Assessing Office

The Assessing Office operates under the requirements of the General Property Tax Act that was originally known as P.A. 206 of 1893. Most statutes are located between MCL 211.1 and 211.157.

The State Assessors Board in Lansing certifies all assessors. The State Assessors Board (SAB) certifies individuals at Levels 1, 2, 3 or 4 based on education, experience and examination. Municipalities are required to have an assessor whose certification is at least equivalent to the SAB's standard based on the total valuation and complexity of the unit of government.

The City of Ludington is required to have a Level 3 Assessor.

Mission Statement
To develop an annual assessment and tax roll pursuant to the mandates of the State Property Tax Law and the City Charter. The Department coordinates activities of the Board of Review, develops special assessment rolls and prepares the biannual tax rolls. The Assessor's Office is responsible for the inventory of all property within the City, and the valuation of the taxable parcels therein. Both real property (land and buildings) and personal property (tangible) held by businesses are taxable.

2021 BOARD OF REVIEW MEETING NOTICE & INSTRUCTIONS

  • 2021 MARCH BOARD OF REVIEW The 2021 March Board of Review will be held on March 8th, 9 a.m. to 5 p.m. and March 9th, 1 p.m. to 9 p.m. The meetings will be held by electronic remote access, unless by the dates of the March Board of Review meetings it becomes lawful under state agency rules for an indoor in person public meeting to be held.

    If in-person public meetings become a lawful option, then the meeting will be held both in person at the Ludington City Hall, 400 S. Harrison St., and via electronic remote access. 
    UPDATE:  The Michigan Department of Health and Human Services (MDHHS) issued an updated Gatherings and Face Mask Order to all for indoor meetings of 25 persons or fewer.  As such, the appeal meetings for the March 8 and 9, 2021 Board of Review will now be considered in-person public meetings and will also be held with letter appeals and via electronic remote access.  Please contact 231-843-2956 to schedule your appointment.        
    The public may participate in the meeting through electronic remote access via Zoom access by computer, smart phone/device. See this link for remote access instructions:

    By City resolution, taxpayers are also able to protest by letter to City of Ludington, attn: Carol Ann Foote, 400 S. Harrison St., Ludington, MI 49431 or by email to: cafoote@ci.ludington.mi.us.

    Anyone making an appointment to the March Board of Review must supply the following information:
    • Name
    • Address
    • Phone Number
    • Email address
    • Reason for Protest
    • Option for Appeal
    • Evidence to support appeal

    Options for appeal:
    •Zoom:  See instructions here Zoom 
    •Call in:  See instructions here Call
    • Appeal by letter: Letter appeal, evidence, and signed petition must be received ON OR BEFORE March 9, 2021.

    Evidence:

    • A recent appraisal
    • Comparable sales

    Appeals:
    • Appeal by Appointment: Appeals can be sent to our office via email or can be dropped off at the Assessor’s office. Appeals must be received in our office prior to your scheduled appoint. Call 231-843-2956 for an appointment and a petition of appeal.

    • Appeal by Letter: Appeals must be received ON or BEFORE March 9th, 2021. Call 231-843-2956 for a petition of appeal or go to the following link: • Poverty Appeals: Please see: Petitions of Appeal: • Petitions must be completed in full. All areas highlighted in yellow must be filled in.
     
    Poverty Exemption Appeals
    Poverty Exemption Policy


    PETITION: 
    See this link