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Liberty Township Assessor
Kimberly
Thomas,
CMAE 3, PPE
101 W Liberty Rd
Clarklake, MI 49234
Phone: (517) 529-4374
Office (most Mondays)
(517) 812-5648 Cell
Email:
LibertyAssessor@comcast.net
LINKS OF
INTEREST:
MICHIGAN DEPARTMENT OF TREASURY - State Tax Commission
MICHIGAN DEPARTMENT OF TREASURY - All Forms Listed by Category
Michigan Legislature - Home
What Do We Do?
“We deliver an assessment roll,
timely & accurately. Our assessment roll is the foundation for funding
the infrastructure that makes our county (township) function. We
don’t teach future generations; we make possible the foundation that
funds our public schools. We don’t put out fires; we make possible the
foundation that funds our fire departments. We don’t build flood
channels; we make possible the foundation that funds public services.
“That foundation, our assessment roll, makes
possible the public services citizens depend on and have come to expect
and enjoy…, the revenue the roll generates is extremely important to
local agencies, public schools, and the services taxpayers expect local
government to deliver.”
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Larry Stone, Santa Clara County, California Assessor
From IAAO Fair &
Equitable October 2009
Constitutional basis for Michigan Property Taxes
STATE
CONSTITUTION (EXCERPT)
CONSTITUTION OF MICHIGAN OF 1963
§ 3 Property taxation; uniformity; assessments; limitations; classes;
approval of legislature.
Sec. 3.
The legislature shall provide for the uniform general ad valorem
taxation of real and tangible personal property not exempt by law except
for taxes levied for school operating purposes. The legislature shall
provide for the determination of true cash value of such property; the
proportion of true cash value at which such property shall be uniformly
assessed, which shall not, after January 1, 1966, exceed 50 percent; and
for a system of equalization of assessments. For taxes levied in 1995
and each year thereafter, the legislature shall provide that the taxable
value of each parcel of property adjusted for additions and losses,
shall not increase each year by more than the increase in the
immediately preceding year in the general price level, as defined in
section 33 of this article, or 5 percent, whichever is less until
ownership of the parcel of property is transferred. When ownership of
the parcel of property is transferred as defined by law, the parcel
shall be assessed at the applicable proportion of current true cash
value. The legislature may provide for alternative means of taxation of
designated real and tangible personal property in lieu of general ad
valorem taxation. Every tax other than the general ad valorem property
tax shall be uniform upon the class or classes on which it operates. A
law that increases the statutory limits in effect as of February 1, 1994
on the maximum amount of ad valorem property taxes that may be levied
for school district operating purposes requires the approval of 3/4 of
the members elected to and serving in the Senate and in the House of
Representatives.
History: Const. 1963, Art. IX, § 3, Eff. Jan. 1, 1964 ;-- Am.
S.J.R. S, approved Mar. 15, 1994, Eff. Apr. 30, 1994
Constitutionality: Const 1963, art 6, § 1 and art 9, §§ 1 and 3
do not require the state to pay the entire cost of trial court
operations. It is for the legislature to determine whether to adopt a
system of state funding of trial court operations. Grand Traverse Co v
Michigan, 450 Mich 457, 538 NW2d 1, (1995).
Former Constitution: See Const. 1908, Art. X, §§ 3, 4, 7, 8.
© 2009 Legislative Council, State of Michigan
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| Rendered 8/21/2009 12:44:37 |
Michigan Compiled Laws Complete Through PA 78 of 2009
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| © 2009 Legislative Council, State of
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Courtesy of www.legislature.mi.gov
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Responsibilities of the Assessor:
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The primary function of the assessor's office is to
annually appraise every parcel of property located within the
boundaries of the township for the purpose of determining property
tax assessments. Liberty Township uses a computerized mass
appraisal system to develop and track assessments. As with any
appraiser, the assessor is bound by the Uniform Standards of
Professional Appraisal Practice (USPAP) to consider all three
approaches to value, those being the Cost Less Depreciation, Sales
Comparison and Income approaches. The assessor is also
required to follow state statute and the guidelines adopted by the
State Tax Commission. Assessed values are set at 50% of the
True Cash Value of the parcel of property as of December 31 of the
immediately preceding year.
Beginning
December 31, 1994, the purchase price paid in a transfer of property
is not the presumptive true cash value of the property transferred
(from
Michigan Compiled Law, Section 211.27(5)).
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Assessments are equalized at the county and state
levels for each classification of property. Property is
classified by the assessor based on the definitions contained in MCL
211.34c and the guidelines developed by the State Tax Commission.
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With the adoption of Proposal A, approved by a
majority of the voters in the State of Michigan in 1994, the
assessor is annually required to calculate the taxable value for
every parcel of property separate from the assessed value.
Taxable Value is the lessor of the current State Equalized Value
(Assessed Value as adjusted by County and State Equalization) or
the prior year's taxable value minus any losses (such as for
demolition) multiplied by the lessor of 1.05 or the inflation rate,
plus all additions (such as for new construction). The Taxable
Value of the property in the first year following a transfer of
ownership is uncapped to the new State Equalized Value.
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The General Property Tax Act, being Act 206 of 1893
as amended, provides for complete or partial exemption from property
taxes for specific types of property and/or property owners in some
situations. Please contact the assessor or follow this link to
the
General Property Tax Act for more information.
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A "Notice of Assessment, Taxable Valuation, and
Property Classification" is sent to the owner of every parcel of
property in the township each year as notification of any changes
that may affect the taxes for the coming year. This
notice includes the procedure to follow to appeal the determinations
of the assessor. By state statute, the notice is sent
at least 10 days prior to the first meeting of the March Board of
Review.
How to Read Your Assessment Notice (thank you to Columbia
Township for sharing this).
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Decisions of the Board of Review may be further
appealed to the Michigan Tax Tribunal (valuations and exemptions) or
the
State Tax Commission (classification).
State of Michigan Property Tax Estimator
Increasing Property Taxes in a Declining Real
Estate Market - An Explanation of the Impact of Proposal A
State of Michigan Property Tax and
Inflation Information
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Poverty Exemption - Michigan
Compiled Law 211.7u provides for an exemption from property taxes on the
principal residence of a person in poverty. This is an annual
application with an income and asset test.
Application for Poverty Exemption - LIBERTY TOWNSHIP
- Property Addressing - The Assessor is the
Addressing Official for Liberty Township. All addresses are issued
and reviewed under the Jackson County Street Naming and Addressing
Ordinance adopted July 18, 2006, effective October 1, 2006, revised
April 21, 2009.
Jackson County Street Naming & Addressing Ordinance
Address Application Form
- Land Division - The Assessor is the Land Division
Agent for Liberty Township under the state Land Division Act, PA 288 of
1967 as amended, and the Liberty Township Land Division Ordinance
adopted October 7, 2002, effective November 14, 2002
Please feel free to
contact the Assessor
if you have any questions regarding assessments, property tax
exemptions, property addressing or Land Division.
 There are several forms on this site that require Adobe Acrobat, if you
don't have Acrobat, get it here.
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Office Hours
Mon, Wed, Fri: 8am-4pm
101 West Liberty Road
Clarklake, MI 49234
(Phone)517-529-4374
(Fax) 517-529-9066
There are several forms on this site that require Adobe Acrobat, if you
don't have Acrobat, get it here.
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