Division - ASSESSMENT ROLL
- Section 211.24 - Property tax assessment roll; time; use of computerized database system
- Section 211.24a - Tax rolls; preparation by county; expense
- Section 211.24b - Assessment based on taxable value; application
- Section 211.24c - Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement
- Section 211.24d - Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption
- Section 211.24e - Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211
- Section 211.24f - Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage
- Section 211.25 - Description of real property
- Section 211.25a - Real estate index number system
- Section 211.26 - Tax roll; description of personal property
- Section 211.27 - "True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined
- Section 211.27a - Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions
- Section 211.27b - [Effective Until 4/2/2025] Failure to notify assessing office; adjustment
- Section 211.27b - [Effective 4/2/2025] Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability
- Section 211.27c - Failure to notify assessing office; action to be taken by taxing unit
- Section 211.27d - Report by county equalization director
- Section 211.27e - Reports; transmission of information from affidavits; definitions