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Property Tax Information

Since the passage of Proposal "A" in 1994, several legislative changes have occurred affecting property tax bills. The Attorney General's Opinion #6911 of 1996 declared the Value Change Multiplier to be unconstitutional, and Public Act 476 of 1996 (HB 5359) made technical amendments to the General Property Tax Act. It should be noted that the statutory requirement for assessments, before and after County and State Equalization is still fifty percent of True Cash Value, and that the Constitution still requires that assessments NOT exceed fifty percent of True Cash Value, before and after County and State Equalization. After County and State Equalization, assessments as equalized become the Taxable Value (Property Tax Base) for every parcel of property subject to the General Property Tax Act that has a Transfer of Ownership in the prior year.

In an attempt to keep things simple, we will limit our explanation regarding property tax bills to demonstrating how tax bills are calculated for properties located in the City of Flint. Basically, there are two types of property taxes levied in Michigan: principal residence and Non-principal residence. The difference is that principal residence properties are exempted from paying some of the school millage. The formula for calculating tax bills is as follows:
Taxable Value x # of mills + 1% = Taxes
The Taxable Value times the millage rate, plus 1% administration fee, equals the taxes due. One mill = $1.00 per thousand dollars of value. The millage rates planned for the current year are certified through the Truth in Taxation process by September 30. However, a sample tax bill calculation using the estimated current millage rates is illustrated below for your assistance in understanding how property tax bills are calculated.

EXAMPLE: Assume the Taxable Value of your principal residence property is $50,000 and the millage rate is 38.9759 mills. Your tax bill would be calculated as follows:

$50,000 x .0389759 = $1,948.80
plus 1% + 19.49
Total Taxes = $1968.29

Please remember that the Assessor does not compute or collect property taxes. This example provides a brief overview of the process and for a more detailed explanation, you should contact the City Treasurer in Customer Services.


Phone: (810)
Fax: (810)
2nd Floor City Hall

Business Hours:
Business Hours: Monday - 8AM to 5PM Tuesday - Closed Wednesday - 8AM to 5PM
Thursday - Closed
Friday - 8AM to 5PM








City of Flint
© 12/19/2014

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