The City Assessor’s office maintains a database of Wyoming’s approximately 25,000 real and personal property parcels. This includes owner names, mailing addresses, structure photos and drawings, parcel sketches, lists of building permits, and histories of ownership transfers. Property record cards are created, maintained, and available for all real property. These are available for review during our normal business hours or on our website. Michigan law requires us to annually assess real properties on a uniform basis at 50% of the “usual selling price.” Properties are appraised using a computer assisted mass appraisal system supplemented with current market data.
True cash values are multiplied by 50% to calculate assessed values.
2024 Assessment Appeals Procedure
Assessor’s Review
Assessor's Review closed at 5:00pm on February 15, 2024.
March Board of Review
March Board of Review closed at 4:00pm on March 14, 2024.
Our office has provided a list of each parcel in the City organized by address with the 2024 values and the most recent sale price. In addition, more detailed parcel information can be found here.
Parcel List by Address:
26th St - Blandford Ave
Bluebird Ave - Crown St
Crystal River St - Huizen Ave
Hyde Park Ave - Oriole Ct
Osmer Ave - Yukon Dr
Michigan Tax Tribunal
The Michigan Tax Tribunal is a quasi-judicial agency with jurisdiction over assessment disputes relative to both property and non-property tax matters. To assist in resolving disputes, the Tax Tribunal conducts hearings and renders decisions based on evidence provided by all involved parties. Property tax appeals to the Tax Tribunal need to be received by the State by May 31 for commercial and industrial properties and July 31 for residential properties. For further information, visit the Michigan Tax Tribunal website: https://www.michigan.gov/taxtrib.
July and December Board of Review Meetings
The July and December Boards of Review are held to correct clerical errors and mutual mistakes of fact, and to consider qualified agricultural exemptions, taxable uncappings, and poverty exemptions. Clerical errors are specific to transpositions of numbers, calculation mistakes, or similar errors and are strictly construed. Mutual mistakes of fact may be “an erroneous belief, which is shared and relied on by both parties, about a material fact that affects the substance of the transaction.”
Property Transfer Affidavit
In the State of Michigan, a property’s taxable value is “capped,” meaning it cannot increase annually faster than the rate of inflation, except for adding new construction or recognizing a change of ownership. The year following a sale, a property’s taxable value will be “uncapped,” and it will become the same as the assessed value. This is a direct result of Proposal A, and it restricts increases in taxes to the CPI or 5%, whichever is less, until a sale occurs. Additionally, new construction, property damage or loss, and/or millage changes will also modify taxes. Since 1994, all transfers of ownership must be filed on a property transfer affidavit form with our office. Usually, title companies supply the form at property closings. Failure to file this form could result in having additional taxes owed back to the time of the transfer, plus penalties and interest. The law requires the Property Transfer Affidavit to be filed within 45 days of the transfer.
Land Division Requests
The Assessor’s office processes land division and combination applications. Before applying for a land division, our office, together with the Planning and Inspection departments, will informally review a proposed plan for compliance with State and local laws. If approved, the owner must complete a Land Division Application Form and submit it with all required attachments to the Assessor's Office. The Kent County and City of Wyoming Tax Payment Certification Forms can be found here.
All applications must be accepted in our office by the first Monday in October to guarantee completion for the following tax year. Upon approval, a land division will take effect the tax year following submission.
Industrial Facilities Exemption
Tax exemptions from property taxes are granted for terms of 1-12 years to manufacturers as an incentive to build new facilities and renovate or expand aging facilities. Applications are approved by the City of Wyoming first and then reviewed and granted final approval by Michigan State Tax Commission. The process begins by contacting Community & Economic Development.
Assessment Calendar
January
Last Friday in January, notice of new Assessed and Taxable Values mailed to owners
February
February 1 -Deadline for submitting L-4143 for “Qualified businesses”
First Monday in February through second Thursday - Assessors’ review of taxpayer complaints regarding new assessed and taxable values
February 20 - Deadline for submitting Personal Property Statements (Form 632), Small Business Property Tax Exemption Claims (Form 5076), and Statements for Eligible Manufacturing Personal Property and Essential Service Assessment (Form 5278)
March
First Monday in March - Assessment roll completed and certified by the Assessor
Tuesday following the first Monday in March - Executive session of the March Board of Review
Second Monday in March - Board of Review begins taxpayer appeals
April
Wednesday following first Monday in April - Board of Review certified assessment roll delivered to Kent County
May
May 31 - Last day to file Michigan Tax Tribunal appeals for non-residential property
June
June 1 - Deadline for filing a Principal Residence Exemption Affidavit effective for the summer tax bill
July
Tuesday following the third Monday in July - July meeting of the Board of Review
July 31 - Last day to file Michigan Tax Tribunal appeals for residential property
November
November 1 - Deadline for filing a Principal Residence Exemption Affidavit effective for the winter tax bill
December
Tuesday following the second Monday in December - December meeting of the Board of Review
December 31 - Tax day for following year’s assessments