B.O.R. & MTT. Michigan Assoc. of County Treasurers Sue Pertile, Gogebic County Treasurer

Transcription

1 B.O.R. & MTT Michigan Assoc. of County Treasurers Sue Pertile, Gogebic County Treasurer

2 BOARD OF REVIEWS LOCAL UNIT On the Tuesday immediately following the first Monday in March, the supervisor shall provide an assessment roll to the board. On the second Monday in March, the Board of Review shall meet unless an alternate date is selected by ordinance or resolution. An owner of any assessable property who disputes a parcel shall notify the assessor and may protest to the March Board of Review. Each person who makes a request, protest, or application shall be notified in writing, not later than the first Monday in June and of information regarding the right of further appeal to the tax tribunal.

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4 COUNTY TREASURERS Local Unit & County will receive BOR minutes or Form L-4035 from assessors. Can do the adjustments in your tax program. For BS&A go to the correct parcel, hit adjust on the header, enter adjustment, and click on BOR, then click on the reasoning. After inputting, click OK. Send new billing or refund to taxpayer. If new bill, when you receive the monies, distribute to the proper entities. If a refund, you will have to bill each entity involved or deduct from your disbursements to the entities if possible. Remember you have paid off the entities with your settlement, so you need to recoup the money back in order to pay out. The County will deal with the delinquent tax years. The local unit will handle the current year only for any BORs.

5 ADJUSTMENTS Tax Enter an Adjustment Adjustments can be imported from Assessing or entered manually. 1.Go to Edit Parcel and locate the parcel. 2.Click. 3.Click Enter Adjustment for this parcel. 4.Select the Adjustment Type. 5.To adjust PRE/MBT, Taxable, and/or Assessed... 1.Click the PRE/Taxable/Assessed tab. 2.Check the appropriate Adjust... box. 3.Enter the Adjusted percent and/or value. 6.To adjust School District, Property Class, or Classification... 1.Click the School/Prop Class/Classification tab. 2.Check the appropriate Adjust... box. 3.Select the Adjusted School District, Property Class, and/or Classification. 7.(Optional) Click the Comments tab to enter a comment. 8.Enter the Date of Adjustment. 9.Enter the Petition/Docket Number. 10.(Optional) Enter Other Info. 11.Click Ok. 12.If the adjustment has resulted in an increase in taxes, please continue with the instructions immediately following. 1.If the adjustment was due to BOR or MTT, and you would like to grant an interest deferral, enter the Number of Deferred Days (if other than the default of 30). 2.Click Yes. Please note: if you click No, you may do so separately

6 In BS&A Delinquent Tax:

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8 LETTER FROM TAXPAYER FOR B.O.R.

9 EXAMPLES

10 MINUTES FROM BOR MEETING

11 MICHIGAN TAX TRIBUNAL If a taxpayer is not satisfied with the results of a BOR, they may appeal to the Michigan Tax Tribunal. The taxpayer shall appear before the local unit s BOR before the MTT will even hear their appeal. A Property Tax Matter Appeal is an appeal relating to the assessment of real or personal property under the state s property tax laws. They include, but are not limited to, appeals relating the valuation of property, the levying of a special assessment, the uncapping of a property s TV, and the denial of a principal residence, qualified agricultural, or poverty exemption. Cases are placed on a prehearing general call within 6 months to 1 year of the filing of the petition.

12 MTT ( A Tribunal Member or Judge will be assigned to a case within 30 days of the date set forth in the Prehearing General Call. Hearing conducted within 60 days of prehearing conference. Opinion issued within 90 days of hearing. A new docketing & electronic filing systems implementation took place in 2013.

13 MTT PROPOSED OPINION OR FINAL OPINION & JUDGMENT A Proposed Opinion the parties may file exceptions within 20 days of the entry of the Proposed Opinion & Judgment. A Final Opinion & Judgment the parties may appeal the Final Opinion & Judgment to the Michigan Court of Appeals, as provided by MCL and the Michigan Rules of Court. You will be notified with the time, date, and place of the hearing not less than 28 days before the hearing, unless otherwise ordered by the tribunal. You can check if your tribunal has a decision by going online at and enter the quarter it took place and the docket number. Once the Final Judgment occurs, you will have 28 days to disburse.

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15 Interest rates

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17 See next slide

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20 DONE IN EXCEL Tribunal Refund by Excel: MTT lowered the Taxable Value 2011 Tax Old TV Revised TV Difference $ 66, $ 45, $ 21, State Educ Tax - 6 mills $ Order states: $ $ (126.00) 8/10/11-12/31/11 (date paid) 1.12% 144 days 1/1/12-6/30/ % 182 days $ (0.55) (1.12% / 365 days = per day x $126 from millage dif. X # of days) $ (0.68) (1.09% / 365 days = per day x $126 from millage dif. X # of days) 7/1/12-8/8/12 (date of order) 4.25% 39 days $ (0.57) (4.25% / 365 days = per day x $126 from millage dif. X # of days) 365 days Do this for each millage $ (127.80) Total Refund

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22 THANK YOU! Any questions, please feel free to contact us!