Welcome to the Mastodon Township Assessor’s page! Assessor: Tammy Hendrickson, MCAO Email: thendrickson.assessor@gmail.com Phone: 906-284-1555 Office Hours: Mondays 4:30-6:30 PM If you would like to schedule a meeting, please feel free to call or email. Assessor’s Duties The assessor compiles the annual assessment role on which taxes will be levied, maintains property tax descriptions and maps, processes personal property statements, and conducts field audits of both existing properties and new construction located within Mastodon Township. The assessor provides the township treasurer with taxable value on all township properties, used to produce annual tax bills. • Establish legal assessment roll and annually site visit 20% residential properties • Review and evaluate commercial and industrial property • Site visit and review new construction • Continue public education in areas such as non- consideration forms, homestead applications, property transfers, and personal property tax law • Enhance and increase understanding of and compliance with the property tax system as established by Township ordinances and State law. Transfer of Ownership Property owners are required to file a Property Transfer Affidavit with the Mastodon Township Assessor when a property transfers ownership. Closing agents (attorneys, real estate offices, title companies, etc.) should provide these forms to you at closing. The forms must be filed within 45 days of closing to avoid penalty. Forms and guidelines are also available at the Michigan Department of Treasury website. http://www.michigan.gov/treasury. • Form 2766 - Property Transfer Affidavit Land Division A Land Division Application must be submitted to the Mastodon Township Assessor when a landowner intends to subdivide or sell only a portion of a property, or in any case where a property’s legal description does not match Township tax records. Approval for the land division must be obtained before the property is sold. For more information including fees and application forms, please contact the Assessor at 906-284-1555. • Land Division Application $250 fee • Request to combine parcels/lots Commonly Used Forms • Address Change Form • Form 2368 - Homeowner’s Principle Resident Exemption Affidavit • Form 2602 - Request to Rescind Homeowner’s Principal Residence Exemption • Form 2599 - Claim for Farmland Exemption from Some School Operating Taxes • Form 2743 – Request to Rescind Qualified Agricultural Property Exemption • Form 4660 Principal Residence Exemption (PRE) Active-Duty Military Affidavit • Form 5107 Disabled Veterans Affidavit o See the requirements for Disabled Veterans Exemption. • Conditional Rescission of Principal Residence Exemption (PRE) • Poverty Exemption - The State of Michigan allows an exemption from taxes for those individuals who are unable to contribute due to poverty. Please call the Township Offices for more information. • Form 5076 Small Business Personal Property Tax Exemption, for any personal property value less than $80,000 on December 31 proceeding the applicable tax year. Must be submitted by February 22 of the applicable tax year. Board of Review The Board of Review (BOR) is a panel of property owners in your jurisdiction. Their duty as members of the BOR is to hear property assessment appeals, property classification appeals, applications for hardship exemptions, and to correct any clerical errors or mutual mistakes of fact that occur after assessments are finalized each year. The Board of Review hears general taxpayer appeals at its March meeting. Meeting dates and times will be listed on your assessment change notice. Residents may appear in person or may protest to the Board in writing. You must be able to support your assertions with data showing why you believe your assessment to be incorrect. Decisions will be rendered promptly. MARCH BOR If a property owner disagrees with an assessment, he or she may file an appeal to the March Board of Review. Valuation appeals are heard in March only. Assessment notices are sent out to property owners in late February. • March 11, 2024 9:00 AM-3:00 PM • March 13, 2024 3:00 PM-9:00 PM JULY & DECEMBER BOR In July and December the board convenes to correct clerical errors or mutual mistake of fact or the taxpayer has requested a Poverty Exemption or the taxpayer has requested a Qualified Agricultural Property Exemption for the current year, which has been denied by the assessor or the taxpayer has previously been denied by the assessor or the assessor has determined that a taxable value uncapping should be reversed as provided by MCL 211.27a(4) or late filing of a Disabled Veteran's Exemption for the current year only. • July 16, 2024 10:00 AM • December 10, 2024 10:00 AM The Mastodon Township Board of Review is composed of three members and one alternate who serve two-year terms. MEMBERS: • Dave Stanek • Stu Creel Assessment Appeals If you believe the market would not support the Assessor’s estimate for your property, or that your assessment is not equitable with others, please bring this to the Assessor’s attention. Our Assessor will be glad to answer your questions and explain how to appeal the assessment to the Board of Review. For detailed information about the Michigan Tax Tribunal and the appeals process, please visit their website. http://www.michigan.gov/tax_trib Taxpayers who disagree with the Board of Review’s determination regarding property classification may appeal to the State Tax Commission by June 30 of the year under appeal. More information is available on their website. http://www.michigan.gov/treasury March Board of Review Appeal Form (L-4035) Land Values and ECFs • Vacant Land Residential • Real FF All Vacant Sales • Real ECF • Village ECF & Land Values • Vacant AG • AG ECF • Commercial Land Values • Commercial FF • Ind FF Commercial • Timber Cutover • Vacant Lake Frontage • Lake ECF Frequently asked Questions for the Assessor What are the requirements for Disabled Veterans Exemption Eligibility? What are property taxes based on? How are property taxes calculated? What is a Principal Residence Exemption (PRE)? What if I no longer live at that residence but still own the property, Do I get the PRE? What is notice of assessment? How do I understand my assessment notice letter? What if I don’t agree with my assessment? What happens when you purchase a home? I just bought my house last year and the taxable value doubled, Why? What is an Annual Inspection of property?