City of Hamtramck, Michigan

City Assessor

The Assessing Department’s responsibility is to accurately estimate the fair market value of all
properties within the city of Hamtramck. All taxing authorities use taxable values of properties to
determine, the tax rates they can collect and thereby determine the amount of annual property
tax property owners have to pay. Millage rates determine the amount of taxes per 1,000 of
taxable value, are set by the governing bodies of each taxing authority (i.e. city operating by the
City Council, county operating by the County Board of Governors, School operating by the
School Board). Each jurisdiction is enabled to levy millage rates through the authority granted
by state law, local charters and also by voters.

Determining Assessed and Taxable Values

The Assessor utilizes various tools to estimate what in assessing parlance is called True
Cash Value. True Cash Value is estimated on a mass basis and a computer assisted value
generation model is developed with the goal of uniformly assessing all properties using the
same methodology. Construction costs, sales comparisons and income approach to value are
used to calibrate computer models such that once the assessor enters the data about each
property in the computer the value calculations are automatic in each case. This provides
uniform assessments by making each property reflect the marketplace for similar properties that
have been sold in previous years. On-site appraisals, physical condition and other factors may
also affect appraisal amounts. After the assessor estimates the true cash values and
determines the assessed and taxable values for properties for the next taxing season, the
property owners are served notice of assessments. Property owners wishing to appeal their
assessment must do so to the March Board of Review as per the detailed information that is
conveyed through the notice of assessment every year.

Property Transfer Affidavit

Assessor is also charged with the responsibility of keeping the ownership of property, mailing
addresses or property owners’ records current. This is accomplished through requiring the
buyers of property to file a form called Property Transfer Affidavit Form 4260. Property Transfer
Affidavit must be filed for a property whenever a transfer of ownership occurs. The affidavit is
required to be filed within 45 days of the transfer. If it is not timely filed, a penalty of $5.00 per
day up to a maximum of $200.can be levied by the assessor. Property Transfer Affidavit has
some important information on it that needs to be completed carefully. The name and mailing
address for tax bills and other important communications is taken from this form. After filing this
form if the property owner needs to change mailing address, it should be done through filing a
Change of Mailing Address form.

Homeowner’s Principal Residence Exemption Information

New Homeowners should be aware that a Principal Residence Exemption Affidavit must be filed
if they intend to occupy their new home as their principal residence. This form is signed by the
buyer at the time of closing and allows an exemption from 18 mills of school operating
taxes. More information about the eligibility can be found with second page that comes with the
Principal Residence Exemption Form. Filing this affidavit without being entitled to on a certain
property may result in interest and penalties in addition to the back taxes that are owed.

Request to Rescind Homeowner’s Principal Residence Exemption

The seller of a home should sign a Request to Rescind Principal Residence form and file it with
the Assessing Office. This will remove his/her name from the homestead and allow him/her to
apply for the homestead exemption on their new residence. Not filing a rescind form when a
property owner change his/her principal residence can also create a financial liability later,
whenever the department of Treasury at the state level conducts an audit.

Personal Property

MCL 211.19 states that all businesses must complete and file a personal property statement to
the city on or before February 20th of each year. Personal property includes machinery,
equipment, computers, furniture, signs, etc. used by the business. A recent change in personal
property taxation exempts certain personal property owners if the combined total personal
property under their CONTROL as different from OWNED is less than 80,000. But the business
owner has to file an affidavit from number 5076.

Hardship Application

A property owner with a principal residence exemption can request a hardship reduction at the
March, July or December Boards of Review every year. The exemption is based on household
income added for all of the persons that reside at the property. The temporary help for 1 year
can be provided in payment of property taxes under the city’ policy. Applications are available
with the other forms on this site.

Forms

2018 Poverty Exemption Guidlineas

PRE FORM

PRE Rescind

PTA Form

Mailing Address Change Form

 

Contact Information

3401 Evaline Street, 1st Floor
Hamtramck, MI 48212

Phone: (313) 800-5233 ext. 319