Phone - 231.398.2802
Fax - 231.723.1546
E-mail -
The City Assessor is an administrative officer appointed by the City Council, working under the direction of the City Manager. The Assessor is responsible for keeping the records for all real and personal property in the City of Manistee. Real property is all land and improvements. Personal property includes furniture, fixtures, and machinery and equipment which is generally owned by commercial and industrial businesses. An assessment roll is prepared on an annual basis. December 31st is tax day for the following year's taxes. The assessment roll is completed and certified by the first Monday in March. Upon completion of the assessment roll, if there is a change in the assessment of your property, you will be mailed a notice of assessment change. The notice is mailed 10 days before the meeting of the Board of Review. The Board meets to hear appeals the second Monday in March. This is a very tight time schedule; if you miss the opportunity to appeal to the Board of Review, you will be limited in your right to further appeal, to the Michigan Tax Tribunal. Resident and non-resident taxpayers may file appeals through a letter. Clerical errors, mutual mistakes of fact, principal residence exemption and poverty exemption appeals are heard at the July and December Boards of Review. The July Board of Review meets on the Tuesday following the third Monday of the month. The December Board of Review is held on the Tuesday following the second Monday of the month. The state equalized value on your tax bill is 50% of the true cash or fair market value. Taxes are now based on taxable value, not state equalized value. Proposal A, which was passed by the electorate in 1994, limits increases in taxable value to 5% or the rate of inflation, whichever is less. New home or business buyers will experience the taxable value being raised to the level of the state equalized value the year following the purchase of the real estate. The taxable value cap implemented by Proposal A will then begin again in the second year following purchase and continue until the property sells. New construction and equipment and omitted property is added to the tax roll at 50% of the current true cash value. The actual taxes paid are a function of the millage rate and the taxable value. The City of Manistee has a Summer and Winter tax bill. The taxing jurisdictions are the County of Manistee, the City of Manistee, Manistee Area Public Schools, Manistee Intermediate schools, Westshore Community College, and the State of Michigan (receives the State Education Tax). The City Assessor administers principle residence exemptions in conjunction with the State of Michigan. Homeowners are allowed one exemption from the 18 mills of school operating tax on their principal residence or homestead. Questions about principle residence exemptions should be directed to the City Assessor's office. |