Assessing

Kochville Township Assessor
5851 Mackinaw Road
Saginaw, Michigan 48604
989-792-7596, ext. 122
Office hours:
Tuesday Only, 1:00 – 4:00pm

Email: Assessor@kochvilletwp.com

If you have questions regarding property records, recent sales history in your neighborhood, or property appraisal and taxation, the Kochville Township Assessor is a helpful resource.

The Assessor is responsible for the yearly inventory and valuation of all taxable property within the township. This includes homes, businesses, vacant land, and personal property (commercial and industrial machinery, equipment, etc.).

The Assessor operates under the requirements of Michigan’s General Property Tax Law MCL 211.1 – 211.157 and must hold a Level 3 Assessor certification. Please address all correspondence and phone calls regarding assessments to the Township Offices.

Parcel Records

Kochville Township maintains parcel records for taxable property, including information regarding parcel identification, taxpayer of record, address, building characteristics, land dimensions, school district, and assessed and taxable value. That information is now available on the Saginaw Area GIS Authority (SAGA) website at http://www.sagagis.org. The SAGA search feature allows access to property data by address, owner’s last name, or property ID number and is available free of charge. Please feel free to contact the Township Offices for any assistance you may need with the website.

The Assessment Process

A property’s assessed value must reflect 50% of the market value. As market values change so does your assessment. For example, if you add a garage to your home, the assessed value increases. Should your property be damaged for some reason, the assessed value decreases. Property owners have a responsibility for reporting any changes to their property that would affect values. Building permits are one way property owners notify the Township of those changes.

Since assessments must be set by market value, they reflect changing real estate values in the community. All properties do not change in value to the same degree. Many factors influence value. Those properties with water or scenic views, for example, may increase more rapidly than others.

The Assessor makes every effort to ensure equitable assessments by:

  • keeping abreast of the local real estate market by analyzing listings and sales
  • tracking economic conditions such as interest rates and supply and demand
  • following construction costs and rental incomes

Property assessments are calculated using one or more of three methods:

  • sales comparison – the value is determined by comparing the property to similar properties that have sold recently. Over and under pricing is taken into account.
  • cost – the Assessor estimates the cost to replace your property. Depreciation and the value of the lot are factored in.
  • income – A property’s value is measured by its income generating capability. This approach is generally not used for houses unless they are rentals.

Assessment notices are mailed in February and are based on property values as of December 31 of the previous year.

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 our attention. Our staff will be glad to answer your questions and explain how to appeal the assessment to the Board of Review.

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 will be rendered promptly.

The Board of Review also meets the Tuesday after the third Monday in July and the Tuesday after the second Monday in December to correct clerical errors on assessments and to accept applications from qualified residents for poverty and principle residence exemptions.

For detailed information on Board of Review meetings, please visit their webpage or call the Kochville Township Offices.

Further Appeals

Taxpayers who believe the Board of Review’s determination does not address their concerns regarding assessed value, taxable value, and/or agricultural exemption may appeal to the Michigan Tax Tribunal. The Tribunal is an administrative court that hears tax appeals for all Michigan taxes. YOU MUST APPEAL TO THE LOCAL BOARD OF REVIEW IN MARCH PRIOR TO PETITIONING THE MICHIGAN TAX TRIBUNAL. Tribunal appeals must be initiated by June 30 of the current year and may take between 18 months and two years.

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

Michigan Property Tax Relief Programs

You may be exempt from some school operating millages if your property is classified as vacant agricultural land or as your primary residence (owned and occupied by at least May 1). Check your tax bill or assessment change notice to see if you have the lower rate. The line that reads “exempt as Principal Residence or Qualified Agricultural Property” should say 100%. If it does not, you may implement the lower rate by filing one of the following forms with Kochville Township. Forms are also available to rescind the exemption. For guidelines, visit the Michigan Department of Treasury website.

Form 2368 – Homeowner’s Principle Resident Exemption Affidavit
http://www.michigan.gov/documents/2368f_2605_7.pdf

Form 2602 – Request to Rescind Homeowner’s Principal Residence Exemption
http://www.michigan.gov/documents/2602f_2607_7.pdf

Form 2599 – Claim for Farmland Exemption from Some School Operating Taxes
http://www.michigan.gov/documents/2599f_2606_7.pdf

Form 2743 – Request to Rescind Qualified Agricultural Property Exemption
http://www.michigan.gov/documents/2743f_2618_7.pdf

Form 4660 Principal Residence Exemption (PRE) Active Duty Military Affidavit

PRE: Active Millitary

Form 5107 Disabled Veterans Affidavit

Disabled Veterans Affidavit

Conditional Rescission of Principal Residence Exemption (PRE)

Conditional Rescission of PRE

Poverty Exemption – The State of Michigan allows an exemption from taxes for those individuals who are unable to contribute due to poverty. Please call the Township Offices for more information.

Property Transfer Affidavits

Property owners are required to file a Property Transfer Affidavit with the Kochville 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. http://www.michigan.gov/treasury

Form 2766 – Property Transfer Affidavit
http://www.michigan.gov/documents/l4260f_2688_7.pdf

Land Division

A Land Division Application must be submitted to the Township 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 Kochville Township Offices.

Land Division Application
Request to combine parcels

Definitions

Assessed Value – usually the same thing as State Equalized Value (SEV), which is 50% of the market value of a property. Assessments are determined by local property sales within a two-year period. Assessed value does not determine property taxes.

Market Value – the probable price that a property would sell for in a transaction between a willing buyer and a willing seller. Also called “true cash value”.

Personal Property – includes furniture, fixtures, signs, and equipment used in the course of business. Personal Property Statements are sent to businesses in December and are due February 1. All business with personal property on December 31 WILL BE TAXED, whether business owners file taxes or not.

Real Property – land and things permanently affixed to the land. Anything that is not real property is termed personal property.

SEV – see Assessed Value

Taxable Value – increases yearly based on the consumer price index published each October. With the passage of Michigan’s Proposal A in 1994, the taxable value of existing property can never increase more than 5%. However, the taxable value will become the same as the assessed value (SEV) the year following a sale and will again be subject to the 5% cap the second year. Your taxes and your neighbor’s taxes may vary greatly depending on the year the property was purchased. Also, any new construction on a property will be taxed at the current value.