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Assessment Cap
In March of 1994, Proposal A was approved by the voters. As a result, taxable value can only be increased by the Consumer Price Index (CPI) or 5% whichever is less, except for new construction or demolition. Effective in 1995, a property's taxable value is capped at this rate until the property is transferred. A Property Transfer Affidavit must be filed with the Assessor by the new owner within 45 days of the transfer.
This change in Michigan Tax Law created Homestead (the home you own and occupy) and Non-Homestead (all other property) categories. Homeowners can receive an 18-mil tax reduction by filing a Homeowners Principle Residence Exemption Affidavit (formerly known as Homestead Exemption Affidavit) with the Assessor. The Homestead Exemption can be removed by filing a Request to Rescind Homeowner's Principal Residence Exemption with the Assessor.
Board of Review
The Board of Review is a three-person body made up of resident taxpayers appointed by the Mayor and confirmed by City Council. Board members are required to be property owners in Westland. They can increase or decrease an improper assessment. The Board or Review meets three times a year. They meet in March for all appeals, and again in July and December for hardship and clerical error appeals. All decisions made by the Board of Review are binding for the current assessment year only. All Board of Review decisions can be appealed to the Michigan Tax Tribunal.
Assessment Appeal Process
Notices of annual changes in property tax assessments are mailed to owners each year in February. Residents who wish to appeal the assessed or taxable value of their property may do so to the local Board of Review. The Board of Review meets annually during March. Dates and times are listed on the assessment notices as well as published in the local paper.
Residents and non-residents may appeal in person by scheduling an appointment with the Assessor's Office or by letter. Letters and all supporting documentation for their appeal must be received before the last day of the scheduled Board of Review meetings. Residents who appeal their values will need to provide market evidence if they believe that the assessment on the home is excessive or incorrect. The Board of Review needs good reasons to alter an assessment. It is important to be able to answer the questions "What do you think your property is worth?" and "What are you basing that opinion on?" and provide documentation to prove their case.
All assessments are to be based on the sales of similar properties. You may hire a professional appraiser, or you can look at sales in your neighborhood and compare them to your home. The Assessor's Office has sales information available in their office to assist you with your appeal. Per State law, the sale price of a property cannot be the sole determining factor of the assessment of that property. Neither the Assessor nor the Board of Review can raise or lower a property's assessment based solely on its sales price.
Residents may also appeal to the Board of Review if they are facing a financial hardship. To appeal due to a hardship, you must complete an application (see below guidelines) and provide documentation of income along with other documents (i.e., Federal & State returns, Homestead Credit, mortgage and banking information, etc.) to the Assessor's Office. Please see the guidelines below.
Guidelines for Hardship/Limited Income Appeals
Michigan law permits waiving part of the property assessment for hardship cases. Documentation of income is required. A low/limited income application must be filed and approved by the Board of Review.
- To be eligible for a reduction, the applicant must own and occupy the property.
- All applicants must complete an application for a one year low/limited income reduction. Please click here for the application. Each question must be answered. Use N/A if the question does not apply to you. Applications are also available from the Assessor’s Office. Denial will result if application is not completed in full and does not have the necessary documentation attached.
- According to P.A. 390 of 1994, all persons residing in the household must submit copies of these documents:
- Federal Income Tax Returns
- Homestead Property Tax Credit Claim Form MI-1040CR
- If you are not required to file Federal or State returns, a waiver form is available by clicking here or is available at our office. Failure to file the required forms will result in denial of your appeal.
- Applications must be filed with the Assessor’s Office for consideration by the Board before the last session of the Board of Review.
- Yearly mortgage cost cannot exceed yearly household income (Mortgage Statement required).
- Applicant must own their principal resident property for a minimum of 3 years prior to the date of application.
- The appeal will be denied if the total interest income of all accounts (checking, savings, CDs, IRAs, 401K, money market, annuities, etc.) exceeds $1,500.00 in the prior calendar year.
- If applicant is claiming a disability, medical documentation stating the disability and the degree of disability must be provided or the appeal will be denied.
- Applicant shall not have ownership interest in any real estate other then the principal resident property.
- The maximum amount in banking/investment accounts is $10,000 per each person with a maximum of $20,000 for the total household.
- Applicants 65 years or older are required to pay at least 3.5% of their income in property taxes. Their assessment could be reduced so that the tax bill is at least 3.5% of their income and their maximum Michigan Homestead refund of $1,200 is not reduced.
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- Reductions for applicants under 65 years of age are based upon the total household income, number of persons in the household, and mortgage obligations.
- Total household income must be less than or equal to the below-listed guidelines in order to be considered for a low/limited income reduction.
No. in FamilyIncome
1 member................................................................$15,700
2 members.................................................................19,200
3 members.................................................................22,700
4 members.................................................................26,200
5 members.................................................................29,700
6 members.................................................................33,200
Add $3,500 for each additional family member.
- A yearly reduction can only be granted for a maximum of three (3) consecutive years unless the income level fits into schedule “B” and/or there was a verified unforeseen substantial reduction in income that was outside of the applicant’s control.
SCHEDULE B
1 member............................................................….$ 9,310
2 members................................................................ 12,490
3 members................................................................ 15,670
Add $3,180 for each additional family member.
- It should be recognized that the one year low/limited income reduction is a form of temporary assistance only for those who are undergoing a difficult financial time.
- Petitioners must meet the guidelines adopted by the governing body.
- By resolution of the Westland City Council, appeals can be made by mail. Appeals and all necessary and requested documentation must be received in the Assessor’s Office prior to the last day that the Board of Review is in session.
- If you are not satisfied with the Board of Review’s decision you receive, you may further your appeal to the Michigan Tax Tribunal (MTT) by writing to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. The final date for filing such an appeal is July 31st of the current year.
Commercial & Industrial Appeals
Act 174 of the Public Acts of 2006 has amended the Tax Tribunal Act by adding a new section 35a, being MCL 205.735a, that provides new filing deadlines. Beginning with the 2007 tax year, Section 35a:
- Makes the requirement to protest to a March Board of Review optional for certain classifications of property.
- Sets new deadlines for the filing of appeals depending on the classification of the property at issue.
Appeals relating to the valuation of property classified as residential and agricultural real property or agricultural personal property require a protest to the March Board of Review.
Property Tax Estimator
You can now access estimates on property taxes by local unit and school district using millage rates. This is ONLY AN ESTIMATE. To begin, simply click on the PROPERTY TAX ESTIMATOR link below and follow these steps:
- For new homeowner purchases, enter the current year assessed value. For existing homeowners, enter your taxable value.
- Select your county from the drop down list provided.
- Select your city, village or township along with your school district. The City of Westland has many different school districts. If you're not sure what Westland school district you're in, contact Westland Assessing at (734) 467-3160.
Click here for the PROPERTY TAX ESTIMATOR
Board of Review Residential, Commercial & Industrial Appeals
Click Here for Board of Review Residential, Commercial & Industrial Appeal Form.
Click Here for Personal Property Statements for Business Owners
Click Here for Board of Review Letter of Authority.
Click Here for limited Income/Hardship Reduction Form
Click Here for Tax Waiver Form
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