布雷特·卡明斯著
People across Southwest Michigan are experiencing significant property devaluation stemming from extensive flooding. Even properties not directly damaged by the flooding are experiencing property devaluation resulting from the stigma of the area and speculation that it could get worse before it gets better. 在过去的几周里, many affected individuals contacted me asking whether they can: 1) refuse to pay their current property tax bill, 2)抗议付款, 或者3)与他们的税收斗争，直到有所作为. This article is going to focus on the latter, but I will quickly address the first two options.
不缴纳房产税将导致罚款, 感兴趣, 处罚, and possibly even losing your property to property tax foreclosure if you fail to pay for more than two years (MCL 211.1 节). Paying your property taxes under protest is not legally recognized in Michigan and will therefore have no effect on your underlying tax obligation.
上诉程序
A. 周年评税通知书
在接下来的几个星期里, 评税主任会发出评税通知书, 纳税评估, and Property Classification to each property owner (hereafter referred to as the “Notice”). 在页面的顶部，它会说“这不是一个税收法案.” This document is frequently thrown in the trash without review by most homeowners because, 毕竟, 它说这不是一项法案. The Notice is important because it states what the “assessed value” and “taxable value” of the property will be for the current tax year – the basis upon which the amount of your property tax is determined.
评估价值应为该物业真实现金价值的二分之一. The true cash value is defined as “the usual selling price at a place where the property to which the term is applied is at the time of the assessment” (MCL 211.27). 为本文的目的, we will assume true cash value is synonymous with the value you could sell your property for as of December 31 of the preceding year, 但请理解，实际情况比这要复杂一些. 也就是说，如果你的估价通知单上写着200美元,000, the local assessor believes the true cash value of your property to be $400,000.
The taxable value is multiplied by the local millage rate to determine the property’s tax liability. The taxable value can only increase annually by the rate of inflation or 5%, 以较低者为准(除非未封顶), 这超出了本文的范围). 结果是, properties that are owned by the same person(s) for long periods of time have a disproportionate ratio of assessed value versus the taxable value (i.e. 他们的纳税义务远低于房产所反映的价值。. If the taxable value is less than ½ of what you believe the true cash value of your property to be, 这可能不值得你花时间和精力去上诉.
If you believe there are errors in the Notice (for example the assessed value listed is more than half of what you believe your property is worth), 你可就评估提出上诉. Please understand that this does not relieve you from your obligation to pay your taxes. You must still pay your taxes; however, 如果你的上诉胜诉, 你会收到连本带利的退款. Please also note that you cannot appeal prior years; you may only appeal the current year (and future years).
B. 三月份的审查委员会
也有例外, 但一般来说是为了对房产税进行上诉, you must first file a petition to the March Board of Review (typically held the first or second week of March). This is filed at the Township level for many townships like Texas Township and at the City level for places like Portage and Kalamazoo. 你的通知将包括你的申请的地址和截止日期. To be successful at the March Board of Review, you need to present evidence supporting your claim. 例如, 如果你声称你的财产被高估了, you need to provide evidence that the true cash value is less than double the assessed value. If you receive the outcome you desire from the March Board of Review, you need not go further. 然而，如果你没有得到你想要的结果，并不是一切都失去了. 下一步将是向密歇根税务法庭上诉.
C. 密歇根税务法庭
密歇根税务法庭 has two divisions: the full tribunal, and the small claims division. This article will only address the small claims division since it has jurisdiction over a proceeding in which residential property is involved. All petitions to the Tax Tribunal for residential property are due on or before July 31st 有关的纳税年度.
The Tax Tribunal will assign your petition to the docket and serve the docket notice on the tax assessor. The tax assessor has 28 days to file an answer or risk being found in default. 之后, the parties may engage in discovery related to the valuation of the property and it’s possible for certain motions to be filed (although quite rare in the small claims division). The Tax Tribunal will set the matter for an in-person hearing at some point in the ensuing months with a Tax Tribunal judge presiding.
根据我的经验, the hearings are typically noticed out for some time between January and March of the following year after the subject Notice was sent; however, 这在很大程度上取决于法庭的案卷和管理.
D. 结论
这不是一个快速的过程, 虽然一开始看起来很吓人, many people are successful in appealing their taxes if they are adequately prepared and have the requisite evidence to support their claim. 龙8国际app has experienced real estate attorneys that can help you navigate the nuances of property tax appeals and any other real estate needs you may have. 免费咨询，请致电 (269) 382-4818.
