City of Warren, MI

Assessing Department

Marcia D. Smith City Assessor One City Square Suite 310 Warren, MI, 48093-2397 Phone: (586) 574-4532 Fax: (586)574-0793

Thomas Agrusa, Deputy Assessor

What We Do:
The Assessing Department has the responsibility of preparing the Assessment Rolls and Tax Rolls of the City for all classes of property subject to taxation. Appraising and’ otherwise determining the true cash value of all such properties in the City carries out this responsibility. 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 March 15, 1994, places additional and profound limits on values used to compute property taxes. Starting in 1995, property taxes were calculated using “ taxable” value, capped by the consumer price index until a property transfers ownership. Prior to Proposal A, taxes were calculated using “ State Equalized Value” (S.E.V.) which keeps pace with market value regardless of ownership change.

Mission Statement:
It is the purpose and the mission of this office:
to provide the citizens and property owners of the City of Warren with fair and equitable assessments;
to provide information to the public that is accurate and reliable, and to provide that information mindful that service to the public is the reason for our existence;

to provide information to other departments of city government in an efficient manner allowing them, the users of our information, to better perform their various duties;

to provide all these services in a manner that is courteous and businesslike, and in a fashion which complies with the constitution and laws of the State of Michigan and the Charter of the City of Warren.

The Assessing Department also serves as a source of information for the public, maintaining data on each parcel of property in the City including subdivision plat maps for public inspection. This information is maintained for over sixty thousand parcels, of which approximately 56,000 are real property and approximately 4,200 are personal property. These include, as well as ad valorem parcels, Industrial Facility Tax (IFT), Tax Increment Financing Authority (TIFA), Downtown Development Authority (DDA) and Renaissance Zone properties.

Twice a year, the Department prepares rolls for the City, the County and the school tax billings totaling $205 million of which over $69 million is levied for City operations.

The Department, with the support of the Mayor and City Council, continues to improve public access to thousands of informational items pertaining to property in the City. The computerized appraisal and information system has greatly enhanced the availability of this information for use by the citizens of this community.

An additional function of the Assessing Department 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 from a portion of school tax. The Department also analyzes affidavits and deeds on every transferred property within the City that would trigger an “ uncapping” of the taxable value in accordance with Proposal A.

The Board of Review, created by Charter, is composed of five members appointed by the Mayor for five-year terms. The Board convenes on the third Monday in March of each year and meets for a period of not less than three calendar days to hear concerns of persons considering themselves aggrieved in the way their property is assessed. The Board has the discretion and authority to make adjustments to the individual’s assessment if warranted.

General Property Tax Law also provides for a special meeting of the Board of Review to be held on specific days in July and December for the purpose of correcting clerical errors or mutual mistakes. They may also grant principal residence exemptions and consider poverty exemptions for the current year at these meetings.