Assessing DepartmentResponsible for establishing fair and equitable property tax assessments for Township taxpayers.
Denise J. North
Personal Property 2019
Anyone doing business in Spring Lake Township and the Village is required to file annually the Personal Property Statement (Form 632). The due date is February 20, 2019. If the form was not completed by this date please file what you have and file an amended form when it is completed. Changes in the application of the property tax law have taken the privilege away from the governing units to correct late-filed statements. All forms estimated by the Assessing Department are AS IS and cannot be corrected.
- Form 632 – Personal Property Statement – Due date February 20, 2019
- Form 2699 – Statement of “Qualified Personal Property” – Due date February 20, 2019
- Form 5277 – Eligible Manufacturing Personal Property Affidavit to Rescind Exemption
- Form 2698 – Idle Equipment Report
- State Essential Service Assessment (ESA) Overview
For 2019, the State has 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 prior years must still file form 5076 in 2019 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.
- 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, 2019
- Form 5618 Request to Rescind the Small Business Property Tax Exemption Claim
Assessing & Tax Information at BS&A
Assessing information, including year built and square footage, and tax information is available online from BS&A. A fee of $2 will be charged for this information unless you are looking up your own property. If it is your property you will need to register, but the information is free.
Ottawa County Property Search
Use the online Property Search to view assessed value, sales history, split history, GIS map and a tax search. Both township and village taxes are included. Some of these options have a charge associated with them, payable by credit card to Ottawa County.
Principal Residence Exemption (PRE)
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.
Hardship exemption forms are due December 10, 2019 (Board of Review meeting date). Hardship exemption forms must be returned no later than March 12, July 16 and December 10, 2019.
Assessment Change Notices
Assessment Change Notices (Michigan Department of Treasury Form 1019) are mailed at the end of February each year.
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.
“Following sales,” the practice of assessing properties which have recently sold significantly differently from properties which have not recently sold, is unconstitutional and illegal. An assessor cannot use the fact that a parcel has sold to trigger a review of the parcel. See this memo from the State Tax Commission for more information.
Ottawa County Equalization/Apportionment Reports
Spring Lake is the 5th largest Township in Ottawa County by assessed value, comprising of approximately 6.66% of the total County value. The largest is Georgetown Township with approximately 14.50% and the smallest is Chester Township with approximately 0.95%. Spring Lake Township’s taxable value in 2018 increased 4.62% over the 2017 taxable value.
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.
- Ottawa County GIS – Aerial views of all of the parcels in Ottawa County.