Welcome to the City Assessor's Office! After reviewing our Department's Overview, then be sure to take advantage of the selections from our menu above for additional, detailed information on specific areas of interest within our department. Looking for this department's most frequently asked questions? Visit the Assessing FAQ's.
The Assessing Department promises to have knowledge and understanding of what is required of them; to work with accuracy, dependability, courtesy and respect; to look for ways to improve in efficiency and effectiveness; listen to others and to always follow the Golden Rule.
The office operates under the requirements of the General Property Tax Act, PA 206 of 1893 (as amended) with most statutes located between sections 211.1 and 211.57. Assessments shall be uniform with similar properties and 50% of true cash value as mandated in the State Constitution.
The Assessing Department keeps and maintains records on all real properties including, but not limited to: property ownership, tax descriptions, land value and size, building value and characteristics, zoning, classification, assessed value, taxable value, capped value, principal residence status, sales data, and photos.
The department continually verifies, compiles and analyzes data to determine the usual selling price (market value) of all property within the City of Owosso. The assessor shall consider all three approaches to value, cost, market and income.
The Assessing Department also keeps and maintains records on all personal property. The General Property Tax Act states: “For the purpose of taxation, personal property shall include all goods, chattels and effects within the state, except expressly exempted. Personal property is used in a business operation, commercial or industrial, and usually are items that are not considered inventory.
The State Assessor’s Board (SAB) certifies individual assessors to appropriate levels based on education, experience and examination. Municipalities are required to have an assessor whose certification is at least equivalent to the SAB’s standard based on the total valuation and complexity of the unit of government. The City of Owosso is required to have a Level III assessor.
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