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Our City Assessor's Office
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?
Click here!
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City Assessor: |
Larry Cook, CMAE
III, CPPE |
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Location: |
301 West Main, Owosso, MI 48867 |
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Hours of Operation: |
Monday - Friday, 9:00am - 5:00pm |
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Telephone Number: |
(989) 725-0530 |
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Facsimile Number: |
(989) 723-8854 |
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E-Mail Address: |
Assessing Department |
Department Overview
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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