Responsibilities

The Assessor maintains all City property records including name and any address changes, transfer of affidavits, homestead exemptions and parcel description relating to property ownership and valuation. The Assessor establishes true cash (fair market) values of real and person property, including property improvements, within the City for purposes of levying property taxes. The State of Michigan Department of Treasury has made available Michigan Tax Assessing Forms and information online regarding:

• Principal Residence Exemption Forms
• Poverty Exemption Eligibility Guidelines, Requirements, Income Standards & Asset Test
• Homestead Property Tax Credit 
• Property Tax Estimator Tool
• State Education Tax Act Summer Property Taxes
• Property Tax Deferment, Property Tax Exemptions
• Real Property Tax Forfeiture & Foreclosures.
• City of Potterville Online Assessment Information – BS&A Online Service
• City of Potterville Property Assessing Published Policy
• Assessor’s Annual Report of Taxable and Assessed Values in the City of Potterville – 2024

Assessor Public Act 660 Reports of Economic Condition Factors (ECF) and Land Analysis for the City of Potterville for 2024

An Economic Conditional Factor (ECF) is used to adjust the assessor’s use of the Michigan Assessor’s Manual to the local market. ECF’s are adjusted annually by the assessor to further refine these costs to the local market. Each municipality contains ECF neighborhoods (Old Town, New Town, etc..) so that properties or lands sharing similar characteristics are analyzed together in a mass appraisal. 

• Commercial Land Value ECF 
• Commercial Land Value Analysis 
• Industrial Land Value ECF
• Industrial Land Value Analysis 
• Residential Land Value ECF “New Town”
• Residential Land Value “New Town” Analysis
• Residential Land Value ECF “Old Town”
• Residential Land Value “Old Town” Analysis

Assessor Forms and Exemptions 

• Poverty Exemption from Taxes
• Principal Residence Exemption (PRE) Affidavit 
• Request to Rescind Principal Residence Exemption
• Notice of Denial of Principal Residence Exemption (Local City/Township)
• Guidelines for the Michigan Principal Residence Exemption (PRE)  
• Principal Residence Exemption Denial Interest Summary
• Conditional Rescission of Principal Residence Exemption 
• Real Property Statement for Commercial and Industrial, and Apartment Property Owners
• Principal Residence Exemption Affidavit for Similar Exemptions in Other States
• Request to Bill Seller Following a Principal Residence Exemption (PRE) Denial
• State of Michigan General Property Tax Act, Public Act 206 of 1893