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1. The amount of taxes your escrow company calculated may be incorrect, but they won't find the error for 12-18 months. This can result in a significant change in your payment. You should call the Assessor ASAP and get a tax estimate for the next year.
2. If you recently bought a home and you didn't get a tax bill on July 1 or December 1, or you didn't get an Assessment Notice in mid-February you need to call the Assessor and verify your mailing address. At the same time, verify that your Principal Residence Exemption is in place.
3. The first Assessment Notice you get in the February after buying your home is the most important. You should get a copy of your property record card from the Assessor and make sure it is accurate. If it isn't, or if you still the the Assessed Value is too high/low you should call the Assessor and make an appointment for the Board of Review.
4. Most importantly, the property tax code is complex and confusing and we all know it. I never have a problem explaining something to a taxpayer. If a question ever comes up,please call or come into the office or email me and I'll help in any way I can.
Capped Value is defined basically as last year's taxable value times the inflation rate or 5% whichever is less. (exceptions are made if you put on an addition or tear something down)
Taxable Value is what you actually pay taxes on. Taxable value is defined as the lesser of either the Capped Value or the Assessed Value.
This system in the long run means that property owners start accumulating a "discount" on their property taxes because their Taxable Value is lower than the Assessed Value. The property will continue to benefit from this discount until the property is transferred. At that point the property "Uncaps" and the Taxable Value becomes equal to the Assessed Value for the year immediately following the transfer. From that point on, the cap is replaced and a new discount begins accumulating.
(f) "General price level" means the annual average of the 12 monthly values for the United States consumer price index for all urban consumers as defined and officially reported by the United States department of labor, bureau of labor statistics.
The property must have been marketed using standard market practices for a normal amount of time;
The buyer and seller must be totally unrelated parties acting independently in their own best interest;
Both the buyer and seller must be knowledgeable about the property in question, the risks involved in the transaction and overall market conditions;
Neither the buyer or seller can have any abnormal reason to buy or sell the property. Examples of this would be: The seller's job was transferred across the county and they have to move next month or a buyer's employer requires them to locate within 1 mile of work immediately and this is the only home that has been on the market in 6 months.
The reason is that Assessors are required by law to only consider "Arms Length" transactions when determining the "Usual Selling Price" of a property. What that means is that we only consider sales where: the property is available on the open market; both the buyer and seller have complete knowledge of the property and the general market conditions; the buyer and seller are unrelated; there are no unusual influences affecting the buyer's or seller's decision.
With Foreclosures, Bank Sales and Short Sales, there is almost always an undue influence on the Seller in the form of a desperate need to sell the property, either to avoid foreclosure, or get the property off their books. (in the case of a Bank) Therefore, these sales are, by definition, NOT Arms-length transactions, and Assessors are NOT allowed to include them.
**HOWEVER!! Please understand that the impact that the current volume of these sorts of sales have on property values IS factored into home values. This happens because whatever impact these sales have on the overall market will be reflected in the sale prices of the homes that DID sell in an "Arms-Length" transaction.
**While the short sale across the street isn't added to our study, if the over-all market prices were being reduced by say, 5%, due to bank sales, then all of the "Arms-Length" sales in the area will be roughly 5% lower than normal as a result. And THOSE sales will be added to the sales study.
On a related note, while you can deny access to your property and home, the Assessor does have the right to attempt to assess your property from the public right of way or an adjoining property. This includes taking pictures of your property.
An inoperative vehicle, may, however be stored in a completely enclosed building, such as the owner's garage. Covering the vehicle with a tarp or other cover is not an acceptable means of storage.
The DPW does not go into backyards or side yards to pick up brush.
Please DO NOT place brush at the curbside until the Friday before the scheduled pickup day.
Rusty or discolored water can occur after the flushing of hydrants.
If your water is discolored make sure to run your cold water until it clears. Make sure to check your tap water before washing clothes and to let the water run clear before using.
This allows City crews to safely clear the streets during the winter months and allows for the easy passage of emergency vehicles.
Violators will be ticketed. If you have any questions, please call the Police Department at 517-647-2947.
The DPW crews can serve you better if leaves are placed in long, narrow rows at the curb. Please keep limbs, branches and rocks out of leaf piles as these items can damage the leaf machine. Please DO NOT place any animal waste in leaf piles as these piles will not be picked up.
Under the Refuse Ordinance the burning of brush and leaves is prohibited.
At any other time you hear the tornado siren, it means that a tornado warning has been issued for your area and you should seek shelter immediately.
For more information on obtaining an annual permit or for information about the Portland Area Fire Authority please visit their website. Portland Area Fire Authority Website
For fiscal year taxpayers, payments are due the last day of the fourth, sixth, and ninth month during the year for which the payments are made and the end of the thirteenth month following the beginning of the fiscal year.
The Administrator may extend the filing date of the return for up to six months or for the same period granted by a federal extension. Submit a copy of the Federal extension form with payment adequate to cover the unpaid portion of your annual liability to the Portland City Income Tax Office on or before the due date of the return. If no tax is owed or you will be claiming a refund, do not file an extension. Extensions filed without a tentative tax payment will not be accepted or processed by the Income Tax Office.
Every nonresident who has taxable income derived from working or from sources inside the city limits must file a return.
Married persons may file either a joint return or separate returns. The following examples may be used to assist you in determining if a return is required:
For all tax years:
If you are a single person or married filing separately and your income is greater than $1,000, you must file a return.If you are married, filing jointly with your spouse and your income is greater than $2,000, you must file a return.If you are a single person and are age 65 or older and your income is greater than $2,000, you must file a return.If you are married filing jointly with your spouse and both you and your spouse are age 65 or older and your income is greater than $4,000, you must file a return.
If you do not meet the requirements for filing a return, but Portland tax was withheld or estimated tax payments were made, you must file a return to receive a refund.
Taxable income includes:Salaries, bonuses, wages, commissions, fees, vacation pay, profit sharing plan income and other compensation regardless of where earned.
Deferred compensation distributions.
Fair market value of merchandise or services received as compensation.
Net profit from operation of a business or profession or other activity regardless of where earned.
Income from a partnership, estate or trust, interest from bank accounts, credit unions, savings and loan associations and other income regardless of where earned.
Rental income, capital gains and dividends.
A nonresident is subject to tax on all items included in total federal income, which are derived from or connected with Portland sources.
Taxable income includes:
Salaries, bonuses, wages, commissions, fees, vacation pay, profit sharing plans and other compensation for services rendered as an employee in Portland.
Net profits from the operation of a business or profession or other activity conducted in Portland.
Net profits from rental of real and tangible property located in Portland.
Net profits from sale or exchange of personal property located in Portland.
Nontaxable income includes:
Gifts, inheritances, bequests and distributions of principal from estates and trusts.
Proceeds from insurance, pensions, annuities and retirement benefits (including Social Security) even if taxable under the Internal Revenue Code.
Unemployment compensation, supplemental unemployment benefits, welfare relief payments and workers compensation.
Interest from U. S. obligations such as Savings Bonds and Treasury Notes, obligations of the states, or subordinate units of government of the states.
Compensation for service in the U. S. armed forces, including reserve components.
The following items are nontaxable to nonresidents:
Interest, dividends and royalty income.
Income from trusts and estates.
Qualified deferred compensation properly reported on a Form 1099-R.
Travel, Meals and lodging while away from home.
Expenses as an outside salesperson that works away from his/her employer's place of business (does not include driver/salesperson whose primary duty is service and delivery).
Transportation (but not transportation to and from work).
Expenses reimbursed under an expense account or other arrangement with your employer, if the reimbursement was included in gross income.?
Other allowable deductions include:
Alimony paid, to the extent deductible under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of Portland income to total income. Child support is not deductible.
Individual Retirement Account deduction to the extent allowed under the Internal Revenue Code. Nonresidents must prorate the deduction based upon the ratio of each taxpayer's earned income in Grand Rapid to each taxpayer's earned income everywhere.
Moving expenses into the area only.
Subchapter "S" corporations doing business in the City of Portland must file as a "C" corporation for city income tax purposes.
Non-profit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, mush withhold tax from compensation paid to their employees.
If you are located outside Portland and have employees who work in Portland, you must withhold Portland income tax for all employees working in Portland.
Payment must be mailed with proper identification to?
Portland City Income Tax 259 Kent Street Portland, MI 48875
Always include your social security and telephone number on any correspondence, so we may research your issue properly and contact you if we have questions.
When mailing returns, always keep a copy for your records.
Please notify us in writing when you or your business has a change (i.e. address, your business incorporates, you sold your business, you discontinued your business, etc.).
The Mayor and City Council may be contacted via the information provided on this website or through City Hall at 517-647-3211.
Mayor Barnes is available to meet with citizens at City Hall on the Saturday following Council meetings from 9:00 A.M. to 11:00 A.M. Mayor & Council Information
Full Day Fee-Resident is $50.00-Nonresident is $75.00
Half Day Fee (9:00 A.M. to 2:00 P.M. or 2:30 P.M. to 7:30 P.M.)-Resident is $35.00-Nonresident is $50.00
Prohibited species means and includes any tree of popular (populus sp.), willow (salix sp.), box elder (acer negundo), silver maple (acer sac-charinum), thorny locust (robina sp.), tree of heaven (ailanthus altissima), catalpa (catalpa ap.), mulberry (morus sp.), Siberian elm(ulmus pumila),birch (betula sp.), and any other species so determined by the Tree Commission. No ornamental trees or conifers, nor any trees with fruit or nuts.
Prior to purchasing/planting a tree in the curb lawn, please contact the Parks Director, Mary Scheurer at 517-647-7985.
**Always contact Miss Dig prior to digging or excavating.**
For example, if you used 6,000 gallons of water in a month (the average amount of water used by a family of 4) the actual usage charge would be $20.34 [6,000 gal / 10000 gal x $3.39]. Next, add in the monthly sewer service demand charge of $6.67 for a 5/8-inch water meter. Your total sewer bill would then be $27.01 [$6.67 + $20.34 = $27.01].
If you have a different size water meter or if you have any questions regarding your sewer charge please contact the Utility Billing Department at 517-647-3205.