Property Related Forms
Following are links to forms that will open in a new window (pdf format):
Personal Property
2009 Change of Assessment Notices
Annual “Change of Assessment” notices will be mailed to all Township property owners in the month of February. These notices will show changes in assessed and taxable values from 2008 to 2009, and will illustrate if and how these changes will effect your tax bill. If you have any questions on these values, please contact the Assessing Department at 269.684.0870 ext. 25
Board of Review
Petition to Board of Review
The 2009 Board of Review will be meeting on March 9th, and 10th to consider property value appeals from property owners. The Board of Review consists of three township residents appointed by the Niles Charter Township Board of Trustees. If you feel that your assessed value is inaccurate, the Board of Review has the power to make changes to the values set by the Assessing Department. An appointment is necessary to meet with the Board of Review.
As you prepare for a meeting with the Board of Review, please consider the following:
- The Board of Review can not adjust your tax bill; the review board ONLY deals with your assessed value.
- Be prepared to explain what you think your property is worth and why.
- Evidence in support of your estimate of the property value is essential. The evidence could include information such as: a recent sale or appraisal of your property, comparable properties in your area that have recently sold, or recent construction costs for remodeling and additions.
- Evidence must be given in person if you are a Niles Charter Township resident. If you cannot appear in person, you may send a representative with a signed letter of authorization.
When making comparisons with similar properties, it is best to select properties from your neighborhood that are comparable in age, size, condition, style, interior features, and basement finish. While the Board of Review process is informal, it is important to remember that State law puts the burden of proof on the property owner to show that the Assessing Departments calculations are not correct. Your evidence needs to be persuasive enough to support your idea of property value.
The Board of Review will determine the value of your property based on the information presented to them. You will receive a written notice of their decision within two weeks. If you do not agree with the Board of Review decision, there will be instruction on further appealing your assessment to the Michigan Tax Tribunal.
If you have any questions on your property values or property tax bill, please contact the Assessing Department at 269.684.0870 ext. 25. We are always happy to review this information with you at any time.
2009 Niles Charter Township
Final Tax Rates
School District |
Homestead |
Summer |
Winter |
Total |
Brandywine |
19.7776 |
7.7532 |
27.5308 |
Niles |
10.7723 |
12.9085 |
23.6808 |
Buchanan |
10.7723 |
16.5460 |
27.3183 |
School District |
Non-Homestead |
Summer |
Winter |
Total |
Brandywine |
37.7776 |
7.7532 |
45.5308 |
Niles |
10.7723 |
30.9085 |
41.6808 |
Buchanan |
10.7723 |
33.5460 |
44.3183 |
Conditional Rescission of
Principal Residence Exemption
On April 8, 2008 Governor Granholm signed House Bill 4215, amending Section 211.7cc of the General Property Tax Act. This enables a person who has established a new principal residence to retain a Principal Residence Exemption on property previously exempt by submitting a Conditional Rescission of Principal Residence Exemption (PRE) form (Form 4640). In this article, Niles Charter Township Assessing department addresses commonly asked questions as issued under the authority of Public Act 96 of 2008.
What is a conditional rescission?
A conditional rescission allows an owner to receive a PRE on his or her current property and on previously exempted property simultaneously if the previous principal residence meets ALL of the following conditions:
- is not occupied
- is for sale
- is not leased
- is not used for any business or commercial purpose
How do I apply for a conditional rescission?
To apply for a conditional rescission, the owner must submit a Conditional Rescission of Principal Residence Exemption Form to the Assessor for the township in which the property is located on or before May 1 of the first year of the claim. For example, to qualify for a PRE in 2009 under a conditional rescission, the form must be submitted on or before May 1, 2009.
How long is the conditional rescission effective?
An owner may receive the PRE on the previous principal residence for up to three years if the property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. The owner must annually submit a Conditional Rescission of Principal Residence Exemption Form by December 31 to verify to the assessor that the property for which the PRE is retained continues to meet the qualifying conditions. For example, if an owner received a PRE in 2008 by submitting Form 4640, he or she would have to submit another form by December 31, 2008 to qualify for a PRE in 2009.
If an owner misses the May 1 or the December 31 deadline, can the Board of Review reinstate the PRE under a conditional rescission?
YES. On July 10, 2008, Governor Granholm signed Senate Bill 1239, enacting Public Act 198 of 2008, which amended Section 211.7cc allowing the Board of Review (BOR) to hear conditional rescission appeals in 2008 only if the property owner missed the May 1, 2008 deadline. The amendment allows an owner of property eligible for a conditional rescission, who did not file a Conditional Rescission of Principal Residence Exemption Form (Form 4640) on or before May 1, 2008, to file an appeal with the 2008 July or 2008 December BOR to claim a conditional rescission for the 2008 tax year.
Since my prior principal residence, which I still own meets all qualifying conditions and has been this way for all of 2006 and 2007, can I get my PRE put back on my property for 2006 and 2007 by submitting Form 4640?
NO. A conditional rescission is not retroactive. The first year of eligibility is 2008 if the form is submitted on or before May 1, 2008.
If I leased my home for a period of time after it was no longer my principal residence, but no longer lease it, and all other conditions are met, can I still qualify for a conditional rescission?
NO. Once a property has been leased, the opportunity to receive a conditional rescission is no longer available.
If I move into an apartment that I rent, and all other conditions are met, would I qualify?
NO. The owner of the property must be eligible for an exemption for his or her current principal residence. A person renting an apartment is not eligible for a PRE.
If I move into another state, can I qualify?
NO. If a person moves to another state, he or she would not qualify for a PRE since an exemption, as defined in MCL 211.7cc, cannot be claimed.
If you have any other questions in regards to a conditional rescission or PRE eligibility, please contact the Assessing Department at 269.684.0870 ext. 25.
Conditional Rescission of Principal Residence Exemption Form
