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Assessed Value is defined by state law as 50% of the market value of the property as of December 31st of the preceding year. Taxable value is derived from a formula created by Proposal A in 1994, designed to limit Taxable value increases at the rate of inflation or 5% whichever is less.
All assessed values are calculated according to State Tax Commission standards. This value is shown as the State Equalized Value or SEV on your tax statement. Assessments are calculated using a mass appraisal technique that takes into account the current cost to replicate your house and then depreciates that cost based on the age of the structure.This number is then adjusted to market value by comparing the depreciated cost of homes that have sold in your area to their sales price. Each year, the Assessor is required by law to analyze sales within economic neighborhoods using a sales study to adjust that neighborhood so that assessed values are at 50% of market value.
The term Taxable Value was used in the 1994 constitutional amendment known as Proposal A to replace SEV in the property tax equation to calculate property tax bills. The first step in the process of determining Taxable Value is to calculate the Capped Value of every parcel of assessable property using the following formula:
Capped Value Formula:
Prior Taxable Value - Taxable Value of Losses x Lesser of 5% or CPI multiplier + Taxable Value of Additions = Capped Value
CPI is the Consumer's Price Index (Inflation Rate) as calculated by the State of Michigan each fall.
The legislature has defined Taxable Value to be the lesser of SEV or Capped Value. Assessors are required to annually calculate a Capped Value for each individual parcel of real property. The Capped Value is then compared to the SEV of that property, and the lower of the two will be its Taxable Value upon which taxes are levied. The year following an eligible transfer of ownership, the SEV of the transferred property set in that year is its Taxable Value.
The Equalization Timetable
For 2018, the State Tax Commission is allowing a 24-month appraisal study (differs from sales study) to determine the property assessments for all other classes of property (agricultural, commercial, industrial, etc.)
The State Tax Commission has allowed the use of foreclosure sales in the preparation of the assessment rolls. However, these sales must meet a set of standards and requirements established by the STC. The holder of the mortgage, which is usually the seller of the real estate, must provide a Real Property Statement to the local Assessor. These forms are rarely, if ever, submitted and therefore do not appear in the Township sales studies. In addition to the returning of the forms, other conditions must also be met. One of the most important conditions, and most obvious, is that the home must not show any signs of vandalism or excessive deferred maintenance. It should be in approximately the same condition as the surrounding properties. As a result of the STC requirements, very few foreclosure sales are included in the preparation of the Delhi Charter Township assessment rolls.
SEV - As stated in the Equalization timetable for 2018, the time period of the sales study for residential property assessments is from April 1, 2015 through March 31, 2017.
Taxable - Remember, unless there is a transfer of ownership, the definition of Taxable Value is the lesser of the SEV or the Capped Value, which is last year's Taxable Value (adjusted for physical changes) multiplied by the CPI (=1.021% for 2018).
Since the beginning of Proposal A in 1994, overall increases in SEV have generally been greater than the increase in Taxable Value capped at the CPI. The longer a property has been owned and capped, the greater the gap between the SEV and Taxable Values.
See a Property Assessment Example
By state law, a home’s assessed value is not half its purchased price, but half of its market value.Section 211.27(5) of Michigan Compiled Law states “Beginning December 31, 1994, the purchase price paid in a transfer of property is not the presumptive true cash value of the property transferred. In determining the true cash value of transferred property, an assessing officer shall assess that property using the same valuation method used to value all other property of that same classification in the assessing jurisdiction.”For more information, please view the State Tax Commission’s Bulletin No. 19, 1997 on “Illegal Practices of A: “Following Sales” and B: “Assessing over 50%”.
Until 1994, property was valued for tax purposes at half its market value. This is called “State Equalized Value” or SEV. In 1994 voters passed Proposal A, which limited the growth of property tax assessments. The formula under Proposal A keeps the taxable value of a property from growing as fast as the SEV. This gap can increase over time. However, in the year following an eligible transfer of ownership, the taxable value is uncapped and is made equal to the SEV, but only for that year following the transfer of ownership.When a parcel is uncapped there could be a substantial increase in the tax depending on the difference between the taxable value and the State Equalized Value of the property.
As mentioned above, there are two distinctly different numbers associated with each property. The SEV represents half the property’s market value and taxable value which is a multiplier in your tax bill. If you have a home that is truly similar to your neighbor’s home your SEV should be about equal to theirs; however, the taxable values would probably not be the same.Since the passage of Proposal A in 1994 the Taxable Value is used to calculate tax bills. Each taxable value will depend on the capped value formula and whether or not there has been a transfer of ownership or a change in the CPI. The taxable value calculation is also subject to any additions and/or losses to the property. SEV and taxable value are not the same and should not be compared when calculating a tax bill.The calculation for your tax bill is as follows: Taxable value times voter approved millage rate equals property tax bill.
There are several factors that affect your tax rate. The reason may be because:
Assessment information on your property is public record, and the Assessor’s Office has some of its data available on the internet. You can access this information free online.You may also obtain assessment information by stopping by our office during normal business hours.
Delhi Charter Township has a reappraisal program in place and we periodically visit every property to update our records. We do this to make sure that our record cards are as reliable as possible and so we can calculate the most accurate assessment possible for you. We encourage you to check to make sure your property information is correct. If you do not have internet access, you can stop by our office.
If there is a difference between what you are telling us and what we have on our record cards, we will be happy to correct your information after our office has verified the item(s) in question. This may include having an Appraiser stop by your property to re-measure or to verify the item(s) in question.
Each year, usually during the last week of February, our office will mail to the owner of record a Notice of Assessment. Unfortunately, this form looks intimidating; however, please read it very closely. This is a very important form and it is our notice to each property owner of record.
How to Read Your Assessment Notice
In general, the Notice of Assessment explains Proposal A of 1994. It also informs the property owner of the current assessed and taxable values and compares these numbers to the prior assessed and taxable values. In addition, this form states the percent of principal residence exemption the property is receiving, the estimate of property tax increase/decrease for the upcoming year, and notes if there was a transfer of ownership.
Please make sure that if you are claiming a Principal Residence Exemption that it is noted on this form. If our records say 0% then you are not receiving your credit.
Who qualifies for a Principal Residence Exemption?
After checking your records and you disagree with the assessment, you should come in and talk with our office about the valuation of your property. If you are still not satisfied with the valuation and wish to proceed with filing an appeal, you will need to schedule an appointment to appear before the March Board of Review. Please call the Assessing Department at (517) 694-1502 to schedule an appointment.
The March Board of Review has jurisdiction on valuation appeals for the current year only. You may not (by state law) dispute prior year valuation at the March Board of Review. Once the March Board of Review closes its public meeting, the assessment roll is closed and certified. No further changes can be made except those allowed by state law (i.e. clerical error, mutual mistake of fact, or Principal Residence Exemption/Homestead corrections, Michigan Tax Tribunal or State Tax Commission judgments).
Public Act No. 206 of 1893 of Michigan State law mandates that all businesses must annually file a declaration of personal property with the Assessor of the jurisdiction where the property is situated on December 31. All commercial and industrial businesses have the responsibility of filing a statement with the Assessor, whether a statement was mailed to them or not. If a business has no personal property which is assessable, they still must sign and return the form with a declaration of why no assessable property exists.
Find Assessing Forms
The State of Michigan requires all commercial and industrial businesses to submit a personal property statement to the Assessor’s Office no later than February 20 each year. To ensure timely processing and correct valuation please turn these statements in as soon as possible. Asset listings with addresses of the property location(s), acquisition date and cost, asset category, and disposal lists are extremely helpful.If your company closed prior to December 31 of the previous year, you must notify the Assessor’s office in writing prior to the March Board of Review or you may have an assessed and taxable value assigned to your account which will result in future tax bills.
If your declaration is not filed in a timely manner, an estimated personal property assessment will be determined and will be the basis for your tax bills. Failure to file this form may eliminate the business’ right to appeal the assessed and/or taxable value at the local or state level or file a correction with the State Tax Commission.
If a business has no personal property which is assessable, they still must sign and return the form prior to the March Board of Review with a declaration of why no assessable property exists.
If you own and occupy your principal residence, it may be exempt from a portion of your local school operating taxes. To claim an exemption, you must complete the Principal Residence Exemption Affidavit and file it with the Assessor’s office by November 1 of the year of the claim. The Assessor’s Office will adjust your taxes on your next property tax bill. Note that this is an exemption from part of the taxes and does not affect your assessment. You must own and occupy your principal residence to receive this exemption. Owning means you hold the legal title to the principal residence or that you are currently buying it on a notarized or recorded land contract. Renters should not file this form.Occupying means this is your principal residence, the place you intend to return to whenever you go away. It is the address that appears on your driver’s license or voter registration card. You may have only one principal residence at a time* (See Exception below). Vacation Homes and Income property which you do not occupy as your principal residence may not be claimed. If you are living only in a part of the home you may file a partial homestead exemption. Please call the Assessor’s Office at 517-694-1502. We will help you calculate the proper percentage.You may also file an exemption(s) if you own vacant and contiguous land next to your homestead property. View more information from the state about the principal residence and homestead exception:
If you claim an exemption, then stop using the property as a principal residence, you must notify the Township Assessor within 90 days of the change or you may be penalized. This can be done using the Form 2602 (PDF) request to rescind homeowner’s principal residence exemption.
A conditional rescission allows an owner to receive a principal residence exemption (pre) on his or her current property and on previously exempted property simultaneously if the previous principal residence (all must apply): is not occupied, is for sale, is not leased, is not used for any business or commercial purpose.In general, an owner may receive the PRE on the previous principal residence for up to three years if the conditions above are met. The owner must annually submit Form 4640 on or before May 1 in the initial year and December 31 thereafter. Only the owner who previously occupied the property as his or her principal residence qualifies for the conditional rescission. Conditional rescissions are not retroactive. At this time the July and December Boards of review do not have jurisdiction over them to make changes if you miss the filing deadline.
With the exception of conditional rescinds, recent tax law changes allow the Township to correct the homestead status for the current year, and with Board of Review approval, three prior years. After Board of Review approval, if you are due a refund from prior year’s tax payments, your refund will be issued by the Ingham County Treasurers Office.To correct your exemption, please complete a PRE application and submit to the Assessor’s Office as soon as possible. Also, please make sure we are alerted that your property PRE status needs a correction.
If you are moving, please inform the Assessor’s Office in writing as soon as possible. Please include your name, current address, address where you’d like your mail to now go, and your phone number. Please make sure we can read it. Our address is:Assessor’s Office2074 Aurelius RoadHolt, MI 48842Fax: 517-694-3316.
You may also submit a request via email.
If you recently married and wish to change your name on your Delhi Charter Township accounts please supply the Assessor’s Office with a short note letting us know you would like to change your name, a copy of your marriage license and a copy of your driver’s license (with picture) reflecting your new name, and we will change the accounts.If someone on the title of your property has passed away and you would like their name removed from your Delhi Charter Township accounts please supply the Assessor’s Office with a copy of the death certificate and a short note letting us know you would like the name removed and we will change the accounts.Using a marriage license or death certificate to change/remove a name from a Delhi Charter Township account will NOT change the title of your property. To change title you must draft a legal instrument (i.e. deed). If you wish to change title of your property you should seek legal counsel to help you do so. Delhi Charter Township employees can not provide you with any legal counsel.
Delhi Charter Township employees do not calculate tax prorations. Please seek legal counsel, help from a Title Insurance Company or lending institution to help you calculate a tax proration.
You have the right to further appeal to the Michigan Tax Tribunal. For Residential properties this appeal must be filed with the Michigan Tax Tribunal on or before July 31st of the current year. Failure to appear before the March Board of Review before hand may eliminate your right to appeal your value at the Tribunal. Property classes other than Residential have different appeal dates. Please visit this link to find your due date:
Each year, usually during the last week of February, our office will mail to the owner of record a Notice of Assessment. Unfortunately, this form looks intimidating; however, please read it very closely. This is a very important form and it is our notice to each property owner of record. This form is sent to property owners that have had a change in their assessed value or taxable value for that year.
With the exception of conditional rescinds, recent tax law changes allow the Township to correct the homestead status for the current year, and with Board of Review approval, three prior years. After Board of Review approval, if you are due a refund from prior year’s tax payments, your refund will be issued by the Ingham County Treasurers Office. To correct your exemption, please complete a PRE application and submit to the Assessor’s Office as soon as possible. Also, please make sure we are alerted that your property PRE status needs a correction.
If you are moving, please inform the Assessor’s Office in writing as soon as possible. Please include your name, current address, address where you’d like your mail to now go, and your phone number. Please make sure we can read it. Our address is: Assessor’s Office2074 Aurelius RoadHolt, MI 48842Fax: 517-694-3316.
Planning a vacation outside the country? A U.S. passport is required when traveling by plane to another country. The Delhi Township Clerk's Office is an official passport acceptance agency and can also produce passport photos to the correct specifications of the application.Depending upon what is needed, the process can take at least 20 minutes. Make sure you give yourself enough time for the application process and be sure to bring in all of the required information and documentation as it will save time and help your chances of getting approved.View a more comprehensive source of information.
To apply, you must complete an application form. View the online application form or use a blank form at the Clerk's Office. If you are filling it out in person, you must use black ink. After filling out the application form, you must present certain items of identification and the required methods of payment to apply before signing it.
These items include:
In addition, an application will not be accepted without the proper payment requirements.
In addition to having a completed application, proof of citizenship (certified copy of birth certificate), and a 2 inch by 2 inch photo, both parents must be present for minors. For passports, a minor is anyone under the age of 16 at the time of application. Both parent must also have their driver's licenses with them at the time of application. If both parents are not able to be present, an affidavit must be filled out from the absent parent and signed in front of a notary. The affidavit form is available in clerk's office. A copy of the front and back of the absent parent's driver's license is also required.
There are two separate payments required for an application to be accepted:
The costs of a passport are as following:
The Clerk's Office accepts passport applications Monday to Friday from 8 a.m. until 4:30 p.m., excluding Township holidays.
If you want to engage in transient sales, our township ordinance requires that you apply for a Transient Sales License. If you don’t comply with the ordinance’s requirements, you may be charged with a misdemeanor offense or subjected to other penalties.You may apply if you are soliciting for a school-approved fundraiser or other non-profit purpose, including religious solicitation at no charge. However, it is not required.
To apply, you must complete an application (PDF), which requires the following information:
In addition, each salesperson must provide a copy of his or her driver’s license.
If you will use a motor vehicle for your business, you must include the following for each motor vehicle:
With your application, you must remit the following fees:
The Township will hold the cash bond for 30 days after the license expires. It will be returned to you at that time. However, the cash bond may be held in whole or in part if any Township resident claims to have been cheated by your business or otherwise disturbed by your business.
You must not engage in transient sales before 10 a.m. or after 9 p.m. Sound from your motor vehicle (for example, music from an ice cream truck) must be at a reasonable volume.
The fire department does provide smoke detectors to residents of Delhi Township at no charge. If your home does not have a smoke detector, please contact the fire department at 517-694-3327. This service is provided only to those persons in owner-occupied dwellings, and the detectors will be installed by members of the fire department.
These personnel may be doing any number of things. As an example, new personnel are frequently learning the operation of equipment. Part of this training involves driving so that these people can get the units to the fire scene in a safe manner. Each new member on the department must spend a minimum of eight hours behind the wheel of the trucks to be familiar with their operation.Other reasons that personnel are going through neighborhoods include fire hydrant inspection and maintenance, street familiarization, and pre-fire planning of neighborhoods.
The Delhi Township Fire Department issues recreational burning permits on an annual basis. Call the Fire Department non-emergency phone number, (517) 699-3879, to apply for one.
More Burning Permit Information
The fire department does not provide this service. You must contact a private agency to do this. It is suggested to go through the telephone book Yellow Pages Directory, and pick a company. Most companies charge a nominal fee for this service. As an added note, if your extinguisher has a plastic neck, it may not be possible to refill this extinguisher.
That may very well be possible. Depending on the scheduled events for that day, it may be possible for our personnel to visit your son or daughter's party. The fire department is an emergency service and may be called out at the last minute, or may have to leave unexpectedly, but we do make reasonable attempts to attend functions such as this. Call 517-694-3327 for further details.
Fire department personnel may very well be able to provide this community education to your group. Call 517-694-3327 for further details.
The fire department does not assist in filling swimming pools. For this service, you must contact a private water hauler or pool company.
Several of our parks have pavilions available to be reserved for private events. Amenities vary depending on the park. Find available pavilions by searching our Facilities.
If you have questions, please contact the Parks and Recreation Department at (517) 694-1549.
Burning permits are issued by the Delhi Township Fire Department. Contact the Fire Department at (517) 694-3327 to apply. The Fire Department also has safe fire tips and Township regulations.
If you are interested in purchasing a plot or columbarium at one of our cemeteries, or have questions about openings/closings, please contact the Clerk's Office at (517) 694-2135. The Cemeteries page also has information about rates and rules and regulations.
Applications for building or fencing permits must be submitted and approved by the Community Development Department. Visit Community Development to find permit requirements and additional information.
You can pay sewer or tax bills for the Township in person at our Treasurer's Office, by mail, or drop them off in the drop box in the parking lot of the Community Services Center. There is also an Online Bill Pay option for a small fee.
Parks and Recreation offers a variety of youth sports year round. Check out the Recreation page to see a full list and to get application forms.
Election information, polling locations, and forms to register to vote or vote absentee can be found on the Clerk's Office page.
Weekly curbside trash/rubbish collection in Delhi Township is provided by private companies. It is up to residents which company they decide to use.
Contact the Delhi Township Treasurer's Office to set up your service and account information.
Phone: (517) 694-0333
Address: 2074 Aurelius Rd., Holt, MI 48842
Contact the Lansing Board of Water and Light to set up service.
Phone: (517) 702-6006
Address: 1232 Haco Dr., Lansing, MI 48912
Two utilities service Delhi Township, Consumers Energy and the Lansing Board of Water and Light. Residents should contact them to determine which one services their property and to set up service.
Consumers Energy - (800) 477-5050
Lansing Board of Water and Light (select areas only) - (517) 702-6006
Consumers Energy provides gas for Delhi Township. Contact them at (800) 477-5050.
Yes. The Delhi Township Recycling Center is located south of the Wastewater Treatment Plant at McCue and Grovenburg Roads. The Recycling Center is a self-service drop off center. Through a partnership with Granger, curbside recycling is also available for Delhi Township residents at no additional charge.
Recycling Center Address: 1418 Grovenburg Rd., Holt, MI 48842
Check to see what you can recycle
Cable and satellite TV and internet service are provided by various private companies which can be found in the phone book or through internet searches.
Local and long distance phone service is provided by numerous companies and can be found in the phone book or through an internet search.
The Holt Post Office is located at 2190 Aurelius Rd., Holt, MI 48842. Their phone number is (517) 699-2079.
Yes. The Capital Area District Library has a branch in Delhi Township and it is located in the same building as the Township Offices.
Library Phone: (517) 694-9351
There are several local public school districts that Delhi Township students can attend for primary education.
Holt Public Schools - (517) 694-0401
Mason Public Schools - (517) 676-2484
Eaton Rapids Public Schools - (517) 663-8155
Lansing Public Schools - (517) 325-6000
Dog licenses are required by law for all dogs over 4 months of age. Licenses can be purchased through Ingham County as well as a number of other animal clinics.
Ingham County issues dog licenses at the following locations:
1. Ingham County Treasurer's Office, Second Floor, County Courthouse, Mason, MI
2. Veterans Memorial Courthouse, First Floor, 313 W. Kalamazoo, Lansing, MI
3. Ingham County Animal Control, 600 Curtis St., Mason, MI