Property Owner's Legal Responsibility

The owner of property on January 1 in any year shall be liable for taxes for that year. It is the status of the property January 1 of the assessment year. If you construct a new building and it is not complete until after January 1 of the year and the building permit is less than 1 year old, it will not be assessed until the following year. If the building permit is over a year old, then a percentage of what is completed will be assessed by the Township Assessor for that year. If you demo a building after January 1 of the assessment year, then it will not be removed from the assessment rolls until the following year. The proration assessments are completed only in the case of a fire or some other act of God

The property owner is responsible for notifying the assessor of Supervisor of Assessments when they move. This will ensure that there will be no delay in the arrival of the property tax bill. This will also ensure that the property owner receives the proper exemptions on the correct property in the correct year.

If the property owner believes that the assessed value is incorrect, the owner can contact the township assessor to review the assessed value for the current assessment year. If the property owner does not agree with the value placed on the property, that property owner can appeal to the Supervisor of Assessments. The next step in the process is the Board of Review during the time that they are in session. The Board of Review is in session from the day that the Supervisor of Assessments sends Notices of Assessment Change until all the complaints have been reviewed.

• New buildings
• Buildings removed, torn down or damaged by fire, flood or tornado
• Remodeling (interior and exterior)
• Additions to house or buildings
• Fireplaces
• Basement or attic finish
• Decks, patios, and garages