Assessing
Welcome to the Mansfield Township Assessor’s
page!
Assessor: Tammy Hendrickson, MCAO
Email: thendrickson.assessor@gmail.com
Phone: 906-284-1555
Office Hours: Please call or email to set up an
appointment.
All inquiries will be answered within 5 business days.
Assessor’s Duties
The assessor compiles the annual assessment role on
which taxes will be levied, maintains property tax
descriptions and maps, processes personal property
statements, and conducts field audits of both existing
properties and new construction located within
Mansfield Township. The assessor provides the
township treasurer with taxable value on all township
properties, used to produce annual tax bills.
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Establish legal assessment roll and annually site
visit 20% residential properties.
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Review and evaluate commercial and industrial
property.
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Site visit and review new construction
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Continue public education in areas such as non-
consideration forms, homestead applications,
property transfers, and personal property tax law..
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Enhance and increase understanding of and
compliance with the property tax system as
established by Township ordinances and State law.
Transfer of Ownership
Property owners are required to file a Property
Transfer Affidavit with the Mansfield Township
Assessor when a property transfers ownership. Closing
agents (attorneys, real estate offices, title companies,
etc.) should provide these forms to you at closing. The
forms must be filed within 45 days of closing to avoid
penalty. Forms and guidelines are also available at the
Michigan Department of Treasury website.
http://www.michigan.gov/treasury.
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Form 2766 - Property Transfer Affidavit
Land Division
A Land Division Application must be submitted to the
Mansfield Township Assessor when a landowner
intends to subdivide or sell only a portion of a
property, or in any case where a property’s legal
description does not match Township tax records.
Approval for the land division must be obtained before
the property is sold. For more information including
fees and application forms, please contact the Assessor
at 906-284-1555.
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Land Division Application $50 fee
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Request to combine parcels/lots
Commonly Used Forms
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Address Change Form
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Form 2368 - Homeowner’s Principle Resident
Exemption Affidavit
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Form 2602 - Request to Rescind Homeowner’s
Principal Residence Exemption
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Form 2599 - Claim for Farmland Exemption from
Some School Operating Taxes
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Form 2743 – Request to Rescind Qualified
Agricultural Property Exemption
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Form 4660 Principal Residence Exemption (PRE)
Active-Duty Military Affidavit
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Form 5107 Disabled Veterans Affidavit
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See the requirements for Disabled Veterans
Exemption.
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Conditional Rescission of Principal Residence
Exemption (PRE)
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Poverty Exemption - The State of Michigan allows
an exemption from taxes for those individuals who
are unable to contribute due to poverty. Please call
the Township Offices for more information.
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Poverty Exemption Application
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Affirmation of Ownership and Occupancy to
Remain Exempt by Reason of Poverty
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Request for Approval of Percentage Reduction
in Taxable Value For Poverty Exemption
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Form 5076 Small Business Personal Property Tax
Exemption, for any personal property value less
than $80,000 or greater than or equal to $80,000
but less than $180,000 proceeding+- on December
31 proceeding the applicable tax year. Must be
submitted by February 22 of the applicable tax
year.
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Personal Property Annual Canvas Policy
Board of Review
The Board of Review (BOR) is a panel of property
owners in your jurisdiction. Their duty as members of
the BOR is to hear property assessment appeals,
property classification appeals, applications for
hardship exemptions, and to correct any clerical errors
or mutual mistakes of fact that occur after assessments
are finalized each year. The Board of Review hears
general taxpayer appeals at its March meeting.
Meeting dates and times will be listed on your
assessment change notice. Residents may appear in
person or may protest to the Board in writing. You
must be able to support your assertions with data
showing why you believe your assessment to be
incorrect. Decisions will be rendered promptly.
MARCH BOR
If a property owner disagrees with an assessment, he
or she may file an appeal to the March Board of
Review. Valuation appeals are heard in March only.
Assessment notices are sent out to property owners in
late February.
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Organizational Meeting - Tuesday, March 4, 2025
at 10:00 AM
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March BOR - Tuesday, March 11, 2025, 9:00 AM-
3:00 PM
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March BOR - Thursday, March 13, 2025, 3:00
PM-9:00 PM
JULY & DECEMBER BOR
In July and December the board convenes to correct
clerical errors or mutual mistake of fact or the
taxpayer has requested a Poverty Exemption or the
taxpayer has requested a Qualified Agricultural
Property Exemption for the current year, which has
been denied by the assessor or the taxpayer has
previously been denied by the assessor or the assessor
has determined that a taxable value uncapping should
be reversed as provided by MCL 211.27a(4) or late
filing of a Disabled Veteran's Exemption for the
current year only.
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July BOR - Tuesday, July 22, 2025, at 10:00 AM
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December BOR - Tuesday, December 9, 2025, at
10:00 AM
The Mansfield Township Board of Review is
composed of three or four members and one alternate
who serve two-year terms.
MEMBERS:
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Myrna Dickman
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Brock Van Oss
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Sharon Ganz
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Gail Bauwens
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Russell Bauwens, alternate
Assessment Appeals
If you believe the market would not support the
Assessor’s estimate for your property, or that your
assessment is not equitable with others, please bring
this to the Assessor’s attention. Our Assessor will be
glad to answer your questions and explain how to
appeal the assessment to the Board of Review.
For detailed information about the Michigan Tax
Tribunal and the appeals process, please visit their
website. http://www.michigan.gov/tax_trib
Taxpayers who disagree with the Board of Review’s
determination regarding property classification may
appeal to the State Tax Commission by June 30 of the
year under appeal. More information is available on
their website. http://www.michigan.gov/treasury
March Board of Review Appeal Form (L-4035)
Land Values and ECFs
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Coming soon
Frequently asked Questions for the Assessor
What are the requirements for Disabled Veterans
Exemption Eligibility?
What are property taxes based on?
How are property taxes calculated?
What is a Principal Residence Exemption (PRE)?
What if I no longer live at that residence but still
own the property, Do I get the PRE?
What is notice of assessment?
How do I understand my assessment notice letter?
What if I don’t agree with my assessment?
What happens when you purchase a home?
I just bought my house last year and the taxable
value doubled, Why?
What is an Annual Inspection of property?
What are the requirements for Disabled Veterans
Exemption Eligibility?
Disabled Veterans Exemption Eligibility
Requirements:
In order to be eligible for the exemption, the disabled
veteran must have been honorably discharged from the
armed forces of the United States. They must be a
Michigan resident. Additionally, they must meet one
of the following criteria:
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Has been determined by the United States
department of veterans’ affairs to be permanently
and totally disabled as a result of military service
and entitled to veterans’ benefits at the 100% rate.
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Has a certificate from the United States veterans’
administration, or its successors, certifying that he
or she is receiving or has received pecuniary
assistance due to disability for specially adapted
housing.
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Has been rated by the United States department of
veterans’ affairs as individually unemployable.
The unremarried surviving spouse of the disable
veteran is eligible for the exemption based upon
the eligibility of their spouse; therefore, the spouse
must also be a Michigan resident. The exemption
will continue only as long as the surviving spouse
remains unremarried. How is a determination
made that the disabled veteran is permanently and
totally disabled as a result of military service and
entitled to veterans’ benefits at the 100% rate? The
Veterans’ Administration defines a service-
connected disability as a disability related to an
injury or disease that developed during or was
aggravated while on active duty or active duty for
training.[1] The Veterans Administration Schedule
for Rating Disabilities is used to assess the
medical conditions and illnesses incurred or
aggravated during the veteran's military service
and a percentage rating from 0% to 100% is
assigned based on the severity of the disability.
Individuals filing the affidavit for the exemption
under criteria a) must provide a copy of the letter
from the Veterans’ Administration indicating they
have a 100% service connected disability and are
entitled to receive benefits.
o
Note: The Act does not require the disabled
veteran to have already received the benefit, it
only requires that they have been determined
to be permanently and totally disabled as a
result of military service and entitled to
veterans’ benefits at the 100% rate.
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What is assistance for specially adapted housing?
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The Veterans’ Administration provides veterans
with certain permanent and total service-connected
disabilities financial assistance to purchase or
construct an adapted home or modify an existing
home to accommodate a disability. There are two
grant programs: specially adapted housing grant
(SAH) and the special housing adaptation grant
(SHA).[2] The State Tax Commission has
determined that receipt of either grant would
qualify an individual for the exemption under
criteria b).
o
Individuals filing the affidavit for the
exemption under criteria b) must provide a
copy of the certificate from the Veterans’
Administration indicating they are receiving or
have received pecuniary assistance due to
disability for specially adapted housing.
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What does individually unemployable mean?
o
Individual unemployability is part of the
Veterans’ Administration disability
compensation program. Under this program,
veterans may receive compensation at the
100% rate even though their service-connected
disability is not rated at 100%.[3]
o
In order to be eligible a veteran must prove
they are unable to maintain substantially
gainful employment as a result of their
service-connected disability. In addition, they
must have one service-connected disability
rated at 60% or more or two or more service-
connected disabilities with at least one rated at
40% or more with a combined rating of 70%
or more.[4] Individuals filing the affidavit for
the exemption under criteria c) must provide a
copy of the letter from the Veterans’
Administration indicating they are individually
unemployable. Is there an asset test and/or
means test to determine eligibility? No, there
is no asset test and/or means test to determine
eligibility. In order to be eligible, the disabled
veteran must meet the requirements of Public
Act 161 of 2013 regardless of their income or
the value of their home.
What are property taxes based on?
On March 15, 1994, Michigan voters approved the
constitutional amendment known as Proposal “A”.
Prior to Proposal “A” property tax calculations were
based on State Equalized Value. Proposal “A”
established “Taxable Value” as the basis for the
calculation of property taxes. Increases in Taxable
Value are limited to the percent of change in the rate
of inflation or 5%, whichever is less, as long as there
were no losses or additions to the property. The limit
on Taxable Value does not apply to a property in the
year following a transfer of ownership (sale).
How are property taxes calculated?
Property Tax Equation
Property Taxes = taxable Value / 1000 x your local
millage rate
What is a Principal Residence Exemption (PRE)?
If you own and occupy your home as your principal
residence, you can fill out a PRE (form 2368) to
receive an exemption from the tax levied by a local
school district for operating purposes, up to 18 mills.
You must submit form 2368 to the Assessor by June
1st of current year for summer taxes and November
1st for Winter taxes.
What if I no longer live at that residence but still
own the property, Do I get the PRE?
When a person no longer owns or occupies the
property as a principal residence, he or she must file a
Request to Rescind Homeowner’s Principal
Residence Exemption, form 2602, with the township
assessor to remove the PRE. The PRE will be
removed from the local property tax roll by the
assessor beginning with the next tax year. Failure to
rescind a PRE may result in additional taxes, interest
and penalties. Under certain circumstances a person
may qualify for a conditional rescission which allows
an owner to receive a PRE on his or her current
Michigan property and on previously exempted
property simultaneously for up to three years. To
initially qualify for a conditional rescission, the owner
must submit an Owner's Conditional Rescission of
Principal Residence Exemption (PRE), Form 4640 to
the township assessor on or before June 1 or
November 1 of the first year of the claim.
What is notice of assessment?
Notices of assessment change are mailed at the end of
February. This notice indicates the assessed value and
taxable value for the year in which it is set. It shows
the percentage of Principle Residence Exemption that
is on the property, the Classification of the property
and if there was or was not a Transfer of Ownership.
What if I don’t agree with my assessment?
When dealing with a current assessment year
(following calendar year after April) please reach out
to the township assessor. The assessor will be happy
to review your property with you and make on-site
visits. When dealing with a roll that has been finalized
by the assessing department (after you receive your
change notice in February) your first step is to appeal
to the March Board of Review. The assessor will
provide you the necessary forms, but it is up to you to
present your case, even if you appeal in writing, so
please support your claim of an improper assessment,
such as a recent appraisal and comparative property
sales.
The Board of Review will notify you in writing with
their decision. If you find their decision unsatisfactory,
you may further appeal to the Michigan Tax Tribunal.
Contact information for the MTT will be provided
along with the Board of Review decision.
IMPORTANT: For residential and agricultural
properties, you may NOT appeal to the MTT on a
valuation dispute unless you appeal to the March
Board of Review first. the last meeting of the March
Board of Review. The meeting dates and times of the
local Board of Review are also included in the notice.
What happens when you purchase a home?
When a property, or interest in a property, is
transferred, the following year’s State Equalized
Value (SEV) becomes that year’s Taxable Value (TV).
In other words, if you purchase property, your Taxable
Value for the following year will be the same as the
SEV. The Taxable Value will then be “capped” for the
second year following the transfer of ownership.
I just bought my house last year and the taxable
value doubled, Why?
Because of Proposal A which took effect in 1994,
when a property transfers to a new owner the Taxable
Value increases to the Assessed Value in the year
following the sale and then is capped at the rate of
inflation as long as you own the property.
The taxes levied next year may be vastly different
than the taxes you will pay this year. We encourage
you to estimate your taxes. A property tax estimator
can be accessed via the following link:
https://www.michigan.gov/taxes/property/estimator
What is an Annual Inspection of property?
Due to the recent State Tax Commission policy, it is
expected that local units of government will annually
field visit a minimum of 20% of each parcel in each
property class each year. The expectation is that all
parcels will be examined at lease once over a five-year
period.