Daniel Slone
(269) 781-8422
TownshipEmail@yahoo.com

Office Hours
The Township Assessor is available to speak with residents in person at the Township office on Fridays from 9 am-Noon and 1-3 pm (except holidays). Contact your assessor with questions, to set up an appointment and to get applications you may need.

The Assessor is responsible for maintaining the assessment roll, checking on the new construction, and reviewing properties to check for accuracy.

Assessment Change Notice: Each year in February you will receive an Assessment Change Notice. Look this notice over carefully and email the assessor if you have any questions. If you disagree with any of the information on this notice contact the Assessor to discuss the matter or to make an appointment with the March Board of Review.

Principal Residence Exemption: Check your assessment change notice or your tax bill to be sure that your Principal Residence Exemption is in place. You must own and occupy your home in order to qualify for this very important exemption.

Board of Review

This board is appointed by the Marengo Township Board and members serve two-year terms.

March Meeting: In March, the Board reviews the property assessment roll that has been prepared by the Township Assessor, hears appeals from property owners, and makes corrections to the assessment rolls, if necessary.

July and December Meetings: In July and December the Board of Review meets to address clerical errors and mutual mistakes of fact related to real and personal property assessments. The Board will review Qualified Agricultural Exemptions, Taxable Value Uncapping, and Poverty (hardship) Exemptions. The Board of Review is prohibited from hearing disputes related to Property Valuation during these meetings.

Frequently Asked Questions

How is your property value estimated?
The Assessor estimates the value of your property by examining and collecting information on the physical characteristics of the property. Physical characteristics can include the square footage of land and improvements, whether or not the improvements include a garage, the number of bathrooms, the nature of amenities such as swimming pools and fireplaces, etc.

What is the 20% parcel review? Marengo Township complies with the State Tax Commission guidelines by conducting field review of 20% of its properties every year. The property review is to ensure all buildings and structures are accounted for and accurately measured.

What is a State Equalized Value (or assessed value)? SEV is 50% of Market Value or True Cash Value.

What is Capped Value? CV is the previous year’s Taxable Value minus losses (physical changes to the property) times the Consumer Price Index (CPI) or 5% whichever is less, plus additions (physical changes to the property).

What is Taxable Value? TV is the value upon which property taxes are based. TV is the Lesser of State Equalized Value (SEV) or Capped Value (CV). TV in the year following a transfer of ownership (sale, gift, inheritance, etc.) is equal to the SEV.

When can I appeal my assessment? By law, the only time you may appeal your assessment is at the March Board of Review. However, you may meet with the Assessor at any time during the year to discuss your assessment

How do I qualify for the Principal Residence Exemption? The PRE (formerly known as the homestead exemption) exempts a residence from the tax levied by a local school district for school operating purposes. To qualify, you must own and occupy the home as your principal residence on or before November 1. Request a PRE Affidavit from the Assessor. Principal residence property also includes all of an owner’s unoccupied property classified as residential and contiguous to the dwelling that is owned and occupied as a principal residence by the owner of the record. The exemption continues until the use of the home as your principal residence changes. When the change occurs, you must file a Request to Rescind principal Residence Exemption with the Assessor. Proposal A and state law does NOT allow for partial credit. As an example, even if you move into a non-homestead property on November 5, the exemption does not begin until the following year. Recent legislation has allowed the granting of a second homestead in certain conditions. A “Conditional Rescission” is available when the previous principal residence is not occupied or rented and is listed for sale. Please contact the Assessor if you think you qualify for the additional exemption. The PRE is different from the Homestead Property Tax Credit.

What if I am Active Duty Military? A United States Armed Forces member on active duty that has a PRE may complete an Affidavit to retain the PRE if the principal residence is rented or leased. Property that currently qualifies as a principal residence will continue to qualify for three years after any portion of the dwelling or unit included in or constituting the principal residence, is rented or leased to another person and is used as a residence. A copy of Active Duty Orders must be submitted with this Affidavit.

What if I sell my property during the year? For all properties sold during the prior year, the current year’s Taxable Value will be “uncapped” and changed to the current year’s State Equalized Value of the property. There is no limitation on the amount of change in Taxable Value in the year after a property transfer. Thereafter, the cap goes back on the Taxable Value and increases in Taxable Value are limited to capped value formula. Request a Property Transfer Affidavit from the Assessor.

How do I apply for a Poverty Exemption? Proof of eligibility for the poverty exemption shall be provided to the Board of Review by supplying copies of federal and state income tax returns for all persons residing in the principal residence, including property tax credit returns, or by filing an affidavit (from the Assessor) for all persons residing in the residence who were not required to file federal or state income tax returns for the current or preceding tax year.

What if I sell or convert my home to another use? The Rescind Personal Residence Exemption enables you to change the percentage that you occupy as your principal residence.

What is a Conditional Rescission of Principal Residence Exemption? The Conditional Rescission allows an owner to receive the Principal Residence Exemption on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the Principal Residence Exemption on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.

What do I do if I am concerned about losing my home? If you are having financial problems, don’t risk losing your home. Contact Save the Dream, 866-946-7432, which is operated by the Michigan State Housing Development Authority (MSHDA). This hotline directs homeowners to a homeownership counselor in Calhoun County who specializes in foreclosure prevention.

How did Proposal A impact property taxes? See School Finance Reform in Michigan Proposal A: Retrospective.

Tax and Assessing Forms

The work of the Treasurer’s Office and Assessing Department impact your property assessment and property taxes. Below is some information about the most frequently utilized forms and a link to access the assessing data for properties.

Assessing Data: Enter your name, address, or parcel number to proceed. Special Assessments appear on the winter tax bill.

If needed, request a Boundary adjustment or property combination application from the Assessor.