Frequently Asked Questions (FAQs):
Assessing
What are some examples of Personal Property?
Personal Property consists of items such as furniture, fixtures, machinery, equipment, office equipment, computer equipment, signs, and in some cases leasehold improvements. Please call the Assessing Department if you have any questions regarding what is considered Personal Property.
Where do I report my business Personal Property?
A Personal Property Statement is mailed annually, in late December, to each commercial and industrial business owner. The form must be completed and filed with the local jurisdiction where the personal property was located on December 31. The filing of Personal Property Statements is mandatory. If the Assessor does not receive a Personal Property Statement by the February 20 deadline, by law, the Assessor is required to estimate an assessed value.
What if I have Personal Property in more than one jurisdiction?
Assets are required to be reported to the jurisdiction where the property was located on December 31.
Do I report assets fully depreciated or expensed under Section 179 of the Internal Revenue Code?
Yes. All assets, even though fully depreciated under the Internal Revenue Code, must be reported as the cost when new, under the year purchased. When an item is sold or removed, it will not be reported the following year. All assets must be reported even if the asset was expensed under Section 179 of the Internal Revenue Code. All costs reported must include freight, sales tax and installation.
Do I report equipment that is leased from another company?
Yes. This equipment should be reported under Section J on the Personal Property Statement. Remember to include the type of equipment, the leasing company name and address, and the lease number for your account, if available. Be sure to include the cost new, as if you had purchased it. Listing your contact phone number for the leasing company does assist our office. We do contact the various leasing companies to verify that they have received a Personal Property Statement.
I operate a business out of my home. Am I required to file a Personal Property Statement?
Yes. Any business, regardless of their location, is subject to the Personal Property assessment and taxes.
I lease the space my business occupies. Isn’t that double taxation?
No. Personal Property tax is on the physical (tangible) assets of the business, not on the land, structure, or buildings. Personal Property tax is assessed to the business owner, not the owner of the real estate.
If I moved from the
Township in the middle of the year, do I have to pay both the
Summer and Winter tax bills?
Yes. December 31 is tax day in the State of Michigan. Personal Property is assessed based on its location on that day. If a business moves out of the Township any time after that date, the business owner is still responsible for the full year’s taxes. If you purchased a business during the year, it is important to verify that the Personal Property taxes have been paid. Any delinquent taxes due from a previous owner remain a lien on the Personal Property even though you have purchased those assets.
What are move-ins?
Move-ins are items of Personal Property that were not assessed in DeWitt Charter Township in the previous year. This includes acquisitions of previously used property, used personal property you have moved in from a location outside of theTownship, personal property that was exempt in the previous year and personal property that you mistakenly omitted from your statement in the previous year. Move-ins DO NOT include property that you moved from another location within the Township.
When are Personal Property taxes due?
Personal Property taxes are due at the same time as real property. Personal Property taxes are computed using the same “non-homestead” rates as paid by real property owners. The summer tax bill is payable from July 1 through September 14. The winter bill is payable from December 1 through the following February 14.
Assessing | Top of Page
Building
How long will I wait for permit approval?
Applications are processed
in chronological order of receipt and on an average are approved
within 1-2 weeks, however it may take longer depending on the
magnitude of the project and the number of applications awaiting
review. Every attempt is made to review applications as soon as
possible. Applicants will receive a phone call as soon as the
application is approved and the permit is ready for pick-up.
What can you do to speed up the process?
Providing a properly
completed application and all required additional application
documents (drive permit, soil erosion permit, etc.) enables us
to give you quicker service.
How much is a permit?
Permit fees for electrical, plumbing and mechanical permits are based on the number of inspections plus unit costs (i.e. the number of circuits being installed for an electrical permit or the number of fixtures being installed for a plumbing permit). The final number of unit costs and inspections will determine the cost of a permit. Building permits are based on the “market value” of the work to be completed. Fees for permits, if applicable, can be viewed online in the fee schedule.
What is “market value”?
It is the cost of the project if you hired someone to complete the work. For the purpose of calculating building permit fees, it includes labor, materials and profit. Land or real estate value is not included. The Building Department has per square foot costs that will be used as a minimum. Once the “market value” is determined, the permit fee can be calculated.
Who can pull a permit?
The homeowner may pull a permit only if they do their own work on their own residence. Otherwise, a permit is required to be pulled by a licensed contractor who is registered to work in DeWitt Charter Township.
Building | Top
of Page
Planning
How can I find out what a property is zoned?
You can call the Planning Department at (517) 669-6576. If you can provide us with an address or parcel number (from the tax bill), we can tell you the zoning of the property. If you don’t have the address or parcel number, we can sometimes find the zoning with a description of the location of the property and/or the property owner’s name.
How can I find out what my setbacks are?
A setback is a zoning term for the distance that a building must be from a property line or road right-of-way. Setbacks vary depending upon the zoning district where the property is located. If you know the zoning district of the property, you can review Section 5.18 of the Zoning Ordinance, for a Schedule of Regulations. Keep in mind that if the building is a Special Use in the zoning district (like a church in a residential area, for example), you will have to also review the conditions associated with the Special Use for additional setback requirements. Special uses for each zoning district are described in the Zoning Ordinance. As always, if you have a question, call the Planning Department at (517) 669-6576.
What is a variance? Why would I need one?
Please see the Variances section of this website.
Can I run a business in my home?
Please see the Home Occupations section of this website.
Where can I get a copy of the plat drawing for my subdivision?
The State of Michigan has an online searchable database of all of the recorded plats in Michigan. You simply need to enter the name of the county and a portion of the name of the subdivision. You can then print a copy of the plat on an 81/2" x 11" sheet of paper. Note that if the plat was recorded recently, it may not yet be in the State’s database: www.cis.state.mi.us/platmaps/sr_subs.asp.
Planning | Top of Page
Treasurer
How is property assessed?
Real Property assessments are based on market values and are assessed yearly by the Assessing Department. Assessment notices are mailed to taxpayers of record in late February of each year. Personal Property assessments originate from a filing of a statement by the taxpayer. If a Personal Property statement is not furnished, the assessor is authorized to assess such amount of Personal Property as deemed reasonable and just. The business property owner is required by law to report the value of property owned on a Personal Property statement provided by the assessor.
What is the difference between real and personal property?
Real property is property which is attached such as land and buildings. Real Property taxes are assessed on either commercial/industrial or residential property. Personal Property is any property that isn’t Real Property such as equipment, furniture and fixtures. Personal Property taxes are assessed only on property that is used in a business.
Additional information
on Personal Property is available through the Township
Assessing Department.
What is the difference between assessed value and taxable value?
Taxable value (TV) is the value used to compute your tax bill. Assessed value (SEV) is one half the market value, as determined by the assessor. SEV grows as the market rate of property grows. TV increases are capped to inflation rates for the time that you own the property. In the year following a transfer of ownership, the TV uncaps and will increase to the SEV, which will increase the taxes.
Now that I know my taxable value and homestead exemption, how are my taxes computed?
| To calculate your tax bill, the following equation is used: |
| Taxable value x millage rate / 1,000 = taxes |
| Example: |
$75,000 |
taxable value with a millage rate of 14.1448 |
| |
75,000 |
|
| X |
14.1448 |
|
| |
1,060,860 |
1,060,860 / 1,000 = $1,060.86 tax bill |
I didn’t receive a tax bill, what should I do?
Call the Treasurer’s Office and we will be glad to mail you an additional copy. If you have an escrow, your bank most likely requested it to pay on your behalf.
What if I can’t pay the tax bill when it is due?
Installment payments are permitted. Even if you only are able to pay a portion, it can reduce the base amount due that interest is charged from.
What are the penalties for late payments on taxes?
Summer taxes, due September
14th, are charged 1% starting September 15th, and an additional
1% per month on the first of each month. On February 15th, an
additional 3% penalty is added to the amount due. At the end of
February, the total interest and penalty is 9%. As of March 1st,
the tax is turned over to Clinton County for collections and additional
interest and penalty is added.
Winter taxes, due February
14th, are charged a late penalty of 3% as of February 15th. The
Township receipts tax payments through the end of February and
as of March 1st; the tax is turned over to Clinton County for
collections with additional interest and penalty.
I owe taxes from last year, how do I find out how much is my payoff?
Once taxes are turned over to the County, you need to call them for payoff information. The Clinton County Treasurer can be reached at (989) 224-5280.
If I don’t pay my taxes, will I really lose my house and property?
YES. Property owners who had delinquent taxes under the old law could lose their property, but they had more time to pay and more “second chances”. Under the current law, if your taxes are delinquent for three years, that’s it. You’ve lost the property. You cannot get your property back after it has been foreclosed. Property that has been foreclosed will be sold at public auction.
Treasurer | Top of Page
|
