Frequently Asked Questions

Why are my taxes so much higher this year from last year?
If you purchased your home in the prior year, your taxable value was "uncapped." Uncapping is part of a change made in the tax laws in 1994 with the passage of Proposal A. There are two values placed on property a Taxable Value, which is used to calculate your taxes and the Assessed or Equalized Value, which is 50% of fair market value. When there is a transfer of ownership, the following year the Taxable Value and Assessed Value become equal. Sometimes this will result in a sizable increase to your property taxes.

When there is a transfer of ownership a Property Transfer form must be filed with the Assessor's Office.
For a copy of Property Transfer Affidavit click here.

How can I protest my Assessed Value?
Every March the Board of Review meets to listen to petitions on property values. The Board of Review is a three-member board of Flat Rock residents appointed by the Mayor and Council. After meeting with the Board of Review and getting their decision, a property owner may appeal further to the Michigan Tax Tribunal in writing.

Notice of Change of Assessment are mailed to every property owner in the last week of February. Please review this notice carefully and contact our office immediately if there are any errors on the notice. The notice will also contain the dates that the Board will meet.

What is a Principal Resident Exemption (or Homestead) and how does it affect my taxes?
In 1994, with the passage of Proposal A, the laws affecting how taxes are determined were changed drastically. One of the major changes was implementing a Homestead Exemption, now called the Principal Resident Exemption (PRE). Property owners are eligible for this exemption on the primary residence that they must own and occupy for 6 months every year. This exempts the property owner from paying local school operating millage. Cuirrently, this is 18 mills or $18.00 per every $1,000 of value on your home. In order to be entitled for this exemption for the current year you must file a "Principal Residence Exemption (PRE) Affidavit" (Form 2368) for taxes on or before June 1 or on or before November 1.

For a copy of the Principal Resident Exemption Form please visit the Homestead Affidavit section.

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