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Michigan Association of County Drain Commissioners
Tips & Tricks to Preparing a Defensible Assessment Roll Stacy L. Hissong, Attorney Fahey Schultz Burzych Rhodes PLC July 17, 2019 macdc.us
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Presentation Goals Successfully defend appeals
“Manifest error or inequality” Prevent errors leading to assessment deficiencies or reassessments Create reputation for professionalism and good communication macdc.us
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Presentation Outline Assessable Entities
When Days of Review are Required Assessment Factors Dos and Don’ts at Day of Review macdc.us
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Non-Exempt Properties
Assessable entities MDOT Counties Railroads Townships Cities Villages Non-Exempt Properties macdc.us
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Assessable entities MDOT Benefit to state highways 14A calculations
Supplemental benefit Agreements macdc.us
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Assessable entities Counties Benefit to county roads 14a calculations
Supplemental benefits Road Commission assessments Agreements Not “At-Large” assessment for public health macdc.us
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Assessable entities Railroads 14a vs. other assessment methodologies
Supplemental benefits Notices macdc.us
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Assessable entities Townships/Cities/Villages
At-Large Assessment for Public Health Properties owned by municipalities for private benefit Supplemental benefits Agreements macdc.us
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Assessable entities Properties Exempt from Special Assessment
Public Purpose State and Federal Lands Colleges and Universities County Lands Land Banks Township/City/Village Lands Schools Cemeteries Agreements
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Assessable entities Properties NOT Exempt from Special Assessment
Private schools Churches PA 116 properties Certain quasi-governmental entity-owned properties DDAs Transportation authorities Water and sewer authorities Public properties used for “private” purposes Non-profit organizations macdc.us
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When Days of Review are Required
Any change in apportionment percentages requires a Day of Review Petitioned Projects Exception: Section 193 Revisions to Drainage District Boundaries Update Current Assessment Roll Past Errors Splits/Combos Exempt Properties Change in Methodology macdc.us
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Update Current Assessment Roll
Past Errors “Myrna” Issues Check all rolls before assessing macdc.us
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Update Current Assessment Roll
Splits/Combos Day of Review may be necessary Cannot change other apportionment percentages macdc.us
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Update Current Assessment Roll
Purchase/sale involving exempt owner Impact on outstanding multi-year roll Land Banks May require Day of Review for new assessments macdc.us
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Assessment Factors Base Benefit Factor Acreage Land Use Proximity
Project Specific Factors macdc.us
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Assessment Factors Base Benefit Factor Impact on future assessments
Factor is percentage and not “$ minimum” Reasoning for factor percentage Percentage of total project cost vs. backing into a percentage macdc.us
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Assessment Factors Acreage Factor Consistency
Road right-of-way included? Check for errors Equalization GIS
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Assessment Factors Land Use Factor Equalization classifications
Zoning classifications Consideration of future land use/zoning “14a” analysis Detention Exceptions Explanation/Summary macdc.us
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Do these factors apply to future maintenance projects???
Assessment Factors Project Specific Factors Proximity Branches Special work Property owner culverts/crossings Do these factors apply to future maintenance projects??? macdc.us
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Pre-Payments Required by Section 154(5)(e) Considerations:
Computation of Cost Pre-payment letter with deadline date Calculation of interest for pre-payments after borrowings Communications with large stakeholders MDOT County Townships/Cities Property owners with large assessments Larger text macdc.us
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Do’s and Don’ts at Day of Review
Conflicts of Interest/Special Commissioner Notices/Publications MDOT Review Computation of Costs Methodology Summary Appeal Process
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Fahey Schultz Burzych Rhodes PLC
Questions? Stacy L. Hissong Fahey Schultz Burzych Rhodes PLC macdc.us
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