The Assessing Department is responsible for setting the assessed value for all properties real and personal in the Township and Village of Lake Orion as mandated by Proposal A. In addition to valuing properties, the Assessing Department processes all Property Transfer Affidavits and the Homeowners Principal Residential Exemption Affidavits.

Proposal A
On March 15, 1994, Michigan voters approved the constitutional amendment known as Proposal "A". Prior to Proposal "A", property tax calcuations were based on Assessed Value. To learn more about Proposal "A", click here.

Property Transfer Affidavit    Back to Top 

A Property Transfer Affidavit

Whenever there is transfer of ownership (even if the transfer is not recorded). Transfer of ownership means the conveyance of title to or a present interest in property, including the beneficial use of the property. A Property Transfer Affidavit must be filed by the new owner. Click here for the Affidavit form.

 

Do I have to file a "Property Transfer Affidavit" if I purchase property?  Yes. The law requires the purchaser to file the Property Transfer Affidavit with the local assessing officer within 45 days of the transfer.

 

What if I fail/refuse to file the Property Transfer Affidavit?  If you do not file the transfer affidavit, you are subject to a penalty of $5.00 per day to a maximum of $200.00. The local Treasurer, with the assistance of the Assessor, may go back and levy additional taxes and penalties for previous years in addition to the $200.00 penalty.

 

If my closing agent fails to file the transfer affidavit, am I still responsible for the fine and penalties?  Yes. Even though the law requires all closing agents to comply with the disclosure requirements, there is no penalty for failing to do so. The responsibility falls on the new owner to make sure the transfer affidavit is filed. It is suggested that you personally file the transfer affidavit with your local assessor and obtain a date-stamped copy for your records.

Homeowner's Principal Residence Exemptions    Back to Top

Filing the Homeowner's Principal Residential Exemption Affidavit exempts the property owner from approximately 18 mills. In order to claim this exemption the owner of the property must own and occupy the property as their principal residence. You may only claim one exemption at a time. Vacation homes and income property, which you do not occupy as your principal residence, may not be claimed. Click here for the Affidavit form.

When I claim an exemption on my new residence, what happens to the exemption on the residence I sold? Rescind for Residential Exemption Affidavit - Filing the Rescind for Residential Exemption Affidavit removes the property owner's claim for the exemption. The exemption on your old home remains in effect until December 31 of the year in which your home is sold. If you move to your new residence before your first home is sold, the exemption expires on December 31 of the year you move in. You must rescind your exemption within 90 days of the date you no longer either own or occupy the property as your principal residence, whichever comes first. Click here for the affidavit form.

Appealing Assessments   Back to Top

The procedure for establishing assessed values is mandated by State law.  If your concerns are regarding government procedures and laws, those concerns should be addressed to your State legislators. Click here for contact information for your State legislators.  If your concerns are regarding the current year assessed value, please read below:

When can I appeal my property assessment? Property assessments can only be appealed at the March Board of Review. These meetings are held during the second week of March every year. Resident must appear in person to appeal. Protest at the Board of Review is necessary to protect residence future right to appeal to the Michigan Tax Tribunal. Owners of Commercial or Industrial real property may appeal directly to the Michigan Tax Tribunal by filing an appeal no later than May 31. A Board of Review appearance is not required.

 

I was out of town when the Board of Review was in session and could not make an appeal - what can I do about my assessment?  If a protest was not made to the Board of Review while they were in session, no further protests can be made. The tax laws of the State of Michigan are very specific in the requirement of a Board of Review protest.

 

If I am not satisfied with the decision that was made by the Board of Review, what may I do?  If you disagree with the decision of the Board of Review, you may file an appeal with the Michigan Tax Tribunal. You may file this appeal by mailing a letter to the Tax Tribunal stating your desire to further appeal the Board of Review decision. This appeal must be filed no later than July 31 and should be addressed to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909.

 

What is the appeal process for Commercial and Industrial properties?  Properties classified Commercial Real, Industrial Real or Development Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal prior to May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or the Michigan Tax Tribunal prior to May 31 if the personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19.

Paving Roads & Property Taxes    Back to Top

If our road is paved, will our property taxes go up?

Only if the market value of the property increases as a result of the improvement.
 

The mission of the Assessing Department is to establish annual assessments in accordance with State statute and properly accepted procedures of assessment administration.