Thank you for visiting the assessors page! As a taxpayer in the Township of Comstock, you are concerned about paying only your fair share of taxes for services received. In the Assessor’s office, we are responsible for estimating the market value of every property in the Township. As we estimate the value of your property, we also make every effort to assure that your assessment is equitable to similar properties. Please feel free to contact the Assessor’s Office if you need assistance. We are available during the Township’s normal business hours. If you would like to look through our files or arrange a meeting with one or both members of our department, you may call us, email us, or stop by during our office hours. If we are not in when you contact us, you can expect a reply from us within 48 hours.
Duties and Responsibilities
The Township Assessor is primarily responsible for performing and maintaining property assessments for the equitable distribution of property tax burden, as per the current Michigan General Property Tax Laws. The Township Assessor:
- Compiles the annual assessment role on which taxes will be levied
- Conducts field audits of both existing properties and new construction
- Maintains property descriptions and maps for taxing purposes
- Processes personal property statements
- Provides the Treasurer with taxable value on all properties within the Township which are used to produce the annual tax bills
This office does not write or record deeds for you. If you need a copy of your Deed, please contact the Kalamazoo County Register of Deeds. Their phone number is 269-383-8970
PROPERTY ASSESSING REFORM—PUBLIC ACT 660 OF 2018: Click here to learn more about this important reform.
Frequently Asked Questions
I just bought some property in the township. What forms do I need to file with the township?
You will need to file a Property Transfer Affidavit (form 2766) whenever real estate or some types of personal property are transferred, even if you are not recording a deed. This affidavit must be filed by the new owner with the assessor’s office within 45 days of the transfer. Click here for a Property Transfer Affidavit. This office does not write or record deeds for you.
What is a principal residence exemption (PRE) and how do I apply for one?
The Principle Residence Exemption (PRE) is an exemption from 18 mills of local school operating millage for parcels that fall into the definition of a principal residence. Click here for the Principal Residence Exemption form.
MCL 211.7dd© defines a principal residence as the “…[one] place where an owner of the property has his or her true, fixed, and permanent home to which, whenever absent, they intend to return and that shall continue as a principal residence until another principal residence is established.”A principal residence also includes the owner’s adjoining, vacant land that is classified as residential or timber-cutover.
What is Proposal A?
In March of 1994, the voters approved Proposal A which replaced most of the school property taxes with an increase in the sales tax from four (4) to six (6) cents per dollar.
The primary components of Proposal A are:
- School operating property taxes were reduced to 18 mills
- Principle residence property and qualified agricultural property are exempt from the 18 mills.
- Taxable Value was created. To learn more about Taxable Value, click here.
- Michigan Sales tax was increased from four (4) to six (6) cents per dollar. A statewide 6-mill State Education Tax was levied on all property. Taxes were increased on alcohol and tobacco. Real estate transfer taxes were increased.
- The Constitution was amended to exempt school taxes from the uniformity provision of the Constitution and any increase in school operating taxes now requires a 3/4 vote of both houses of the legislature.
- Each school district receives a per pupil allotment from the state that is funded by the increase in sales and other taxes.
What is assessed value (AV)?
(AV) equals half of the usual selling price (also referred to as the “True Cash Value”. The Michigan Constitution requires that Assessed Value shall not exceed 50% of the market value or true cash value of the property.
What is taxable value?
Taxable Value is used for the calculation of property taxes. It equals the lesser of the Assessed value or the Capped Value.
What is “uncapping?”
The Taxable Value on a property is said to be “capped” if the property owner did not purchase it in the preceding year. By State Law, when a property is sold or otherwise transferred, the Taxable Value in the year following the transfer, will be made equal to the Assessed Value and this is said to be “uncapped” for the year. After the uncapping, the Taxable Value is capped for future years until there is another change of ownership.
Why isn’t my new assessment half of my purchase price?
The answer is that it is against the law. MCL 211.27 states that the purchase price is no longer the presumptive True Cash Value of a property. The assessment may be close to half of the purchase price but the property assessment is determined by investigating the other sales in the vicinity of the property. All of the assessments in the vicinity of the property are set using a sales study.
Another reason may be that we simply do not have correct information on you property. For example, if the house was unlivable at the tie of purchase, we may not know that. Also, check your record card. This can be done in 2 ways; one, you can check the information by clicking here, or contact our office either in person or by phone.