Atlanta

The Atlanta Department of Watershed Management (DWM) is proud to present the 2017 Water Quality Report (WQR). Prepared by the DWM Office of Watershed Protection, this report provides comprehensive information about Atlanta's municipal water system and confirms that the City's water continues to meet or exceed standards established by the U.S. Environmental Protection Agency (EPA) as mandated by the Federal Safe Drinking Water Act.

The City conducts more than 50,000 annual tests to monitor for over 150 potential contaminants in our water supply. The tables in this report list regulated substances that were detected, all at levels below the maximum allowed by EPA regulations.

Throughout 2017, DWM continued its infrastructure rehabilitation efforts through an efficient and cost-effective approach. With a five-year $1 billion Capital Improvement Program, DWM is advancing its Leak Detection System and Water Distribution System Improvement initiatives. These projects aim to reduce water loss through leaks, address pressure irregularities, and minimize discoloration in areas with aging infrastructure.

For additional information about these or other current Atlanta water, sewer, and stormwater facility improvements, please visit www.atlantawatershed.org.

1. Where can I find information about a property? Information can be found online by visiting Property Tax and Assessment Info.
2. What do the terms assessed value, state equalized value, and taxable value mean? Assessed Value: The assessor is constitutionally required to set the assessed value at 50% of the usual selling price. State Equalized Value: SEV is the assessed value that has been approved following County and State equalization. The County Board of Commissioners and the State Tax Commission must review local assessments and adjust (equalize) them if they're above or below the constitutional 50% level of assessment. Capped Value: Capped value adjusts year to year by 5% or the consumer price index (CPI), whichever is lower. Improvements to the property can also increase the capped value more than the rate of inflation. A sale or transfer of ownership will "uncap" the property so that the taxable value is equal to the assessed value. Taxable Value: Taxable value is the lesser of the capped and assessed value.
3. How does the assessor determine my assessed value? To ensure properties are assessed uniformly and at 50% of market value, the assessor uses a two-year sales study. The sales are organized by neighborhoods. A neighborhood can be a single subdivision or a grouping of subdivisions with similar characteristics. If the sales in a neighborhood increase or decrease then all the properties may be affected by what the sales have indicated. This ensures that all properties are assessed at 50% of market value as of tax day - December 31.
4. I just sold my property. Why isn't my assessment exactly half of the sale price? Michigan law defines real cash value as the usual selling price. The Michigan Legislature and the Michigan Supreme Court have clearly stated that the actual sales price of a property isn't the controlling factor in determining real cash value and calculating the assessed value. The Department of Assessing analyzes numerous sales in each neighborhood to arrive at uniform and equitable assessments for all properties.
5. Why doesn't my assessment seem to reflect current market conditions? When you receive your notice of assessment, taxable value and property category at the end of February the market may have changed since tax day (December 31) and may have changed since September 30th of the previous year which marks the end of the sales study period. State law requires assessment to approximate 50% of market value. When market values are rising assessments are generally less than 50% of the market value by the time assessment notices are mailed because of the change in market conditions that have occurred between the time of the sales study and when the notices are mailed.
6. How can my taxable value increase when my assessment remains the same or decreases? Proposal A was intended to limit the growth in taxable value by the Consumer Price Index (with the exception of physical changes) until ownership of the property transferred. The taxable value is capped each year by the CPI or 5%, whichever is lower. Since implementation of Proposal A the CPI has not exceeded the 5% maximum. As long as the assessed value is higher than the taxable value changes to the taxable value by the CPI will occur. In the past, assessments have reduced but taxable values increased until the point that the assessed value and the taxable value are equal. The taxable value cannot be higher than the assessed value.
7. What is a Principal Residence Exemption? If you own and occupy a home you are entitled to a Principal Residence Exemption. This exempts you from a portion of school taxes. On the notice of assessment, taxable value, and category that is mailed out yearly at the end of February you should see 100%. You are entitled to one Principal Residence Exemption in or out of the State of Michigan.
8. What is personal property? Personal property is the tangible property of a business. Some examples include: office furniture, computers, machinery, and equipment. Personal property should not be confused with real property that is the land and building.
9. Where and when do I file a personal property statement? Personal Property Forms are filed annually with the jurisdiction where the personal property was actually located on December 31st. They must be filed by February 20th each year. Affidavit for Small Business Tax Exemption should be filed by February 20th each year.
10. What if I don't file a personal property statement?