July 2, 2020 – A recent change by the State Tax Commission will allow for City of Midland property owners to appeal their property assessment values at the July 2020 Board of Review meeting scheduled for Tuesday, July 21 from 9 a.m. – 12 p.m. at Midland City Hall, 333 W. Ellsworth Street.
Traditionally, the Midland Board of Review only hears principal residence exemptions, poverty exemption applications, veteran’s exemptions, and any clerical errors or mutual mistakes of fact at its July meetings. However, due to state and local restrictions and closures during the COVID-19 pandemic, the State Tax Commission has issued an order that will also allow taxpayers to protest their 2020 property assessment values if they did not previously do so during the March 2020 Board of Review. The order was issued to ensure taxpayers are provided due process, including those who may have been unable to appear or protest before the March Board of Review due to COVID-19 limitations.
In accordance with public health directives and social distancing guidelines, property owners are encouraged to appeal by letter if possible. Letters may be mailed to City Assessor’s Office, 333 W. Ellsworth Street, Midland, MI 48640 or placed into an envelope and dropped into the secure drop box located inside the front doors of City Hall. The City Assessor’s Office will also accept appointments on July 21 beginning at 9 a.m. in ten-minute appointment slots. Residents whom have already appealed their property tax assessments at the 2020 March Board of Review cannot appeal again to the July Board of Review.
Residents are reminded that 2020 assessed values are based on the status of the home as of December 31, 2019, and recent events including the COVID-19 pandemic and the May 2020 flood will not impact these values.
Public Act 74 of 1995 also gives authority to local Boards of Review to consider 2020 poverty exemption applications that were not previously considered during the March 2020 Board of Review sessions.
Poverty exemption is determined based on income and asset levels. Qualified applicants may be granted a percentage exemption from the payment of property taxes based on income and asset information provided to the Assessor’s Office. Poverty exemption will be considered for candidates who complete an application form and provide a copy of their 2019 income tax return and other proof of income to the City Assessor’s Office, Midland City Hall, by 5 p.m. on Friday, July 17.
Additionally, property owners who owned and occupied a property as their principal residence by the following dates: June 1, 2017, 2018, 2019, or 2020; or November 1, 2017, 2018, or 2019, but did not file a “Principal Residence Exemption Affidavit,” for any of those years, may do so at the City Assessor’s Office by 5 p.m., Friday, July 17, 2020. A qualifying principal residence exemption entitles the property to receive the lower principal residence property tax millage. Property owners can verify their “Principal Residence Exemption” percentage by referring to the “PRE/MBT %” listed on their July tax bill.
Disabled veterans who were honorably discharged from the U.S. armed forces, or their unremarried, surviving spouse, may apply for an exemption of real property taxes under MCL 211.7b. To qualify for tax year 2020, an “Affidavit for Disabled Veterans Exemption” must be filed with the Assessor’s Office.
All appropriate forms are available through the Assessor’s Office, located in Midland City Hall, 333 W. Ellsworth Street beginning Monday, July 6. As the second floor of City Hall remains closed to the public in accordance with ongoing COVID-19 precautions, residents who would like to access these forms or speak to a member of the Assessor’s Office should visit the Information Desk located on the first floor of City Hall for assistance or call 989-837-3334.