July Board of Review meets to correct clerical errors and mutual mistakes
July 31 - Last day to file Michigan Tax Tribunal appeals for residential property
November 1 - Deadline for filing Principal Residence Exemption form effective for the winter tax bill
Tuesday following the second Monday in December - December Board of Review meets to correct clerical errors and mutual mistakes
December 31 - Tax day for following year’s assessments