Welcome to the City Assessor's Office

Cindy M Warda, Deputy City Manager and City Assessor

Phone: (989) 224-8944 Ext 222

Fax: (989) 224-2204

Assessing and Tax Search

The City of St Johns is providing the information on this Website as a public service. Although all information on these sites is expected to be accurate, complete and timely, the City does not guarantee the accuracy of the information. While every effort has been made to ensure the accuracy and completeness of the information provided on the Website, the City makes no warranties, expressed or implied, regarding errors or omissions and assumes no liability or responsibility for improper or incorrect information or data described and/or contained within this Website. This data and related information are not legal documents and are not intended to be used as such.

Helpful Search Tips:

For Assessing Information: Click Assessing (on left). After clicking on 'Property and Land Search', fill in fields with as much info as you know. Click 'Search' and scroll down to find the desired parcel. Click on the parcel number for detailed info. Click under 'Additional Pages' (on left) for additional info, pictures and sketches. Click on 'Tax Information' under 'Related Details' (on left) for tax info.

For Tax Information: Click 'Current Tax' (on left). Click 'Tax Information Search', fill in fields with as much info as you know. Click 'Search' and scroll down to find the desired parcel. Click on the parcel number for detailed tax information.

Click on the following link to begin: (opens in a new window)

Assessing Information | Tax Information

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Assessment Information

Assessments will be based on area sales information. The Michigan State General Property Tax Act requires properties to be assessed at 50% of true cash value. Proposal A did not change standard assessment practices, but in fact, created another value for your taxes to be based on. Taxes are based on "taxable value" not on the assessed value.

Taxable value is the lesser of either capped value or State Equalized Value (SEV). The capped value is the lesser of 5% or the CPI (Consumer Price Index). If there was a property ownership transfer, the value will be uncapped and the SEV and the taxable value will be the same.

When you receive your assessment notice, your taxable value is the figure your taxes will be based on. The assessed value still should be 50% of market value, and does not come in to play until there is a transfer of ownership. When ownership is transferred, the valuation is "uncapped". The SEV is the new starting point for the buyer and the capping process starts all over again on the property until another transfer of ownership occurs.

The dates for March Board of Review will be listed on your assessment notice.

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Board of Review Information

If you have any questions on your assessment notice, please contact your local assessor. A phone call may save an unnecessary trip to the Board of Review.

Appointments are recommended for the St. Johns Board of Review. Appointments can be scheduled beginning in March by calling (989) 224-8944 ext. 222. Technically, the Board of Review cannot change a taxable value, as it is determined by Proposal A legislative formulas. The Board of Review could change an assessed value that may require a taxable value to be recalculated.

Appeals by mail must be received prior to the close of Board of Review.

Increased tax is not a valid reason to appear before the Board of Review. Proposal A has reduced property taxes, even with the addition of extra millage for the new schools.

For a Board of Review Appeal, research should be done with area sales information. The petitioner should be able to present testimony to the Board of Review that his/her property assessment is over 50% of market value, by comparing similar sales to his/her property. Showing a comparison between similar sale properties and your property would be most helpful in your appeal.

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Important Dates for Property Owners

February 14th	Last day to pay winter taxes without penalty
February 20th	Business Personal Property Statements due
February 22nd	Last day to pay 4th quarter water/sewer bills without penalty
2nd Mon in March	First day of March Board of Review
May 1st	Last day to file Principal Residence Exemption form for current tax year.
May 22nd	Last day to pay 1st qtr water/sewer bills without penalty. Prior year delinq water/sewer bills not paid will be placed on summer taxes
June 30th	Summer tax bills mailed
July 1st	First day summer tax payments accepted
August 14th	Last day to pay summer taxes without penalty
August 22nd	Last day to pay 2nd quarter water/sewer bills without penalty
November 22nd	Last day to pay 3rd quarter water/sewer bills without penalty
November 30th	Winter tax bills mailed
December 1st	First day winter tax payments accepted
December 31st	Tax status day

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Name Changes / Ownership and Taxpayer Changes

New and relocating residents should notify the Assessor's Office of ownership and taxpayer changes. This includes refinancing, mortgage company changes or if your mortgage has been sold to another company and you have an escrow account. A form must be completed and signed to authorize the change.

Contact the Assessor's Office upon purchase of a property. With Proposal A, there are several forms that need to be completed such as property transfer affidavit and real property statement. A Principal Residence Exemption update form needs to be filed if the seller has an exemption on the property and the buyer is to use the property as a principal residence. If the seller listed the property as non-homestead and the buyer is to use the property as a principal residence, an affidavit form must be filed. For the current tax year, the buyer would have to be living in the property as their principal residence and the affidavit filed prior to May 1st. If sale closes and buyer moves in after May 1st, the buyer would not receive the exemption benefit until the next tax year. If the seller used the property as a principal residence and sells it to a buyer who will use the property as a non-homestead, a rescission form needs to be filed.

Name Change / Ownership and Taxpayer Change Form

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Personal Property (Business) Information

Personal property statements are mailed in December to area business properties. The deadline for filing is February 20th. If you receive a personal property statement and were not in business as of December 31st; you still must file the statement. Note on the statement the date you ceased operation of the business. If you did not receive a business personal property statement or received one in error, please contact your assessor. Personal property taxes are a statewide tax as per the Michigan General Property Tax Act.

2006 Personal Property Statement

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Principal Residence Exemption

When you receive your assessment notice, please check the percentage amount listed for Principal Residence Exemption (P.R.E.), formerly known as the Homestead Exemption. If over 51% of the structure is used as your principal residence, it should list 100% exemption. If you reside in 50% or less or have a business located in your residence, the correct percentage should be listed. For example, if 30% of the house is your principal residence and two apartments are in the other 70%; you would pay a principal residence rate on the 30% and a non-homestead rate on the 70%. If you have a home occupation that you claim space on for tax purposes, the percentage claimed as non-homestead should match the percentage claimed on your income tax forms.

May 1st is the deadline to qualify for a Principal Residence Exemption for the current tax year. If a property has changed in either ownership or use, please contact your local assessor. An example of a change in use would be if a principal residence was converted to a rental unit, or rental changed to principal residence. If there was not a transfer, the current owner would have to fill out the paperwork. If there was a transfer, both buyer & seller has paperwork to fill out, normally done at closing. Homestead exemptions are filed with the State under the claimant's social security number(s), so changes must be registered. In the event of a divorce, the spouse that moves to another residence must rescind the exemption on the property. This will allow the spouse to claim a new exemption on another principal residence.

The State cross-references several databases to determine exemption eligibility. The State checks driver licenses, voter registration, income tax filing addresses, etc. There are also local checks in verifying principal residences; please keep your local assessor informed. If you receive correspondence from the State or your local assessor, do not ignore it; please call your local assessor for assistance.

Homeowner's Principal Residence Exemption Form |
Rescind Homeowner's Principal Residence Exemption Form

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Property Split Information

December 31st is “tax day” and the status of a property on said date is reflected on the upcoming tax roll. Splits can only be done once a year due to the various taxing units and periods involved. If you are involved in a property split in the current tax year, work out the tax issues beforehand, as the property split will not be reflected until the next tax roll.

Transfer Division of Land Form

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Property Tax Reversion Act

Gone are the days when a property owner could be three years behind on his/her property taxes. Public Acts 123, 132, 133 and 134 of 1999 have cut the tax reversion process in half. It previously took about six years to complete the tax delinquent property reversion process, which was designed to give people ample time to redeem their property by paying their delinquent taxes. This lengthy process created several problems:

The system was unfair to those who paid their taxes on time, because they subsidized the costs of local government for those who were delinquent.
The lack of revenue impacted the operations of local governments.
Tax delinquent properties are not maintained and could cause blight in some areas. Usually there is trash/rubbish left and the lawn is not maintained.
The process could hamper land acquisition and redevelopment projects.

A series of public acts has now amended the General Property Tax Act to halve the time necessary to foreclose and sell tax delinquent properties from six (6) years to three (3) years. The major objectives of these acts are to stabilize at risk neighborhoods and preserve open space by keeping existing properties in active use.

Property taxes that are not paid by March 1 in the year immediately following the tax levy automatically trigger a delinquent status.
On December 31 in the year immediately following the tax levy, the property is forfeited to the County Treasurer, and administrative fees are added to the outstanding tax bill.
Foreclosure itself occurs in March of the second year immediately following the tax levy, at which time all liens on the property are extinguished, and the County Treasurer or the State receives fee simple title.
Once the property has reverted to the County or the State, the sale of the property can proceed in July of the second year immediately following the tax levy.

There are usually five notices of delinquent status sent, with the last notice served by a process server. Once served, the delinquent taxes have to paid within 21 days or eviction follows

Land contract holders need to check to make sure their buyers have paid the taxes or both the contract holder and the buyer could lose the property. Please check with fixed income relatives and friends who have trouble paying their taxes to make sure they understand the new law so they don't lose their home.

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Property Transfer Information

With Proposal A legislation, several forms need to be filed with the local assessor such as a Property Transfer Affidavit, Real Property Statement and Principal Residence Exemption Affidavit Updates. The Property Transfer Affidavit and Principal Residence Exemption paperwork are usually taken care of at the closing. The Real Property Statement is mailed after the closing

Property Transfer Affidavit | Real Property Statement Form

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Tax Calculation

Property taxes are based on the “taxable value” of the property not the SEV (State Equalized Value).

For tax calculation, divide your taxable value by 1,000 as millage is levied per thousand of valuation. Then apply the millage rate and the result is the taxes.

Example:

Taxable Value of 74, 680 divided by 1,000 equals 74.680 times an annual homestead millage rate of say 34.0193 equals $2,540.56 (74,680/1000 = 74.680 x 34.0193 = $2,540.56).

Although the City of St. Johns collects the taxes for the other taxing authorities and disburses the taxes back to each authority, the City only retains approximately 33% of the total taxes collected.

In the City of St. Johns, there are five (5) taxing units. Below are the taxing units and their annual 2006 millage rate. You could use the aforementioned formula to figure how much you paid each taxing unit.

Taxing Unit	2008 Millage Rate
City of St. Johns	11.1554
Clinton County	5.7068
Clinton Area Transportation	.1986
St. Johns Public Schools	7.0000
Intermediate School District	3.7579
State of Michigan State Education Tax	6.0000
Non-homestead Millage	18.0000
Annual Homestead	33.8187
Annual Non-homestead	51.8187