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Assessor & Property Info

Township Assessor Roger Smith

Assessing is the method used to determine how much taxpayers will pay in property taxes. Property taxes are charges to tax payers for the costs of governmental programs and services that benefit the general public and to finance public improvements, such as a road project or a new fire station. All taxable property within Pennfield Township must be annually assessed by the Township Supervisor or other assessor who is certified as qualified by the State Assessors Board. (MCL 211.10d).

Board of Review

Annually, the assessor shall prepare an assessment roll that describes all taxable real and personal property in the township as of December 31 and its assessed and taxable values. The Township Assessor presents the roll to the Board of Review by the Tuesday following the first Monday in March. The Township Assessor must also send Notices of Assessment increases to taxpayers at least 10 days before the Tuesday following the first Monday in March. These are increases that will show up in the summer and winter tax bills in that year. The Board of Review meets in March and examines and adjusts the property values on the assessment roll as necessary and appropriate. Taxpayers who want to appeal their assessment must first go to the Board of Review in March. If they are denied, they may then appeal to the Michigan Tax Tribunal. The Township Supervisor must deliver the certified tax roll to the Township Treasurer by July 1 for the Summer Tax collection and by December 1 for the Winter Tax collection.

Board of Review Members