The primary purpose of the assessing office is to inventory and list all real and personal property in the city.
The assessor's four basic duties are: 1) To inventory and list all property within the assessment jurisdiction; 2) To equitably evaluate every item of taxable property; 3) To calculate the taxable value for every taxable property; 4) To prepare an assessment roll with all taxable property listed in an orderly fashion by parcel number or legal description.
An annual “Notice of Assessment and Taxable Valuation” is mailed to each property owner in late February each year. The notice includes the property classification and a comparison of the current year and prior year taxable, assessed and state equalized values. The notice will also list the percentage of the property which is claimed exempt as Homestead Principal Residence, and whether or not a transfer of ownership occurred in the previous year. Property owners should review all the information carefully, as this information becomes the basis on which taxes are levied.
Residential ECF | Residential Land Value | Commercial & Industrial ECF | Commercial & Industrial Land Value |
North ECF | North LV | Commercial ECF | Commercial LV |
South ECF | South LV page 1 | Industrial ECF | Industrial LV |
Water ECF | South LV page 2 | Commercial Boatwells | |
West ECF | Water LV | ||
Residential Condo Sales | West LV |
Assessing Forms
Assessments may be appealed to the Board of Review. Dates and times of board meetings are included on the assessment notice, and also published in the Voice Newspaper as required by law. Petitions will be available the day of your scheduled appointment. Please arrive ten (10) minutes prior to your appointment to fill out the petition form. Non-residents may also appeal by letter, provided the letter and petition form are received before the last scheduled meeting date. If an agent is acting as the property owner’s representative, they must submit a letter of authorization with an original signature and current date and time of the appeal.
Form 618 L-4035 Petition to Board of Review
The Board of Review will listen to all reasons for objecting to the assessment and determine the final value. Petitioners will be notified by letter of the Board’s decision by June 1st. Property owners may wish to appeal further to the Michigan Tax Tribunal. Residential Assessed and Taxable Value disputes must protest to the Board of Review (in person or by letter) in order to appeal to the Michigan Tax Tribunal. An assessment dispute of the valuation and exemption of commercial/industrial real property, or commercial/industrial/utility personal property, may be protested before the Board of Review or appealed directly to the Michigan Tax Tribunal without protest before the Board of Review by filing a written petition on or before May 31st of the tax year involved.
Most records in the Assessor’s office, including the assessment roll, field sheets, appraisal reports, legal description, sales data and lot and building sizes, are available to the public for inspection. Much of this information is also available through our website.
Call the City of Algonac at (810)794-9361 to schedule an appointment. Be prepared to provide documented evidence to the Board of Review to support your protested value. “My taxes are too high,” is not considered a valid argument.