Assessing

The Assessor’s Office is responsible for identifying and valuing all taxable real and personal property within the Township in accordance with Michigan’s General Property Tax Act and other applicable statutes.

Property Information is available for viewing at the Assessing Department during normal business hours or anytime online: Delta Township – Assessing & Tax Information For additional questions or to arrange an in-person meeting, please call our office at 517.323.8520 or email assessing@deltami.gov a staff member will respond within 2 business days.

All property is annually assessed as of tax day, December 31. Change of Assessment Notices are mailed in February. The following are helpful terms to understand when reviewing your assessment notice.

Assessed Value (AV): The State of Michigan requires that a property’s assessed value is equal to 50% of the estimated True Cash Value (TCV or fair market value). Generally, the assessed value is the same as the State Equalized Value (SEV) unless an equalization factor is warranted.
Taxable Value (TV) – The value on which property taxes will be computed. A property’s taxable value will only increase annually by the rate of inflation (CPI) or 5%, whichever is less, unless there is an addition to the property (physical improvement or omitted property) or increase due to a transfer of ownership.
TRANSFER OF OWNERSHIP: Occurs when a title or present interest in the property is transferred through a conveyance by deed, land contract, trust, distribution under a will, or certain leases. A Property Transfer Affidavit (PTA) is required to be filed with the Assessor for every transfer of ownership that takes place.
PROPERTY CLASSIFICATION: The General Property Tax Law provides that all property be classified into certain classifications for the purpose of maintaining uniformity of assessed values.

If a property owner disagrees with an assessment, they should contact our office. If the property owner is still not satisfied with the valuation, they may file an appeal, which will be heard by the March Board of Review. A property owner must appeal to the March Board of Review to protect their right to further review at the State Tax Tribunal.