WELCOME TO THE ROSCOMMON TOWNSHIP ASSESSOR’S OFFICE
The Assessor is responsible for the assessment of properties for the purpose of property taxes in Roscommon Township. There are two main duties that your Assessor is required to do; inventory and list all properties within the municipality and fairly evaluate the taxable property annually in accordance with the Michigan General Property Tax Laws. The result of these two duties is the annual assessment roll on which taxes will be levied.
Roscommon Township property and tax information is available through a fee based site www.bsasoftware.com. This site offers a comprehensive residential search – you may find property information by using an address, a last name or property ID number. You can pay taxes by clicking here.
The Assessor is also responsible for answering inquiries from residents, property owners, mortgage companies, prospective buyers, business men and women, appraisers and governments agencies. So if you have any questions, reach out, we’re here to help!
In 1994, the voters of Michigan approved an amendment to the Michigan Constitution known as Proposal A. Proposal A created a “taxable value” which is multiplied by the millage rate that yields the property tax for a property. The property’s taxable value is limited to annual increases of 5% or the inflation rate, whichever is less, except for additions and losses and can never be higher than the assessed value. A transfer of ownership causes the taxable value of the transferred property to be uncapped in the calendar year following the year of the transfer of ownership. By statute, an assessor must uncap a property’s taxable value in the year following the transfer of ownership. Michigan statues also require that the buyer, grantee, or transferee of a property notify the local assessing office when a transfer of ownership occurs. The Property Transfer Affidavit, form 2766 is available on the State Tax Commission Website at www.michigan.gov/statetaxcommission. Michigan law requires that the Property Transfer Affidavit be filed with the local assessing office for which the property is located within 45 days of a transfer of ownership.
In order for Roscommon Township to be in compliance with the Audit of Minimum Assessing Requirements performed by the State Tax Commission on local jurisdictions, the township will now follow the requirements under MCL 211.27b to levy the interest and penalty for failure to file a Property Transfer Affidavit (link available above) beginning May 15, 2018.
The proper filing of the Property Transfer Affidavit can also be very beneficial to the buyer if the buyer qualifies for any of the exemptions of “uncapping” that are listed on the form.
Diane F. Randall is your Roscommon Township Assessor. Email the Assessor with your questions.
FREQUENTLY ASKED QUESTIONS
1. What does “principal residence” mean?
In accordance with MCL 211.7dd, a principal residence is defined as the “…one place where an owner of the property has his or her true, fixed, and permanent home, to which whenever absent, he or she intends to return.”
2. I only live in Roscommon Township in the summer months, can I apply for “principal residence exemption?”
An exemption means that the home, after applying and qualifying with the local assessor, is not subject to the tax levied by a local school district for school operating purposes up to 18 mills.
To learn more about Principal Residence Exemption, you can view more frequently asked questions and answers here.