General PROPERTY/TAXpayer INFO
Questions about guidelines, rules or tax regulations, requesting inspection or production of tax records.
Taxpayer inquiries to the Assessor’s office may be made in-person, by phone or by email. Please visit the Assessing Team to contact someone about your inquiry via phone or email. Someone will respond within seven business days. In-person inquiries can be made at Kentwood City Hall, 4900 Breton Ave., Kentwood, MI 49508, during business hours: 7:30 a.m.-4:30 p.m. Mondays, Wednesdays and Thursdays; 7:30 a.m.-6 p.m. Tuesdays; and 7:30 a.m.-noon Fridays. Inquiries made by mail should be addressed to: Kentwood Assessor, P.O. Box 8848, Kentwood, MI 49518.
Requests to inspect or obtain copies of tax records maintained by the Assessor’s office should be submitted in writing to the Assessor’s office via email or letter and must include:
- Parcel number
- Tax year
- Specific records sought
- Contact information (your name, address, phone number and email address if you wish to receive the records electronically)
Property Descriptions, Building Characteristics and Taxpayer Data
Each parcel within the City of Kentwood has an assigned address and tax description. Average lot dimensions and/or area may be available. Basic building characteristics will be added over time. Parcel information is stored by permanent parcel number (PPN) within the Assessor's Office. Taxes are billed and receipted based on the PPN as well. Inquiries made of these offices should include parcel numbers.
Assessments, tax bill amounts, current taxpayer information and some sale information is available by utilizing the link below. Residential building characteristics are shown (as of the previous December 31).
Permanent Parcel Numbers
Permanent parcel numbers are assigned to each tax description in Kent County by the Kent County Equalization Department. These numbers are used to assess and tax each parcel. To find a parcel number for a parcel, please click on the links below. You will be able to locate a real property parcel number by finding the parcel on a map or by street address.
You will be able to access information for all of Kent County by using "AccessKent":
Parcel numbers are available for just the City of Kentwood parcels on the following:
Find Parcel Number, Kentwood Only
Within the City of Kentwood, all real, personal and industrial facilities parcels have parcel numbers which follow certain patterns.
41-18-xx-xxx-xxx This is a real parcel within the old "Paris Township"
41-19-xx-xxx-xxx This is a real parcel annexed from Cascade Township
41-50-65-xxx-xxx This is a personal property account
41-55-65-xxx-xxx This is a real parcel on the IFT Roll
41-57-65-xxx-xxx This is a personal property account on the IFT Roll
(Note: The IFT Roll is for those industrial manufacturing properties which have received certificates from the State Tax Commission granting them a reduced millage rate on qualifying buildings, land improvements and personal property for up to 12 years. At the expiration of the certificate, the value returns to the regular ad valorem roll at full millage rate.)
Sales and Ownership Transfers
Assessments in the State of Michigan are to be at fifty percent of "True Cash Value". True Cash Value is defined in law as the "usual selling price" (cost to buyer, not net to seller). In order to meet this requirement, assessors across the state must research property sales data. This information is gleaned from deeds recorded with the county register of deeds and from the state-mandated "Property Transfer Affidavit".
Each individual or entity which acquires property ownership (either in part or the whole) is required to file an affidavit within 45 days of transfer. Most title companies who assist in closings routinely provide these forms to buyers to complete. One of the required fields on the form is the purchase price.
Sales are reviewed according to State Tax Commission guidelines. Those which "qualify" for use in sales ratios & in sales comparison analysis have been made available to you by clicking on the links below. You will be able to research properties with known sale prices within the last several years by location. Note that it may take several months for a transfer to be included in the database. An additional function is "Assessing Comparables Search" where you may research sales prices of like residential properties.IF YOU HAVE ACQUIRED PROPERTY AND NEED TO OBTAIN A PROPERTY TRANSFER AFFIDAVIT FORM 2766 (or L-4260), CLICK HERE.
The completed form is to be mailed or delivered to:
4900 Breton Avenue SE
P.O. Box 8848
Kentwood MI 49518-8848
If you want to research all recorded deeds and mortgages (including those not "qualified" per State Tax Commission guidelines), that information is available at the Kent County Register of Deeds website at www.accesskent.com for a fee. A free listing of deeds is available at the same website under "Property/Parcel Lookup", but it is not guaranteed to be all inclusive.
Appeals of assessed values (preliminary SEV), taxable values, exemptions, and property class are governed by the Michigan General Property Tax Laws. Property assessment notices are mailed to all taxpayers of record if there is a change in assessed value or taxable value from that of the prior year. These notices are mailed as soon after February 1 as possible. The dates for appeals are included on this notice.
Appeals must not compare tax bills of similar properties as the basis of appeal. Michigan voters passed a constitutional amendment in 1994 allowing for differing levels of taxation based upon ownership. Since taxable value is the basis of tax bills, properties with more recent ownership transfers will typically have higher tax liabilities than those where ownership has not changed.
Board of Review
The Board of Review begins hearings of appeals by taxpayers on the Tuesday following the first Monday in March. The Board consists of three (or six or nine) voters of the City of Kentwood appointed by the City Commission. Their function is to review the entire assessment roll for omitted properties and then to act upon information and appeals brought to them by the assessor or city property owners. They act on each property individually to either sustain, increase or decrease assessed values based on market data, or recompute taxable values based on pertinent information provided them. An appeal to the local Board of Review may be mandatory before an appeal can be filed with the Michigan Tax Tribunal.
Appeals to the Board of Review are by appointment. Appointments may be made by calling (616) 554-0723 Monday through Friday from 8:00 am to 5:00 pm. Please have your parcel number available when you call. The appeal form is required to be completed. If it is provided to the assessor's office at least four days prior to the date of appeal, copies will be made for each Board member so that they may be better able to review the matter. Alternatively, the appellant may bring the original form for the minutes of the Board and copies for each of the three members who will hear the appeal. Copies of the form may be printed below. One form is required for each parcel number appealed.
Non-resident property owners may appeal to the Board of Review by letter. Letters must be received during the days of hearings. The letter should include reasons for finding a different value than that placed by the assessor or may be the completed appeal form. Letters must include a parcel number and the signature of the owner. An agent may appeal if they provide the Board with a letter of authorization signed by the property owner.
For the MARCH BOARD OF REVIEW DIRECTIONS, CLICK HERE:
APPEAL DIRECTIONS AND FORM
Decisions of the Board of Review are mailed to the taxpayers of record when the results of State Equalization are known in late May.
Michigan Tax Tribunal
Taxpayers who have appealed to the Board of Review in March and still believe that the SEV or TV of their property is not correct may appeal to the Michigan Tax Tribunal in the same year as the assessment is made. The filing deadlines differ by the class of property:
Commercial, Industrial or Utility real and personal property:
Deadline May 31 (no prior appeal to the Board of Review is required)
Residential, Agricultural and all others:
Deadline July 31 (prior appeal to Board of Review is mandatory)
The Small Claims Division of the Tribunal is available for the residential properties or other properties with lesser amounts of value in contention. These appeals are initiated by sending a letter of appeal to the Tribunal (a division of the Michigan Consumer and Industry Services Department). They will then forward a petition form for you to complete. We have provided a link to their website for information, examples and contact information. The Small Claims Division is very informal to enable taxpayers to present their own case.
Entire Tribunal appeals must be initiated by Petition served on all parties in interest (assessor, city, county, school, etc.) with proof of service of the same. Any property valuation appeal may be filed with the Entire Tribunal which is a more formal venue. Filing fees must accompany non-homestead property appeals. The fee schedule is available on the Tribunal's website.
Both letters of appeal and petitions must be timely filed for the Tribunal to have jurisdiction to hear an appeal.
Clerical Errors, Mutual Mistakes of Fact, Omitted Property, Incorrectly Reported Property And Homestead Filing Errors or Omissions
State law provides some very narrowly defined reasons for corrections of assessment and tax rolls after the Board of Review adjourns in March. The above are those instances where corrections or changes may be allowed for the current and/or one prior year. It is recommended that the assessor's office be contacted for assistance if you believe any of the above to have occurred. If it is confirmed, you will then be advised as to how to proceed and before what body. Some of the above are the responsibility of the local July and December Board of Review meetings, some of the Michigan State Tax Commission, and some of the Michigan Tax Tribunal.
Principle Residence Exemptions From Some School Taxes
Following the 1994 passage of the ballot proposal reforming Michigan property taxes, a new exemption from school operating millage was created for owner-occupied principle residences. A principle residence is single home of the owner(s) to which s/he will always return. A property may be partially exempted and partially not as in the case of a duplex.
- Must be owned and occupied by June 1 for the summer tax bill, and November 1 for the winter tax bill
- Owner(s) who are also occupants must complete the original affidavit by the above dates
- Any change in ownership and/or occupancy requires a new affidavit be filed
- The State may check for addresses used for voter registration, vehicle registration, and income tax filing
- Married couples filing jointly are entitled to one exemption only
- Residents of nursing homes/assisted living facilities may retain their exemption status as long as the home is vacant awaiting their return (not rented out)
New beginning in 2008: Conditional Rescissions of Principal Residences
Beginning with the 2008 tax year, homeowners who have moved to a new principal residence in Michigan and have their previous home for sale may qualify for a conditional rescission for up to three tax years. There is a required state form which must be completed and timely filed with the assessor. The form is number 4640 available on the www.michigan.gov website.
The requirements to qualify:
- The home may not be rented or used for commercial purposes. If it was leased, it is not eligible even if the lease has expired.
- The owners must have qualified for a new principal residence in Michigan and provide proof.
- The initial filing of the form must be within 90 days of vacating the old home (with minor exceptions for the initial tax year 2008).
- To carry the exemption into subsequent years if the home does not sell, Form 4640 must be filed on or before each December 31. (Note that City Hall is not open on the 31st---please plan accordingly! There is no provision in the state law to retroactively apply a conditional rescission after 12/30/08.)
- The exemption amount is the continued percentage of exemption from school operating millage that you had while living in the home.
- If the home is rented at any time, the owners are liable for all exempted taxes plus interest and penalty back to the previous Tax Day.
- Further detail is available in the instructions for Form 4640 and Form 4643: Conditional Rescission of Principal Residence Exemption (PRE) Frequently Asked Questions. Please use the link below to reference these documents and print those you may need.
Go To The MICHIGAN TREASURY DEPT
Principle Residence Exemption page
If you qualified but did not file previously, you may be eligible for the Board of Review to grant the exemption for the current and up to three previous years. They meet for this purpose for a short meeting in July and in December. Contact the Assessor's Office for further information regarding eligibility and paperwork to file for the review of your situation. The phone number is (616) 554-0723.
Assignment of Addresses and Parcel Splits
Street addresses and street names are assigned by the City Assessor. Situations where this service may be needed are when a new building is constructed, a new plat is planned, or multiple suites within a building need addresses. Private street names must also be approved before being used.
If you need to find an address that has already been assigned or need new addresses assigned, please forward a scaled site plan with a legal description to the City Assessor at:
4900 Breton Avenue SE
P O Box 8848
Kentwood MI 49518-8848
Small drawings may be sent via fax to (616) 554-0796 or emailed to eAssessor@kentwood.us
Include any requested street names for new streets with alternates should your first choice already be taken. In the interest of emergency dispatch and response, Kentwood does not duplicate street names already in use within the county except for those streets which extend over municipal boundaries.
A split of a parcel or tract requires the approval of the City of Kentwood before a sale of a portion of the parcel or tract occurs. This approval requires compliance with the Land Division Act (Public Act 591 of 1996 of the State of Michigan), compliance with City of Kentwood Zoning Ordinance, compliance with the City of Kentwood Split Ordinance, and full payment of all property taxes and special assessments. Combinations of parcels also need to meet these requirements.
In order to request a parcel split or combination, the following are usually needed:
- A survey report including a scaled drawing of each child parcel with a legal description. All easements should be shown and labeled on the drawing. All buildings must be included with distances from the proposed lot lines.
- If a new driveway or private street will be needed, approval from the Kent County Road Commission will be needed. If the private street is to be named, the request for a name should be sent with the split packet.
- If public water and/or sanitary sewer is not available to any of the sites, written approval by the Kent County Health Department for on-site facilities is required.
- All child parcels must be buildable. No child parcel may consist solely of a driveway, stormwater detention facility, wetlands, or any other unbuildable situation.
- Proof of ownership, research of split histories, city legal fees, or any other costs associated with the review of an application will be billed to the applicant when applicable.
- The fee for review is $50.00 per child parcel created. Additionally, the county charges a flat $5 fee per application, payable to the City of Kentwood.
- Child parcel descriptions must include all the land encompassed by the parcels or tracts as described for tax purposes at the time application is made for a split or combination.
Following City of Kentwood approval, the descriptions are forwarded to the Kent County Bureau of Equalization for the assignment of new parcel numbers to each child description. This process may take up to eight months. As soon as new tax descriptions and parcel numbers are available, the taxpayer(s) will be notified by mail.
Personal Property Taxes and Reporting Requirements
If you have questions on personal property the State Tax Commission has prepared a questions and answers document which may be viewed at the following link.
The personal property of all entities in the State of Michigan is taxable unless specifically exempted by the Michigan General Property Tax Laws. In general, the usual household furnishings of residents are exempt, as is the personal property of churches, government, farms, and some other narrowly defined organizations.
Taxable personal property is generally the furniture, fixtures, equipment, machinery, leasehold improvements, office machines, computers and tools of a business. All taxable property must be reported annually to the local assessor on or before February 20. The Michigan State Tax Commission has an approved form which must be used in reporting personal property. This form includes specific instructions. Note that taxpayers are to report all property at their location on tax day, including leased or loaned equipment. There are several schedules on the form to allow for this reporting.
Tax day is December 31 each year. The personal property statement requires that all property be reported based on its location on December 31---regardless of where it may have been moved to after tax day. This also means that taxes will be due based on where the property was located on December 31 even if disposed of during the tax year.
All businesses with property in the City of Kentwood must comply with state laws. The Assessor's Office attempts to mail forms to all entities believed to have taxable property within the City on tax day. These forms are mailed about January 2. All forms must be returned no later than February 20, although it is requested that they be completed and filed by the end of January. The earlier deadline allows for both the assessing staff and the taxpayer to be able to review any questions and agree on an appropriate assessment before the Board of Review meets. Once the Board of Review finalizes the assessment roll the first week in March, changes to the assessment are only allowed for incorrect reporting or omitted property. If there is a valuation dispute, that must be brought to the Board of Review by the taxpayer and then could be appealed to the Michigan Tax Tribunal. (See the Assessment Appeals page of this site.) Failure to timely file the personal property statement mailed to a person or business may result in an estimated assessment which will result in tax liability for that year. Taxes are computed by multiplying the taxable value (estimated at fifty percent of usual selling price) by the applicable millage rate (expressed as tax dollars per $1,000 of taxable value).
If you need to receive a form, please contact our office either by calling (616) 554-0723, or by e-mailing our office or by downloading the form and/or its attachments from the Michigan forms website by clicking on the link below. (You will be requesting form number 632 or 632web for on-line fill and print.) If you contact our office, please give us the full name and location of your property as well as a mailing address.
State Tax Commission Personal Property Forms