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It is a general assessment for the purpose of taxation and has nothing to do with the epecific assessment.

The assessor values a property every year on the taxable status date and attributes a value onto the property which is called the assessment. The general assessment is the assessments for the entire locality that you are in

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Q: A property tax is actually a specific assessment or a general assessment?
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If a mother and daughter are joint tenants with full rights of survivorship to a home in MI and the mother passes away can the city assessors office uncap the property value and raise property taxes?

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