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Michigan Legislature
Michigan Compiled Laws Complete Through PA 19 of 2024
House: Adjourned until Tuesday, March 19, 2024 1:30:00 PM
Senate: Adjourned until Tuesday, March 19, 2024 10:00:00 AM


Michigan Legislature

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206-1893-ASSESSMENT-ROLL.
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THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
ASSESSMENT ROLL.

DocumentTypeDescription
Section 211.24SectionProperty tax assessment roll; time; use of computerized database system.
Section 211.24aSectionTax rolls; preparation by county; expense.
Section 211.24bSectionAssessment based on taxable value; application.
Section 211.24cSectionNotice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement.
Section 211.24dSectionStructures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption.
Section 211.24eSectionDefinitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211.
Section 211.24fSectionProposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage.
Section 211.25SectionDescription of real property.
Section 211.25aSectionReal estate index number system.
Section 211.26SectionTax roll; description of personal property.
Section 211.27Section"True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined.
Section 211.27aSectionProperty tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions.
Section 211.27bSectionFailure to notify assessing office; adjustment.
Section 211.27cSectionFailure to notify assessing office; action to be taken by taxing unit.
Section 211.27dSectionReport by county equalization director.
Section 211.27eSectionReports; transmission of information from affidavits; definitions.
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