Connie S. Lipka, MAAO, Assessor
Roberta Kudsin, Assistant to the Assessor
The assessor and/or her assistant are available on Wednesdays during regular office hours.
Assessing information is now available through our website on a pay per click basis. Residents may access their property information at no charge. Please see the link at the bottom of the page to reach this information.
The assessor’s office is responsible for the inventory of all property within the township, and the valuation of the taxable parcels therein. Both real property (land and buildings) and personal property (tangible) in the possession of businesses are taxable.
The assessor’s office operates under the requirements of what is referred to as the General Property Tax Law, originally P.A. 206 of 1983. Most of the statutes pertaining to the assessing practice are located between MCL 211.1 and MCL 211.157.
Assessor’s must be certified by the State Tax Commission (STC) as an MCAT, MCAO, MAAO or MMAO based on education, experience and examination. Municipalities are required to have an assessor whose certification is at least equivalent to the STC’s standard based upon total valuation along with complexity of the unit. Lapeer Township’s requirement is a MCAO assessor.
MCAT – Michigan Certified Assessing Technician
MCAO – Michigan Certified Assessing Officer
MAAO – Michigan Advanced Assessing Officer
MMAO – Michigan Master Assessing Officer
Principal Residence Affidavits are filed with the Assessor’s Office. In order to qualify for the Principal Residence Exemption (PRE) you MUST own AND occupy the property as your principal residence prior to November 1st.
Property Transfer Affidavits are filed with the Assessor’s Office. It is important to understand that the year following a transfer of ownership, the taxable value of the property transferred, is uncapped and pops up to the assessed value. This is a result of the passage of Proposal A in 1994 and is explained later.
All land divisions and combinations are initiated through the Assessor’s Office. Properties are appraised by the assessor to determine market value. Market value is defined as the probable selling price of a property that has been exposed to the open market for a reasonable period of time and the transaction is between a knowledgeable buyer and knowledgeable seller. It is considered to be an arm’s length transaction and not one that occurred under duress. Market value is akin with True Cash Value.
Properties are assessed at 50% of their true cash value as of Tax Day, which is December 31st of each year.