Assessor

March Board of Review & Property Valuations

2019 March Board of Review Minutes

What's  New

Watch the What's New video to see what's new in the Assessor's office.

 

General Purpose

 

Responsible for assessment and assessment records of all City properties. Administers and establishes requirements, standards and conditions for tax assessment activities. Acts as facilitator and liaison, working directly with citizens, various local, private and government property owners, real estate and appraisal offices and financial institutions.

 

General Responsibilities

Under the supervision of the City Manager, the City Assessor administers the real and personal property assessment function to ensure that all property is fairly and uniformly assessed among all taxpayers as required by law. Supervises and assists staff with the appraisal of property and preparation of tax rolls / bills in compliance with the law. The City Assessor serves as staff support to various City Boards, Commissions and Committees as assigned by the City Manager.

 

Typical Duties

  • Analyze property sales, transactions and pertinent statistical studies, determining the true cash value of assessable real and personal properties in conformance with Michigan General Property Tax Laws

  • Develop and apply methods for the conversion of collected data into uniform property valuations to which standard assessment factors are applied

  • Keep abreast of current and pending legislation pertaining to taxation

  • Frequently deal in person and via telephone and electronically with taxpayers, builders, bankers, realtors and others regarding complex assessment and taxation questions and concerns

  • Maintain property records which include ownership, description, use, classification, exemption status, easements and improvements

  • Supervise preparation of assessment and tax rolls and special assessment rolls for presentation to the Board of Review

  • Work with Treasurer’s Office and Finance Staff to develop, input and publish tax rolls

  • Provide requested or required reports and assistance to various City, County and State offices

  • Supervise and participate in adjustments of the assessment / tax roll directed by the Board of Review or State / Court orders

  • Defend any appeals to the Michigan Tax Tribunal or other agency/court by:

    • Meeting with owners or agent in counsel conference

    • Meeting with concerned parties, including tribunal members, attorneys, and other state agents to determine all facts previous to final hearing

    • Defending the assessment at tribunal or other appropriate venue

  • Maintain a program to reassess and update records on all City property on a regular basis 

  • Administrate City TIFA districts, IFT roll and Smart Zone and manage in accordance with statute

  • Prepare sale to assessment ratio reports and various status reports for the County Equalization Director, City Administration and State Tax Commission

  • Keep current on changing assessment practices, theories and policies by utilizing bulletins, newsletters, electronic communications and reports periodically issued by the Attorney General, State Tax Commission, or other policy making bodies.

Helpful Links

Michigan Department of Treasury

Michigan Tax Tribunal

Contacts

Tina Fuller, City Assessor (906) 632-5712 or  Email

Jessica McLean, Deputy Appraiser (906) 632-5710 or Email

Phone: (906) 632-5710
FAX: (906) 635-5606

Hours: M - F 9:00AM - 5:00PM
225 East Portage Ave, Sault Ste Marie, MI 49783

Phone: 906-632-5715
Fax: 906-635-5606

© 2023 City of Sault Ste Marie