Assessing
Welcome to the Mastodon Township Assessor’s page!
Assessor: Tammy Hendrickson, MCAO
Email: thendrickson.assessor@gmail.com
Phone: 906-284-1555
Office Hours: Mondays 4:30-6:30 PM or 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 Mastodon
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 Mastodon 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
Assessing and Property Information
Property owners can access their property information for
free by creating a BS&A account.
Land Division
A Land Division Application must be submitted to the
Mastodon 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 $250 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 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
12:00 PM (noon)
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March BOR - Monday, March 10, 2025, 3:00 PM-
9:00 PM
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March BOR - Wednesday, March 12, 2025, 9:00 AM-
3:00 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 12:00 PM
(Noon)
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December BOR. Tuesday, December 9, 2025, at 12:00
PM (Noon)
The Mastodon Township Board of Review is composed
of three members and one alternate who serve two-year
terms.
MEMBERS:
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Dave Stanek, 906-875-3445
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Stu Creel, 906-367-0852
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Paul Mallon, 231-735-6033
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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Vacant Land Residential
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Real FF All Vacant Sales
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Real ECF
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Village ECF & Land Values
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Vacant AG
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AG ECF
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Commercial Land Values
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Commercial FF
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Ind FF Commercial
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Timber Cutover
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Vacant Lake Frontage
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Lake ECF
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 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.
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.
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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).
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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?
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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]
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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.