Assessing DepartmentResponsible for establishing fair and equitable property tax assessments for Township taxpayers.
Denise J. North
Assessing & Tax Information at BS&A
Principal Residence Exemption
- Principal Residence Exemption Affidavit (Form 2368)
- Principal Residence Exemption Program Guidelines
- Principal Residence Exemption Request to Rescind (Form 2602)
Conditional Rescission of Principal Residence Exemption (PRE)
Michigan law allows a property owner to receive the PRE on his or her current property and on a previously exempted property simultaneously if the previous principal residence is not occupied, is for sale, is not leased, is not used for any business or commercial purpose.
The PRE on the previous principal residence can be claimed for up to three years. Form 4640 must be submitted each year to the Assessor’s Office no later than December 31 of the year requested. Existing Conditional Rescission forms can continue to be submitted for a total of three years.
Disabled veterans who wish to apply for an exemption of property taxes must file annually. Required information includes your DD214, VA papers stating that you are 100% disabled, and the State of Michigan Disabled Veterans form. If you have questions, contact the Assessing office.
Assessment Change Notices
This notice will inform you of changes in your assessed and taxable value. This notice will give you the CPI (consumer price index) for the upcoming year, the new values, the PRE percent, current owner of record, and the dates and times of the March Board of Review. If you do not receive your notice or have questions after the notices are mailed, please contact the Assessing office.
March Board of Review is held yearly by law the second Monday in March. We schedule 10 minute appointments for taxpayers who wish to appeal. If you are away from your residence during that time, we accept written appeals, but they must be received by the deadline listed on the Assessment Change Notice.
Assessment Information Guides
Personal Property - Information for Businesses
- Form 632 – Personal Property Statement – Due date February 20, 2020
- Form 2699 – Statement of “Qualified Personal Property” – Due date February 20, 2020
- Form 5277 – Eligible Manufacturing Personal Property Affidavit to Rescind Exemption
- Form 2698 – Idle Equipment Report
- State Essential Service Assessment (ESA) Overview
Beginning in 2019, the State changed the filing requirements for Form 5076, Small Business Property Tax Exemption Claim Under MCL 211.9o. Specifically, the filing requirements have been changed to provide that eligible taxpayers do not have to annually file to receive the exemption. Taxpayers who filed for the exemption in 2019 do not need to file Form 5076 to claim the exemption. Once granted, the assessor will then continue to exempt the personal property until the taxpayer files a recession (Form 5618) indicating they no longer qualify for the exemption. New businesses must file Form 5076 this year to claim the exemption.
- Information from the State of Michigan on Personal Property Exemption EEMP and Small Taxpayer
- Guide to the Small Business Taxpayer Personal Property Tax Exemption
- Form 5076 – Affidavit to Claim Small Business Tax Exemption – Due date February 20, 2020
- Form 5618 Request to Rescind the Small Business Property Tax Exemption Claim
Ottawa County Equalization/Apportionment Reports
Comparisons from the Ottawa County 2018 reports:
- Property Tax Estimator – The State of Michigan has a property tax estimation calculator available. Note: This estimate does not include special assessments including the fire services district, light district or lake boards.
- Michigan State Treasury – Forms and information regarding assessments.
- Property Search (Ottawa County) – Find assessed value, sales history, split history, GIS map and tax information
- Ottawa County GIS – Aerial views of all of the parcels in Ottawa County.