The Assessing Department is responsible for identifying and valuing all taxable real and personal property within the township. Almira Township has approximately 2,982 parcels.

The Assessor determines values through an analysis of recently sold properties. By law, assessments must be set at 50% of the True Cash Value. There are three key value components to each property. These must be calculated every year.

State Equalized Value (SEV): Half of Market Value
Capped Value: (Last Year’s Taxable Value – Losses) x Consumer Price Index + Additions
Taxable Value (TV): The lesser of: SEV or Capped Value

In addition, the Assessing Department is responsible for

Maintaining property record cards for each parcel within the unit. These records include legal descriptions, land values, land improvements, building information, building values, exemption status, zoning information, etc.
Creating and maintaining an Assessment Roll annually.
Maintenance of all sales transactions on both vacant and improved properties; identifying and recording all new ownerships, processing related Property Transfer Affidavits, Homeowner’s Principal Residence Exemptions and Requests to Rescind.
Establishing land values and economic condition factors throughout the township annually.
Field inspections of all new construction projects and updating the property record cards accordingly.
Land Division requests and processing.
Periodic inspections of all real property parcels.
Defending appeals to the Michigan Tax Tribunal.

ASSESSMENT CHANGE NOTICES are mailed annually (mid-February). This is the taxpayer’s opportunity to review important information pertaining to his or her property. Please be sure to examine valuations, classifications, legal descriptions and exemption status.

Property Forms:

Property Transfer Affidavit 2766 (Rev. 1-09)

Homeowner’s Principle Residence Exemption Affidavit

Request to Rescind Homeowner’s Principle Residence Exemption

Helpful Property Tax Links:

Michigan Department of Treasury - All Property Owner Forms

Michigan Department of Treasury - Property Tax Estimator