The township Assessor is
responsible for annually setting the assessed value for all real and
personal properties in Bennington Township as mandated by
In addition to valuing properties, the Assessor processes all
Property Transfer Affidavits and the
Residential Exemption Affidavits.
Key Assessor Dates:
Board of Review:
Monday, March 14, 2011: 9:00AM - 3:00PM
Tuesday, March 15, 2011: 3:00PM - 9:00PM
5849 S. M-52
Owosso, MI 48867
On March 15, 1994, Michigan voters approved the
constitutional amendment known as
Prior to Proposal "A", property tax calculations were based on the
Property Transfer Affidavit
Property Transfer Affidavit
is required whenever there is transfer of ownership (even if the
transfer is not recorded). Transfer of ownership
means the conveyance of title to or a present
interest in property, including the beneficial use
of the property. A Property Transfer Affidavit must
be filed by the new owner.
Property Transfer Affidavit Form
I have to file a "Property Transfer Affidavit" if I
Yes. The law requires
the purchaser to file the Property Transfer
Affidavit with the local assessing officer within 45
days of the transfer.
What if I fail/refuse to file the Property Transfer
you do not file the transfer affidavit, you are
subject to a penalty of $5.00 per day to a maximum
of $200.00. The local Treasurer, with the assistance
of the Assessor, may levy additional
taxes and penalties for previous years in addition
to the $200.00 penalty.
closing agent fails to file the transfer affidavit,
am I still responsible for the fine and penalties?
Even though the law requires all closing agents to
comply with the disclosure requirements, there is no
penalty for failing to do so. The responsibility
falls on the new owner to ensure the transfer
affidavit is filed. It is suggested that you
personally file the transfer affidavit with your
local assessor and obtain a date-stamped copy for
Principal Residence Exemption
Filing the Homeowner's
Principal Residential Exemption Affidavit exempts the
property owner from approximately 18 mills. In order to
claim this exemption, the owner of the property must
own and occupy the property as their principal
residence. The owner may only claim one exemption at a
time. Vacation homes and income property, which you do
not occupy as your principal residence, may not be
Principal Residence Exemption Form
When I claim an exemption
on my new residence, what happens to the exemption
on the residence I sold? Filing the Rescind
for Residential Exemption Affidavit removes the
property owner's claim for the exemption. The
exemption on your old home remains in effect until
December 31 of the year in which your home is sold. If you move to your new residence before your first
home is sold, the exemption expires on December 31
of the year you move in. You must rescind
your exemption within 90 days of the date you no
longer either own or occupy the property as your
principal residence, whichever comes first.
Rescind Principal Residence Exemption Form
Property Tax Estimator
|This link will take you to the
State of Michigan Property Tax Estimator
web site to access estimates on property taxes by local unit and
school district, using the 2007 millage rates.
procedure for establishing assessed values is mandated
by State law. If your concerns are regarding the governmental
procedures and laws, those concerns should be addressed
to your State legislator.
If your concerns are regarding the
current year assessed value, please read below:
can I appeal my property assessment?
Property assessments can only
be appealed at the March Board of Review. These
meetings are held during the second week of March
every year. The resident must appear in person to
appeal. Protest at the Board of Review is necessary
to protect the resident's future right to appeal to the
Michigan Tax Tribunal. Owners of Commercial or
Industrial real property may appeal directly to the
Michigan Tax Tribunal by filing an appeal no later
than May 31. A Board of Review appearance is not
required for Commercial or Industrial appeals.
How do nonresidents appeal the property assessment? A
nonresident may protest to the Board of Review by letter.
Letter appeals are to be accompanied by a completed Board of Review
out of town when the Board of Review was in session
and could not make an appeal - what can I do about
If a protest was not
made to the Board of Review while they were in
session, no further protests can be made. The tax
laws of the State of Michigan are very specific in
the requirement of a Board of Review protest.
Board of Review Petition Form
am not satisfied with the decision that was made by
the Board of Review, what may I do?
If you disagree with the
decision of the Board of Review, you may file an
appeal with the Michigan Tax Tribunal. You may file
this appeal by mailing a letter to the Tax Tribunal
stating your desire to further appeal the Board of
Review decision. This appeal must be filed no later
than July 31 and should be addressed to:
P.O. Box 30232
Lansing, MI 48909
What is the appeal process
for Commercial and Industrial properties?
Properties classified Commercial Real, Industrial
Real or Development Real may be appealed to the
regular March Board of Review or to the Michigan Tax
Tribunal prior to May 31.
Industrial Personal, or Utility Personal Property
may be appealed to the regular March Board of Review
or the Michigan Tax Tribunal prior to May 31 if the
personal property statement was filed with the local
unit prior to the commencement of the Board of
Review as provided by MCL 211.19.
Board of Review Petition Form
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