General Property & Tax Payer Information

 

PERMANENT PARCEL NUMBERS

Permanent parcel numbers are assigned to each tax description in Ottawa County by the Ottawa County Equalization Department. These numbers are used to assess and tax each parcel located in the City of Zeeland. To find a parcel number for each parcel, please click on the link below. You can locate a real property parcel number by searching by address or owner name.

Within the City of Zeeland, all real, personal and industrial facilities parcels have parcel numbers which follow certain patterns.

70-16-xx-xxx-xxx      This is a real parcel
70-17-xx-xxx-xxx      This is a real parcel
70-50-xx-xxx-xxx      This is a personal property parcel
70-55-xx-xxx-xxx      This is a real parcel on the IFT Roll
70-57-xx-xxx-xxx      This is a personal property parcel on the IFT Roll
70-73-xx-xxx-xxx      This is a commercial rehabilitation parcel

SALES AND TRANSFERS OF OWNERSHIP

The General Property Tax Laws of the State of Michigan state that property is assessed at fifty percent of its true cash value. True cash value is defined as being what a buyer would reasonably expect to pay in money for a property if it were exposed to the market for a reasonable period of time, with a willing buyer and willing seller, neither being under any undue pressure to buy or sell, both buyer and seller knowledgeable of the market, and not at forced sale or auction. True cash value assumes the property to be free and clear of mortgages, liens, debts, special assessments, or other encumbrances.

Assessors must research property sales data by analyzing recorded deeds and entering property transfer affidavits.  Property transfer affidavits are required to be filed with the local jurisdiction within 45 days of transfer.

Sales are reviewed according to State Tax Commission guidelines and if they “qualify” they will be included in sales ratios and sales comparison ratios.
 

 Property Transfer Affidavit Form

 BOARD OF REVIEW

The Board of Review begins hearings of appeals by taxpayers on the Tuesday following the first Monday in March. The Board consists of three residents of the City of Zeeland and are appointed by City Council. Their function is to review the entire assessment roll for omitted properties and then to act upon information and appeals brought to them by the assessor or city property owners. They act on each property individually to either sustain, increase or decrease assessed values based on market data, or recalculate taxable values based on pertinent information provided to them. An appeal to the local Board of Review may be mandatory before an appeal can be filed with the Michigan Tax Tribunal.

Appeals to the Board of Review are by appointment.  Appointments may be made by calling (616) 772-0872 Monday thru Friday from 8:00 am to 5:00 pm.

The appeal form needs to be completed prior to the scheduled appointment time and three copies made for each Board of Review member, along with copies of supporting documentation (appraisals/sales comps).

 A separate appeal form must be completed for each parcel.

Petition to Board of Review
 
You may appeal the assessed value, the taxable value, or both.  You may also appeal the property classification. Taxable values are a function of last year’s taxable value, additions to property, demolitions, ownership transfers, and the inflation adjustment multiplier.

 Only the owner or his/her authorized agent may appeal the assessed or taxable value of any property.  An agent must bring a letter of authorization signed by the owner in order to file an appeal on behalf of the owner.

The General Property Tax Laws of the State of Michigan state that property is assessed at fifty percent of its true cash value. True cash value is defined as being what a buyer would reasonably expect to pay in money for a property if it were exposed to the market for a reasonable period of time, with a willing buyer and willing seller, neither being under any undue pressure to buy or sell, both buyer and seller knowledgeable of the market, and not at forced sale or auction. 


True cash value assumes the property to be free and clear of mortgages, liens,debts, special assessments, or other encumbrances. 

Decisions of the Board of Review are mailed to the taxpayer of record after the adjournment of the Board of Review sessions.

MICHIGAN TAX TRIBUNAL

Taxpayers who have appealed to the Board of Review in March and still believe that the SEV or TV of their property is not correct may appeal to the Michigan Tax Tribunal in the same year as the assessment is made. The filing deadlines differ by the class of property:

Commercial, Industrial or Utility real and personal property: 
Deadline May 31 (no prior appeal to the Board of Review is required)


 Residential, Agricultural and all others: 
Deadline July 31 (prior appeal to Board of Review is mandatory)

 
Small Claims Division of the Tribunal is available for small amounts of contention and can be started by writing a letter of appeal to the Tribunal. Small claims division of the tribunal is informal and enables taxpayers to present their own cases.

Entire Tribunal cases are for large appeals and can be started by filing a petition with the parties of interest and the Michigan Tax Tribunal.  This is a more formal venue and is accompanied by filing fees.
 
PRINCIPAL RESIDENCE EXEMPTION

Following the passage of Proposal A, a new exemption from school operating millage was created for owner-occupied principal residences.  A principal residence is the single home of the owner(s) to which s/he will always return. A property may be partially exempted in the case of a duplex.
 
Requirements: 

  • Must be owned and occupied by June 1st
  • An original affidavit must be filed with the local jurisdiction timely
  • Married couples filing jointly are entitled to one exemption only
  • Residents of nursing homes/assisted living facilities may retain their exemption as long as the home is vacant awaiting their return and not used as a rental.

Principal Residence Exemption Form

REQUEST TO RESCIND HOMEOWNERS PRINCIPAL RESIDENCE EXEMPTION
 

When a person no longer owns and occupies the property as their principal residence s/he must file a rescission with the local jurisdiction to remove the PRE.  The PRE will be removed by the assessor from the tax roll beginning with the next tax year.

Request to Rescind PRE Form

Additionally homeowners who have moved to a new principal residence and have their previous home for sale may qualify for a conditional rescission for up to three years.  There is a required state form that needs to be completed and timely filed with the assessor.

 The requirements to qualify are:

  • The home may not be rented or used for commercial purposes.
  • The owners must have qualified for a new principal residence in Michigan and provide proof.
  • The initial filing of the form must be within 90 days of vacating the old home.
  • The exemption is an annual filing and needs to be completed on or before each December 31.

Conditional Rescission of PRE Form

SPLITS & COMBINATIONS

 
PERSONAL PROPERTY TAXES AND REPORTING REQUIREMENTS
   

The personal property of businesses in the State of Michigan is taxable unless specifically exempt by the Michigan General Property Tax Laws.

Taxable personal property is generally the furniture, fixtures, equipment, machinery, leasehold improvements, office machines, computers and tools of a business. All taxable property must be reported annually to the local assessor on or before February 20. The Michigan State Tax Commission has an approved form which must be used in reporting personal property. This form includes specific instructions. Note that taxpayers are to report all property at their location on tax day, including leased or loaned equipment. There are several schedules on the form to allow for this reporting. Failure to report personal property will result in an estimated assessment which will result in a tax liability for that year.

 
Tax day is December 31 each year. The personal property statement requires that all property be reported based on its location on December 31---regardless of where it may have been moved to after tax day. This also means that taxes will be due based on where the property was located on December 31 even if disposed of during the tax year.

 
 Personal Property Form