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1. What is the difference between the Assessed Value and Taxable Value of my home?

Assessed value is defined by state law as 50% of the market value of the property as of December 31st of the preceding year. Taxable value is derived from a formula created by the passage of “Proposal A” in 1994, designed to limit the taxable value increased annually to the rate of inflation.

2. How is the Assessed and Taxable Values calculated?

Assessed Value

All assessed values are calculated according to the State Tax Commission standards. This value is shown as the State Equalized Value (or SEV) on your tax statement. SEVs are based on mass appraisal techniques which take into account the current cost to replicate your home and then depreciates that cost based on the age of the structure. That value is then adjusted to market value by utilizing sales within the particular area over a two year sales study. 

Each year the Assessor is required by law to review the sales in the previous two year sales study to conclude assessed values at 50% of market value. 

Taxable Value

The term Taxable Value was used in the 1994 constitutional amendment known as Proposal A to replace SEV in the property tax equation to calculate property tax bills. The first step in the process of determining Taxable Value is to calculate the Capped Value of every parcel of assessable property using the following formula:

CAPPED VALUE FORMULA:

Prior Taxable Value – Taxable Value of Losses X Lesser of 5% or CPI Multiplier + Taxable Value of Additions = Capped Value

CPI is the Consumer’s Price Index (Inflation rate) as calculated by the State of Michigan each fall. The legislature has defined Taxable Value to be the lesser of SEV or Capped Value. Assessors are required to annually calculate a Capped Value for each individual parcel of real property. The Capped Value is then compared to the SEV of that property, and the lower of the two will be its Taxable Value upon which taxes are levied. The year following an eligible transfer of ownership, the SEV of the transferred property set in that year is its Taxable Value.

3. I recently purchased a home. Will my taxes on this property be about the same amount as the prior owner’s taxes?

No. Until 1994, property was valued for tax purposes at half its market value. This is called “State Equalized Value” or SEV. In 1994 voters passed Proposal A, which limited the growth of property tax assessments. The formula under Proposal A keeps the Taxable Value of a property from growing as fast as the SEV. This gap can increase over time. However, in the year following an eligible transfer of ownership, the Taxable Value is uncapped and is made equal to the SEV, but only for that year following the transfer of ownership. When a parcel is uncapped there could be a substantial increase in the tax depending on the difference between the Taxable Value and the State Equalized Value of the property. See “How is the Taxable Value calculated?” for more explanation.

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1. Is assessment information available online?

All assessment information including pictures, sketches, and physical attributes of properties is available online.

2. What if I feel the information for my property is incorrect?

Please contact the Department of Assessment at (734) 722-2000 ext 1014 or assessing@cityofwayne.com A staff member will be able to go over your assessment information with you and schedule a review of the property if necessary.

3. How do I change the mailing address where I would like my tax bills and assessment notifications sent to for my property?

All mailing address changes must be done in writing. This can be completed with our online Change of Mailing Address Form.

4. How do I change the name on my property?

All request for name changes (including removing a spouse and name changes due to marriage/divorce) must be submitted on a Property Transfer Affidavit (PDF).

If you continue to occupy the property as your primary residence, a new Principal Residence Exemption Affidavit (PDF) needs to be completed as well.

Both forms, if applicable, need to be completed and returned to the Assessor’s Office by mail, or in-person.

PLEASE NOTE: Submitting a Property Transfer Affidavit will only update tax records and NOT the deed of the property. Any changes to the legal ownership (deed) must be recorded with the Wayne County Register of Deeds office.

5. How do I view the survey of my property to determine my lot lines?

The City of Wayne does not maintain copies of surveys. Surveys are done through a private company and not maintained or recorded with the City. If you are aware of who may have surveyed your property previously, it is suggested you contact that surveyor to obtain a copy. If you require a new survey, the City is unable to recommend any particular surveyors.

6. How do I obtain tax amounts and tax due dates?

Tax amounts and due dates can be obtained from the City Finance Department.

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1. What is a Property Transfer Affidavit?

A Property Transfer Affidavit must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). It is used by the Assessor to ensure the property is assessed properly and receives the correct Taxable Value. It must be filed by the new owner with the Assessor for the City or Township where the property is located within 45 days of the transfer. If it is not filed timely, a penalty of $5.00 per day (maximum $200.00) applies. The information on this form is not confidential. 

Transfer of Ownership

Transfer of ownership means the conveyance of title or the beneficial use of the property. There are both partial and whole transfers of ownership. The Assessor’s office will determine the correct percentage and uncap the Taxable Value accordingly.

2. I just bought a property in the City of Wayne. What do I do now?

A Property Transfer Affidavit (PDF) must be filed whenever property transfers ownership (even if you are not recording a deed). It is used by the Assessor to ensure the property is assessed properly and determine if the sale is a valid sale to use to help in determining upcoming assessments. It must be filed by the new owner with the Assessor for the City within 45 days of the transfer. If it is not timely filed, a penalty of $5/day up to $200 applies.

If the property will also be your primary residence a Principal Residence Exemption Affidavit (PDF) should be filed.  

Both forms, once completed, can be returned to the Assessor’s Office by either:

•    In-person - a date stamped copy will be given to you as your receipt of filing. 

•    Mail - a date stamped copy will only be mailed back to you if you include a self-addressed, stamped envelope. 

Please do not email either form.

3. I have decided to rent the home I previously occupied and claimed as my primary residence. Do I need to do anything?

You must file a Request to Rescind Principal Residence Exemption (PDF) to remove the exemption.  Once completely filed out it can be returned to the Assessor’s Office in-person or by mail.

You should also contact the Building Department to ensure compliance with all ordinances for rental properties. 

4. What if I am moving out of the home I previously occupied and claimed as my primary residence and allowing a family member or friend live there?

As with renting the property, you must file a Request to Rescind Principal Residence Exemption (PDF) to remove the exemption.  Once completely filed out it can be returned to the Assessor’s Office in-person or by mail.

You should also contact the Building Department to ensure compliance with all ordinances for rental properties. 

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1. When are Summer Taxes mailed?

Summer Taxes are mailed on July 1st.

2. When are Summer Taxes due?

Summer Taxes are DUE and payable without interest July 1st through October 1st (deadline 4:30pm).

If October 1st falls on a Saturday or Sunday, it will be due the next business day.

3. When are Winter Taxes mailed?

Winter Taxes are mailed on December 1st.

4. When are Winter Taxes due?

Winter Taxes are DUE and payable without penalty December 1st through February 14th (deadline 4:30pm).

If February 14th falls on a Saturday or Sunday, it will be due the next business day.

5. I have a mortgage company but, I did not receive a tax bill, why?

If your mortgage company pays your property taxes, then we will send the tax bill directly to the mortgage company.

6. Are my taxes paid?

You can view your tax bill and payments online.

7. Can I pay my taxes online?

Yes, you can pay our taxes online. 

However, there are fees to pay online. Credit card payments have a 3% fee (minimum fee $2.00). E-checks have a $3.00 fee for payments under $10,000 and a $10.00 for payments over $10,000.

8. What is a Mill?

The property tax rate in Michigan is referred to as a millage, and it's figured in mills. One mill is equal to 1/1,000 of a dollar. Or, more simply, for every $1,000 in taxable value, a property owner will pay $1 in property tax.

9. How do I change the mailing address on my tax bill?

All mailing address changes must be done in writing. Complete the Change of Mailing Address Form.

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1. How can I pay my water and sewer bill?

You may pay your bill online, by mail, in-person, by telephone at 1-800-272-9829, use the jurisdiction code (3259), or by using the brown dropbox in front of City Hall that is checked throughout the day until 4:30pm.  

See our Payment Options Brochure (DOC) for more information. 

2. How often are residential water and sewer bills issued?

Residential customers are billed every two months. Please refer to the usage dates on the bill, as the city bills bi-monthly. For example, depending on which billing cycle the property is in, usage for December through January would be billed in February, and due in March.

3. Why is my bill estimated?

Bills are estimated if the City is unable to obtain an actual meter read from the radio read device, or you have a stopped meter. Please call the Water Billing Department at (734) 722-2005, as soon as possible to schedule a service appointment. 

4. Why is my water bill higher than normal?

The two main reasons for a higher bill are either a leak within the property or there has been more water used at the property during the billing cycle. If it is summer, you may be using more water outside. Please refer to the billing usage dates on the bill for reference.

5. Where can I see my water account billing history, including payments?

Water billing account history, as well as Tax and others, can be located, and printed, by going to:
www.cityofwayne.com -> Online Bill Payment (box) -> Proceed to Site (button) -> Top Search Field, Enter Property Address (search button). 

This will bring up the current water/utility bill, as well as having the ability to review and print previous billing history.

6. How do I request a final water bill?

Final requests can be requested and sent online directly through City’s website by completing a Final Water Read Request Form. 

**If escrow is being held back to pay for the final water bill during closing, please make sure to include the email address of the Title Company that will be paying the final bill. 

7. Can I Sign up for Paperless Billing?

Yes, you may sign-up by completing a Paperless Water Billing Signup Form. Complete the fields and click submit. The request will be sent directly to the Water Billing Department for processing.

8. Who do I contact for a non-billing related water and sewer question?

If you have a question about water and sewer that is not related to billing, you may contact the Department of Public Works at 734-721-8600.

9. Who do I contact for an after-hours water and sewer emergency?

For after-hours water and sewer emergencies please contact the Police Department at 734-721-1414.