Assessor's Office

The Assessor’s Office administers the property tax laws of the State of Michigan. We prepare the assessment roll for all non-exempt properties in the City. We mail you a notice of assessed value for your property on an annual basis in January. Every year, we determine the true cash value (TCV) of each taxable property within the City. Every taxable property is assessed at 50% of the TCV.

You'll find information about our some of our services here on our main page, such as our Assessment Roll Report and Annual Review Program. You can also find forms for exemptions and appeals.

If you own property, you'll receive a property tax statement every year. The Assessor's Office is responsible for determining Assessed Value, Taxable Value and Capped Value for your property.

Exemptions 

The most common real property tax exemption is the Principal Residence Exemption (PRE). We created a guide to help you better understand the PRE:

Understanding the Principal Residence Exemption

There are other real property tax exemptions available for those who meet the qualifications. Clicking any of the buttons below will bring you to a page that explains the exemption criteria:

Disabled Veterans Exemption

Poverty Exemption

Non-Profit Exemption

Appeals

Appealing your assessed value or a special assessment is an option, but you'll need to file an appeal form on time. To learn more about appeals, choose one of the options below: 

Appeal Assessed Value

Appeal a Special Assessment

Assessment Forms

Assessor's Review Appeal Form - Residential - currently unavailable, appeal period has expired

Assessor's Review Appeal Form - Residential - currently unavailable, appeal period has expired

Income Property Expense Worksheet for Assessor's Review

Special Assessment Appeal Form-Not Available-currently unavailable, appeal period has expired

Nuisance Roll Special Assessment Appeal Form-currently unavailable, appeal period has expired

Real Property Forms

Application for Deferment of Summer Taxes

Principal Residence Exemption Affidavit

Rescind Principal Residence Exemption

Conditional Rescission of Principal Residence Exemption

Active Duty Military Principal Residence Exemption

Property Transfer Affidavit

Request for Nonconsideration Value Changes due to Repairs and Maintenance

Senior Citizen and Disabled Persons Deferment of Special Assessment Application

Application for Obsolete Property Rehabilitation Certificate

Dwelling Unit Conversion

Personal Property Forms

Affidavit to Claim Small Business Tax Exemption

Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Services Assessment

Personal Property Statement and Instructions (L-4175)

Idle Equipment, Obsolete Equipment, and Surplus Equipment Report (L-4142)

Statement of Qualified Personal Property (L-4143)

Statement of Qualified Personal Property (L-4143a)

Personal Property Move-In's Form

Cable Television and Utility Personal Property Report

Itemized Listing of Daily Rental Property

Itemized Listing of Daily Rental Property (for Additional Reporting)

Property Statement for Communication Tower

2019 Renaissance Zone Form with Instructions(PDF, 184KB)

Election of Lessee Report of Eligible Manufacturing Personal Property

Petition to Appeal Assessment to the March Board of Review

If you're a business owner in Michigan, and you're not exempt, you'll have to pay Personal Property tax for the furniture and equipment you own. This means you'll have to file a Personal Property Tax Statement to let the Assessor know the value of your property.

Available exemptions 

Recently, there has been a change to the law regarding personal property exemptions. Read this flier(PDF, 62KB) for more information. Below you'll find links to forms and additional information for personal property exemptions:

Small Business Tax Exemption Form 5076

Eligible Manufacturing Personal Property Tax Exemption Form 5278

Explanation of the Eligible Manufacturing Personal Property Exemption

Filing your statement

If you need help completing this form, we've created step-by-step instructions for you. You can also find more information about Personal Property statements by checking out this State of Michigan Personal Property FAQ.

You can see your options to file by clicking the button below. State law requires you to file by February 20th every year.

File your Personal Property Tax Statement

The Assessment Roll Report provides an outline of the City’s Fiscal Year property tax base. This report also provides an overview of the City’s property tax incentive programs. You can view the PDF of these reports for the current and past years by clicking on the year:

2018

2017

2016

2015

2014

2013

2012

2011

Choose how you want to change the lot lines of your property:

Apply to Divide Property

Apply to Combine Property

Want to change the number of dwelling units on file for your property? Complete the Conversion of Dwelling Units application.

Real Property Annual Review Program

The Assessor's office reviews a portion of the properties in the City every year. This process includes:

  • Updating the exterior photo of the property
  • Reviewing aerial photos
  • Reviewing the condition of the structure
A City Appraiser will start by reviewing the property from the street level. They drive down the street and take photos from a Grand Rapids City car. The Appraiser will always have City identification. During this process, the appraiser will not request to inspect the inside of the home or the backyard. Note: If you see someone that behaves different from this description, please notify the Police Department.
 
The Assessor's office also inspects a property when notified of new construction, remodeling or demolition. An appraiser from the Assessor’s Office may request a full inspection if there are physical changes made to the property.
 
Why do we do this?
The Assessor's office has the responsibility to assess all property in the City at 50% of fair market value. This includes homes, factories, commercial properties, vacant land and personal property. To meet the standards of the State Tax Commission, the Assessor’s office reviews a portion of the properties every year. This allows the City to keep accurate records.
 
How are the areas selected?
The City categorizes residential properties into neighborhoods. This allows the Assessor's office to analyze trends in the real estate market and adjust appraisals to the market changes. There are 130 different residential single family neighborhoods. Neighborhoods that don't show consistency in assessed value are selected for review.
 
These maps show the neighborhoods that were chosen for the last 5 years: 2017, 2016, 2015, 2014, and 2013.
 
What is market value?
The market value is the probable price that a property would sell for in an arm’s length transaction between a willing buyer and a willing seller. In Michigan, market value is the "True Cash Value" (TCV). To find the fair market value of a property, the Assessor gathers the following information:
  • Land size
  • Building size and quality
  • Real estate sales
  • Construction costs
  • In some cases, rental incomes and operating expenses
The Assessor uses this information with mass appraisal techniques to estimate the property’s value. This annual review ensures the Assessor is using the most accurate data for the estimate.
 
Will this change how much I pay for property tax?
Your property tax statement is calculated using your taxable value, which is less than or equal to your assessed value. Since the assessed value is dependent on market value, the assessed value will change depending on market conditions. Changes to your property can affect the calculation of True Cash Value. New additions may increase the assessed value. Demolitions that cause value to decline may decrease the assessed value. These changes will be reflected in your Notice of Assessment Change that is mailed in January. Even if there are no physical changes to your property, your assessment may change based on what is occurring in the current real estate market.
Every year, the Assessor’s office determines the value of all taxable personal property within the City. This applies to anyone who owns a business, and it's separate from real property. Auditors go out to identify the names and locations of all businesses located in the City.
 
The Assessor’s office relies on Personal Property Tax Statements to determine the value of the personal property. Property owners are required to file their Personal Property Tax Statement no later than February 20th every year.
 
While processing statements, auditors flag statements that may be incorrect. If they find errors, auditors will follow up with the business owner to conduct an audit. Audits typically require a review of certain company books. In some cases, audits may also include a site inspection.
 
Audits are an important part of the annual personal property review program. Businesses that don't file a personal property tax statement may also be audited. Businesses selected for audit will receive a letter from the City Assessor’s office. The letter will provide the following information:
  • The tax years under review
  • The financial records to be examined
  • Other related information necessary to complete the audit
Results are sent to property owners at the conclusion of the audit.
 
Business owners should notify the Assessor’s office when they open, close, sell, or change the name of their business. Providing this information will assist in keeping accurate records.

Property tax laws can change. We'll do our best to provide you with up-to-date information on our page.

Recent Changes to Personal Property Tax Exemptions(PDF, 62KB)

Looking to request copies of City records? The Freedom of Information Act (FOIA) allows you to request copies or access to most City records.

File a FOIA Request

The City Commission approved the Downtown Improvement District Plan in October 2015.

Downtown Improvement District Plan(PDF, 457KB)