Assessing Department

Niles Charter Township Assessing Department is responsible for identifying the taxable status of each property within the township.  The department is dedicated to the establishment of equitable property assessments for residents and businesses.  Through the Assessing Department the township is able to provide accurate property information to all township department, township property owners, area realtors, and private appraisers.

Assessor:  John Baumann
 Email:  jbaumann@nilestwpmi.gov

Property Related Forms

Personal Property

  • Personal Property Statement
  • Personal Property Idle, Obsolete & Surplus Equipment
  • Small Business Exemption
  • Personal Property Move-ins of Used Equipment
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 for the upcoming tax year, 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. 125

Board of Review

Petition to Board of Review
2023 March Board of Review

The Board of Review will be meeting in March 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 or by mail.
  • 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. 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.

Conditional Recission 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.

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.

If you have any other questions in regards to a conditional rescission or PRE eligibility, please contact the Assessing Department, 269-684-0870 ext. 125.