Assessor

Responsibilities

The Assessor’s Office uniformly and accurately values all taxable property in the City of Gladstone. The office is responsible for preparing the Assessment Rolls of the City for all classes of property subject to taxation. The State Constitution and statutes require that, notwithstanding any other provision of law, the assessed values placed upon the assessment roll shall be at fifty percent (50%) of true cash value.

Proposal A

Passed by the voters in March of 1994, Proposal A placed additional limits on values used to compute property taxes. Starting in 1995, property taxes were calculated using “taxable value”. This value is capped by the inflation rate multiplier until a property transfer of ownership. Prior to Proposal A, taxes were calculated on the “State Equalized Value” (SEV). This value represents market or true cash value and changed annually regardless of changes in ownership.

What is Uncapping?

Uncapping is the process of raising the taxable value to the current assessed value after certain transfers of ownership. The Taxable Value is what your taxes are based off. See example below:

John Johnson buys a home on May 5^th, 2021. This home was listed on the market from a seller he did not know. When he purchased the home in 2021 the Assessed value was $40,000 and the taxable value was $28,000. Because this was a transfer of ownership that qualifies for an uncapping, this property will uncap in 2022. In 2022, the assessor determines the Assessed value of the property is $41,000, the 2022 taxable value will than uncap and become $41,000. After this, the taxable value will then be capped at $41,000 and will only increase by the rate of inflation or new improvements to the property. In February of 2022, John Johnson will receive an Assessment Change Notice in the mail that will notify him of these changed.

Property Data

The Assessor’s Office is a valuable source of information for the public, maintaining data on each parcel of property in the City. This includes plat maps and record cards for almost 3,200 real property parcels.

Principal Residence Exemption (Homestead Exemption)

Another function of the Assessor’s Office is to record, maintain and edit the status of each parcel of property in the City to determine whether it qualifies for a Principal Residence Exemption (PRE). In most cases a Principal Residence exemption can only be applied to one dwelling. More information on PRE

Land Divisions & Combinations

The administration of land divisions and combinations is the responsibility of the City Zoning Administrator, Renee Barron. Please contact Renee for information or assistance in this process: rbarron [at] gladstonemi.org

Tax Bills

Values placed on taxable parcels are given on an assessment roll to the City Treasurer. The Treasurer creates a tax roll that includes the amount each parcel’s tax bills will be. For tax bill information please contact the City Treasurer, Vicki Schroeder: vschroeder [at] gladstonemi.org

Property Transfer Affidavits

For each transfer of ownership of a property, a Property Transfer Affidavit must be completed and filed with the Assessor of record where the property is located within 45 days of transfer.

Change of Assessment Notices

Change of Assessment Notices are mailed in February of each year and taxpayers are given the opportunity to protest their assessment before the City’s Board of Review in March. The Board of Review is composed of three City property owners, appointed by the Commission for two-year terms. The Board has the discretion and authority to adjust an individual’s assessment if warranted.

Tax Tribunal

Additional information regarding the Michigan Tax Tribunal may be obtained from the Michigan Tax Tribunal web site.

Tax & Assessing Information Look-up