The Assessing Department has the responsibility of appraising and determining the true cash value of all taxable properties located within the City. This department also has the responsibility to prepare the assessment rolls and tax rolls for the City of Flint. The State of Michigan Constitution and Statute requires that, notwithstanding, any other provision of law, the assessed values placed upon the assessment roll shall be at 50% of true cash value. The assessed values, when equalized, became the State Equalized Values (SEV) and taxes were based on those values. This procedure changed with the passage of Proposal A in March of 1994. Proposal A placed additional and profound limits on the values used to compute property taxes. Starting in 1995 and thereafter, property taxes are calculated based on the Taxable Value.
The Assessing Department is also responsible for Business Personal Property in the City, along with, Property Transfer Affidavits, Principal Residence Exemption Affidavits, which are filed and maintained by this office. We also have the responsibility of all land splits, combinations and the issuance of tax identification numbers.
The Assessment Appeals Process
Every year a sale study is done on the entire City in order to determine true cash value. Notices of the yearly assessment are mailed the last weekend in February.
If you disagree with the assessed and/or taxable value of your property, or the classification of your property, you must file a petition with the March Board of Review. See Board of Review Meetings for specific dates and times.
If you wish to further appeal your decision from the March Board of Review regarding assessed and/or taxable values, you must submit a petition to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909. The petition can be found on their website at http://www.michigan.gov/taxtrib.
For residential appeals, the final date for filing with the Michigan Tax Tribunal is July 31 of the current year.
For commercial, industrial, or personal property appeals, you may appeal directly to the Michigan Tax Tribunal by May 31 of the current year or you may appeal to the March Board of Review.
Only a property classification appeal may be further appealed by writing to the Michigan State Tax Commission, P.O. Box 30471, Lansing, Michigan 48909-7971. The final date for filing a classification appeal is June 30 of the current year.
Board of Review Meetings
City of Flint Board of Review (Subject to Change Each Year)
The City of Flint March 2018 Board of Review will be in session in the 3rd Floor City Council Chambers, Municipal Center 1101 S. Saginaw Street to hear property owner appeals of the 2018 assessed and taxable valuations and property classification on:
- Monday, March 12, 2018 11am – 4pm
- Tuesday, March 13, 2018 3pm – 9pm
- Wednesday, March 14, 2018 1pm – 4pm
- Thursday, March 15, 2018 9am – 1pm
You may call the Assessment Division at 810-766-7255 for an appointment.
For the March 2018 Board of Review, any resident or nonresident may protest to the Board of Review by notarized letter with original signatures. Letter appeals must be received by 4:30pm Tuesday March 13th.
July/ December Board of Review
July: Tuesday Following the Third Monday in July
July Board of Review meets to correct mutual mistakes of fact or clerical errors on the assessment roll, (Sec. 211.53b, MCL). An owner of property that is a “principal residence” property on June 1 or November 1 may appeal to the July Board of Review for the current year and the three (3) years prior if the exemption was not on the tax roll, (Sec. 211.7cc (13) and 211.7ee (6), MCL). PA 74 of 1995 authorizes July Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only (211.7u, MCL).
December: Tuesday Following the Second Monday in December.
December Board of Review meets to correct mutual mistakes of fact or clerical errors on the assessment roll (Sec.211.53b, MCL). December Board of Review for the current year and the three (3) years prior if the exemption was not on the tax roll, (Sec. 211.7cc (13) and 211.7ee (6), MCL). PA 74 of 1995 authorizes December Board of Review to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review or July Board of Review. Applies to current year only (211.7u, MCL)
Important Dates for Property Tax Information
July 1: Summer property taxes due and payable.
December 1: Winter property taxes due and payable.
For more information please see the Treasurer’s Department