The Assessor values all real and personal property subject to taxation under the Michigan General Property Tax Act.

The Assessor is required under Michigan law to discover, list and value all property within the City and to assess the property at 50% of its current market value. The Assessor does not make the laws which affect property owners. The tax laws are made by the Michigan Legislature. Tax rates are determined by the individual local taxing authorities (City, County, State, Schools).

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