USES OF THE PROPERTY TAX

The property tax historically provides more dollars to local government than what is collected by the state with a combination of income and sales tax. Every dollar of the property tax remains in the local area and is used to fund local government. With state tax policies often less than 80% of the income or sales tax are returned for support of local services. Some of the principal users of the property tax are as follows:

County Government	Airport Authorities
Schools	Libraries
City Government	Townships road & bridge repair

2011 STATE TAX RECEIPTS (all $ in millions)

Personal income taxes (gross)	$12.300
Corporate income taxes (gross)	$3.600
State sales taxes (NO local $)	$11.240
Total	$ 27.14

Local Property Taxes	$26.400

All of these and many other kinds of taxing districts (over 6000 in all) rely on the property tax for major portions if not all of their funding. Schools receive the largest portion of the property tax dollars, often more than 60% of each dollar collected.

UNDERLYING CONCEPTS OF PROPERTY TAXATION

Two essential players of the property tax are the assessing authority, [Township Government] and the taxing authority [see list above]. The taxing authority determines the amount of property tax to be collected through budgets and tax levies. The assessing authority determines how the total amount of tax collected will be apportioned among taxpayers; in other words how tax dollars will be spread among those responsible for payment. This apportioning is based on an ad valorem concept (according to value).

Taxpayers also have a responsibility in the process. First, to
monitor the taxing authorities spending policy by attending budget
hearings and providing input. Second is to monitor the assessing
authority policy and accuracy in apportioning the burden. This is accomplished by comparison of one's assessed value to other
properties with similar value and filing a complaint for the review
of value when an error or, inequities exist.

THE ASSESSMENT PROCESS

The assessor's office spends a great deal of time and effort
monitoring all aspects of the township economic development.
This includes tracking building permits, maintaining records of
ownership and tax liability. Also maintenance and creation of tax
maps when a property transfers and there is a change in ownership lines, including new subdivisions. The assessor's office is an information center for other units of government, and private industry. Data must be as current as possible, accurate, and available on request in a concise yet comprehensive format.

The assessors' office is responsible for listing, discovering, and valuing all property in the township. The process is on going and recycles each year. In addition, the assessor must be prepared to defend each and every value estimate before both a local appeal board and a state appeal board.