A major source of revenue for the public schools, the county government, the community college, the Intermediate School District, and the city government is the property tax. The state laws state that in order that property taxation be equitable and fair to everyone, the City assessor shall determine the value of all property and establish an “assessed” value. In Michigan, that “assessed value” should be 50% of true cash value. The major responsibility then of George Bratcher, City Assessor since March of 1975, is to determine that value.
Should you disagree with his opinion you should contact Mr. Bratcher to discuss the value of your property. If you don’t receive a remedy at that point, the city has a “Board of Review” which meets annually to listen to complaints. The Board of REview meets in mid-March of each year. Prior to establishing assessed values, Mr. Bratcher conducts “sales studies” to determine the sale price of comparable pieces of property, and also utilizes “handbooks” made available by the State Tax Commission. Albion’s City Assessor is certified by the state as a Level III Appraiser, which insures competency in residential, commercial and industrial inspections. Since his arrival in Albion, Mr. Bratcher has condcuted numeerous sales studies, has “color-coded” a map of the city to show areas that are over assessed and under assessed, has conducted and industrial and commercial property audit involving 88 businesses, and has completed an inventory of city-owned property.
Source: City of Albion, “Our Annual Report to the Citizens,” January 1976.