City of Cheboygan Assessing
General Information
David Sullivan, MAAO
Assessor
Phone; (231) 627-9931
dsullivan@cheboygan.org
Poverty Exemption Income Guidelines and Asset Test
2025 MARCH BOARD OF REVIEW
MEETING SCHEDULE
CITY OF CHEBOYGAN, CHEBOYGAN COUNTY
The City of Cheboygan Board of Review for March 2025 will meet at City Hall, 403 North Huron Street, in the Council Chambers on the following dates and times:
- Organizational Meeting – Tuesday, March 4, 2025 at 6:00 P.M.
- Appeal Hearing – Monday, March 10, 2025 from 9:00 A.M. –12:00 Noon; and 1:00 P.M. – 4:00 P.M.
- Appeal Hearing – Wednesday, March 12, 2025 from 1:00 P.M. – 4:00 P.M.; and 6:00 P.M. – 9:00 P.M.
The Board of Review will meet as many more days as deemed necessary to hear questions, protests, and to equalize the 2025 assessments. By board resolution, taxpayers are able to protest by letter, sent to PO BOX 39 Cheboygan, Michigan, 49721 or dsullivan@cheboygan.org, provided protest is received prior to March 12, 2025.
The tentative ratios and the estimated multipliers for each class of real property and personal property for 2025 are as follows:
Commercial……..45.02%………1.11062
Residential………44.03%………1.13559
Industrial…………44.90%……..1.11359
Personal Property…50.00%……1.0000
American with Disabilities (ADA) Notice
The City of Cheboygan will provide reasonable services to individuals with disabilities at the Board of Review meetings upon seven days’ notice.
Contact: Alyssa Singles, 403 North Huron Street, Cheboygan, MI (231)627-9931
Municipal Assessing
The authority of municipal governments to levy taxes arises from the State of Michigan Constitution. In 1896, the State Legislature passed the General Property Tax Law which addressed taxation by property taxes (this law has been amended numerous times since its original adoption). All property in the State of Michigan is taxable unless specifically exempted by law. In order for each municipality to comply with the General Property Tax Law, a Tax Assessor must be appointed. It is the Assessor’s duty to establish the true cash value for each property within his/her jurisdiction. Assessments are calculated using State approved rates and guidelines and must not exceed 50% of true cash value.
Assessors are certified by the State of Michigan. The City of Cheboygan is required to have a Level II certified assessor.
Residential Assessments
All municipalities are required to have an assessment record on file for all properties. This information has been entered into a State of Michigan approved assessment software program which then annually calculates new assessment and taxable values.
Cheboygan County conducts their annual sales study analysis or each class of property. The results for the Residential class concludes an assessment ratio 48.87 %. The state requires a 49.00% to 50.00% range be met. The study indicates that an overall 4.7% average increase is necessary to get assessments into the mandated range.
This sales activity was then analyzed by neighborhoods and a factor assigned to each area reflecting the actual activity within your neighborhood. The particular change in your assessment is a direct result of sales activity within your area.
We encourage you to come into City Hall to review your assessment record card prior to the Board of Review to assist us in improving the accuracy of the information. City Hall office hours are Monday through Friday 8:00 am to 4:00 pm.
Commercial Assessments
As is the requirement for Residential parcels, property record cards are also on file for Commercial Parcels.
The 2018 Cheboygan County Sales Study of the Commercial Class indicated a 51.89% assessment to sales to ratio. Again the State range of 49.00% to 50.00% is mandated. The study requires a 0.01% average decrease in assessed values for these parcels.
Commercial tax bills are calculated in the sames manner as the residential tax bills. It is based on Taxable Value and subject to the same restrictions on increases being ties to CPI or 5% whichever is less.
Frequently Asked Questions
How does this affect my tax bill?
Your tax bill is calculated using taxable value not assessed value. Voters, in 1994, approved Proposal A which stated that your Taxable Value can only increase by the Consumers Price Index(CPI) or 5% whichever is less. For 2019 your Taxable Value can increase by .024 or 2.4% (CPI) This assumes no new construction or improvements or transfer of ownership occurred. Also the SEV may have prevented an increase in Taxable Value and/or lowered the Taxable Value because the Taxable Value cannot go higher than the SEV and an SEV adjustment downward will also lower the Taxable Value if the TV is equal to the SEV.