City Assessor

About The Assessor’s Office

The Assessing Department has the responsibility of preparing the assessment and tax rolls for the City for all property that is not exempt. The State of Michigan Constitution requires that property be assessed at 50% of true cash value. Proposal A was a constitutional amendment passed in 1994 that placed additional limits on the values used to calculate property taxes. Beginning in 1995, property taxes were calculated by levying the millage on the taxable value, rather than the state equalized value. The taxable value is the lesser of the capped value and the state equalized value. The capped value is calculated by taking the previous year’s taxable value, subtracting any losses from demolition, then multiplying by the inflation rate of 5%, whichever is less, then adding any value for new construction.

Please go to the Treasurer’s Office or call the number below

Notice of assessment changes are mailed annually at the end of February. This is a notice of assessed value, taxable value and homestead status. Property owners can appeal their assessed value, capped value and homestead status to the March Board of Review.

Property Assessing Office

Business Personal Property

All businesses are required under MCL 211.21 to file a Personal Property Statement (Form L-4175) with the city in which the business has personal property by February 20th of each year. The Michigan Constitution provides for the assessment of all real and tangible personal property not exempted by law. Business Personal Property generally consists of furniture and fixtures, machinery and equipment, computers, etc. All tangible personal property in your possessions as of December 31 of the preceding year, including fully appreciated and expensed assets, must be reported. Contact the Assessor’s Office at (313) 842-5602 should you have any questions about assessable personal property.

Board of Reviews Appeals
March Board of Review: Meets the Tuesday after the 1st Monday each year. .This Board of Review hears appeals on the Assessed and/or Taxable value of property, and also Poverty Exemptions that qualify under the City of River Rouge guidelines.

July Board of Review: Meets the Tuesday after the 3rd Monday each year. NO APPEALS FOR ASSESSED VALUES WILL BE HEARD. Poverty Exemption appeals, mutual mistakes of fact and clerical errors will be corrected during this Board of Review.

December Board of Review: Meets the Tuesday after the 2nd Monday each year. NO APPEALS FOR ASSESSED VALUES WILL BE HEARD. Poverty Exemption appeals, mutual mistakes of fact and clerical errors will be corrected during this Board of Review.

Notice of 2023 March Board of Review

LOCATION: ASSESSOR’S OFFICE-CITY OF RIVER ROUGE, 10600 WEST JEFFERSON AVENUE, RIVER ROUGE, MI 48218

MEETING DATES AND TIMES ARE AS FOLLOWS: WEDNESDAY MARCH 8, 2023; 10:00AM-5:00PM WITH A LUNCH BREAK; THURSDAY MARCH 9, 2023; 6:00PM-9:00PM; AND FRIDAY MARCH 10, 2023; 10:00AM-4:00PM WITH A LUNCH BREAK.

APPEALS ARE HEARD ON APPOINTMENT BASIS ONLY- NO WALK-INS WILL BE ACCEPTED. PLEASE CALL (313) 842-4209 TO MAKE AN APPOINTMENT. WRITE-IN APPEALS MUST BE RECEIVED BY MARCH 10, 2023 BY 10:00AM.

YOU WILL REQUIRED TO SUBMIT/FILL OUT A STATE REQUIRED PETITION FORM (FORM 4035).

POVERTY EXEMPTION APPLICATION

Dear Homeowner:

As you recently requested, enclosed is the City of River Rouge Poverty Exemption Application along with a copy of the current Poverty Exemption Policy.

Please review the policy’s income and asset limitations to be sure that you are eligible for consideration.

If you wish to apply, submit your completed application to the Assessor’s office by:

March 3, 2023 for March Board of Review

June 30, 2023 for July Board of Review

December 1, 2023 for December Board of Review

Your application will not be considered complete unless all required supporting documentation is included, therefore please review the policy and application thoroughly. (Photocopying is available in our office.)

If you have any questions, please do not hesitate to call our office at 313-842-4209. Our office hours are currently Tuesday and Wednesdays from 9:00am-12:00pm. You may also submit all applicable forms to the Treasurer’s Office, open Monday-Friday.

Respectfully,

City of River Rouge Assessor’s Office

City of River Rouge Application for Poverty Exemption

GUIDELINES AND INSTRUCTIONS FOR POVERTY EXEMPTION – 2023

If granted an exemption, it is for the current year only. If your situation warrants an exemption in years following, a new application must be submitted for review. The Poverty exemption is meant to be a temporary form of assistance.
Per, MCL 211.7u(3), the application for consideration must be received by the Assessor's Office at least one day prior to the last session of the Board of Review. Board of Review dates are posted annually and may also be found at cityofriverrouge.com or by calling (313) 842-7822. This application can be made by mail, if received one day prior to the last session of the Board of Review.
The application must be filled out in its entirety and all requested documentation must be attached. If an area does not apply to the applicant, "N/A" must be used. If the application is not complete or requested documentation is not included, the Board of Review will deny the exemption. All pages included with this application must be returned when the application is submitted for review.
Per MCL 211.7u(7), a person who files a claim for Poverty exemption IS NOT prohibited from also appealing the assessment on the property to the Board of Review in the same year.

Required Documentation to be Attached to Poverty Exemption Application

Per MCL 211.7u(2)(b), federal and state income tax returns for all persons residing in the principal residence must be included with the application including any property tax credit returns. The tax returns may be from the current tax year. If any person in the household is not required to file federal or state tax returns, the included affidavit, form 4988, must be completed by each person that does not file taxes.
The most recent statement for three months for all bank accounts, investments, IRAs, CDs, 401Ks, money market, annuities, etc. The statement submitted must be complete with no missing pages and submitted for all persons residing in the home.
Proof of income/assets from the Social Security Administration, Veterans Administration, Medicare, Medicaid, Bridge Card, and any College/University scholarships for all persons residing in the home.
The most recent mortgage statement of the primary residence under review, including any reverse mortgages.
If primary residence being sought for exemption was purchased within the past two years of this application, homeowner's closing statements must be submitted with application.

Common Reasons for Denial of Poverty Exemption Application

Below are common reasons (but not an exhaustive list) of why a claim for Poverty Exemption is denied:

Failure to fill out all areas of the application, including "N/A" in areas not applicable to the applicant or signing the application.
Failure to include State and Federal Income taxes or property tax credit returns for current year for all persons residing in the home. Please note that the property tax credit returns are required to be filed with this application. Property tax credit returns (such as Michigan 1040CR) can still be filed with the State of Michigan even if the applicant does not file income taxes.
Failure to include all three months worth of complete banking/investment account and mortgage statements for all persons residing in the home. All pages must be submitted.

INCOME GUIDELINES FOR POVERTY EXEMPTION

This amount published annually by the US Dept. of Health and Human Services

According to the US Census Bureau, "income" includes:

- Money, wages, and salaries before any deductions

- Net receipts from non-farm self-employment. (These are receipts from a person's own business, professional enterprise, or partnership, after deductions for business expenses.)

- Net receipts from farm self-employment. (The same provisions as above for self-employment.)

- Regular payments from social security, railroad retirement, unemployment, worker's compensation, veteran's payments and public assistance.

- Alimony, child support, and military family allotments.

- Private pensions, governmental pensions, and regular insurance or annuity payments.

- College or university scholarships, grants, fellowships, and assistantships.

- Dividends, interest, net rental income, net royalties, periodic receipts from estates or trusts, and net gambling or lottery winnings.

ASSET LEVEL GUIDELINES FOR POVERTY EXEMPTION

The Asset Level does not include the primary residence for which exemption is being sought. It does include, but is not limited to:

- A second home, additional land not associated with the primary residence, or other buildings other than the primary residence being sought for exemption.

- Vehicles and other recreational vehicles such as motor homes, campers, ATVs, boats, and motorcycles.

- Jewelry, antiques, artwork, equipment, and other personal property of value.

- Bank accounts, stocks, bonds, and investments. This also includes the money received from the sale of stocks, bonds, investments, cars, and houses unless a person is in the specific business of selling such property.

- Withdrawals of bank accounts and borrowed money.

- Gifts, loans, lump-sum inheritances, and one-time insurance payments.

- Food or housing received in lieu of wages and the value of food and fuel produced and consumed on farms.

- Federal non-cash benefits programs such as Medicare, Medicaid, food stamps, and school lunches.

- The total interest income in all accounts (checking, savings, CDs, IRAs, 401Ks, money market, annuities, etc.)

- The applicant shall not have ownership interest in any real estate other than the primary residence being considered for exemption.

Maximum total allowed liquid assets, specifically amounts in banking/investment accounts may not exceed the amount of projected 2022 taxes PLUS 50% for the entire household. Other assets may not exceed the qualifying amount for poverty exemption. See above for what is considered an asset.