BACKGROUND

In early 2016, Jones Law PLC began receiving complaints regarding City of Menominee real property assessments. In researching the matter, approximately 500 properties have been manually verified as having seen increases of anywhere between 10% and 912% — from 2015 to 2016. The reason for many of these increases seems to have come as a result of a combination of (1) utilizing new Economic Condition Factors (ECFs) and neighborhood boundaries, (2) the 2016 Vacant Land Sales Study, and (3) the removal of many Land Adjustments. (Note: There have been a few instances of names and/or addresses reverting to previous owners on tax bills, as well as changes in legal descriptions resulting in property being either incorrectly added or subtracted, from 2015 to 2016; the reason or extent of this problem has yet to be determined.)

CHANGES IN ECFs & LAND VALUES

An Economic Condition Factor (ECF) is a factor developed and utilized to adjust annually those changes in the market for a particular local – in a given neighborhood. Simply put, each year ECFs are calculated based on sales analysis to adjust for differences in appraised value from that of the cost-approach originally utilized in the mass-appraisal method. ECF neighborhoods are created by grouping similarly situated property, having similar characteristics – typically based on such things as the age of buildings, type of construction, and location. (e.g. Michigan Shores properties are of a different neighborhood than that of Duby Park)

Process

It was announced more recently that the City has now gone from approximately 25 historically utilized neighborhoods, down to 4. Though 25 neighborhoods may seem like a few more than necessary – these ECF’s have not always been utilized separately from one study to the next. Where there were too few sales in a given neighborhood, multiple ECFs of similar makeup were combined in a given year. In addition to, or in the alternative, older sales were sometimes also utilized where they are adjusted for time. Though sales were sometimes used from outside of the City, typically only in limited circumstances; just outside of city limits.

It appears as though in the 2016 Vacant Land Sales Study, sales were used from not only the City of Menominee, but predominantly throughout Menominee County. If land sales are from a unit of vastly different size and of varying public improvements, adjustments to those sales should be made to reflect such. Without adjusting for these differences, the less accurate a sale will be in a given study.

Result

The change in ECFs, coupled with the use of land sales outside of the City appears to have resulted in (1) a vast number of properties experiencing significant increases in assessed value, as well as (2) extensive dilution and devaluation for others – a loss of assessed value for a large number of properties, as well as significant taxable value losses.

LAND ADJUSTMENTS

Land adjustments are oftentimes put in place to reflect decreases in value due to such characteristics as location, size, shape, view, soil type/condition, zoning, and building restrictions of a particular property. (e.g. irregular shaped lot, unusual topography, excess acreage, limited ingress/egress, wet lands, nearby nuisances, contamination, restrictive covenants, etc.) The September 2015 Audit of Minimum Assessing Requirements (AMAR) conducted by the State of Michigan Department of Treasury made note of land adjustments, specifically those with either “no reason” or “which needs further explanation.”

Process

Clarification was issued by the State Tax Commission by way of email stating “[w]hen noted in an AMAR review that a local unit has an excessive number of land adjustments without reason, an assessor should first review all of those adjustments to determine if they are necessary and then note a reasonable explanation for the adjustment in their record.” This issue of lack of documentation for land adjustments is not unique to the City of Menominee. The above referenced email sent by the STC stated that “a large number of local units have land adjustments without reasons listed in the local unit records. While land adjustments are often appropriate, a reasonable explanation needs to be included in the local unit records.” The STC did not review the individual adjustments, nor were they deemed improper. Simply put, they were requesting a reason be documented within the assessing software.

In the March 2016 Assessor Report, the current City Assessor stated “[i]t was impossible to justify or defend those adjustments and therefore, without prejudice, they were removed.” In order to “justify or defend” an adjustment, a review of each property along with evidence would be required to make such a determination; the term “without prejudice” would seem to affirm such a lack of independent verification. It was further stated that “[t]his practice of adjusting assessments appears to have been going on for years and is completely and undeniably incorrect. This discovery alone supports the recommendation.” This would seem to be directly at odds with what the STC had stated and requested of local assessing units. Though an assessor may have a legitimate difference of opinion for any given land adjustment, such would require an independent verification of the land adjustment, coupled with evidence to support not only (1) the removal, but (2) the correctness of the resulting assessment.

Result

The purpose of the AMAR is to make certain that assessing in the City is accurate, uniform, and ultimately complies with the General Property Tax Act. It would seem as though numerous changes were made “without prejudice” and therefore without independent evidence to support the removal of land adjustments or the resulting assessments. Simply put, there is now an assessment roll vastly different from that of the previous year, without any certainty as to its correctness.

MOVING FORWARD

Under Michigan law, property taxes are based on the taxable value. Generally, where real estate is owned for long periods of time, it is common for the taxable value of such to increase nominally compared to the assessed value. (the assessor is required to assess the property at 50% of ‘true cash value’ a/k/a ‘fair market value’). By law, taxable value increases are limited to the lower of inflation and five percent. Upon a transfer of ownership, the property would otherwise uncap, and the new taxable value would be the current assessed value.

In an effort to provide transparency to the public, Jones Law PLC has compiled a searchable database comparing the 2015 and 2016 assessment numbers for those properties having seen a 10% or more increase in assessed value.

For properties that saw significant increases in assessed value from 2015 to 2016, a sale would likely result in a double or triple digit increase in the tax bill. For potential buyers of property, it is important to make note of the assessed value to determine the likely future tax bill; not the previous tax bill. Unfortunately for those currently looking to sell property, unchecked, the 2016 changes will likely hinder many properties and their respective values for the foreseeable future.

If your property is on this list, first verify the numbers listed below with your 2015 and 2016 tax bills. Second, consider whether or not the stated true cash value is in line with what you believe your property to be worth. Absent significant improvements or new construction in 2015, you may wish to consider an appeal of your assessment in the coming year. An appeal may be warranted where either (1) the fair market value of the property is less than two times the current taxable value — a potential tax savings, or (2) the assessed value is significantly overstated — that a prospective uncapping of the taxable value would hinder marketability. 

Simply enter the parcel number found on your most recent tax bill into the search field below to see if you have been affected by these changes.**

 CITY OF MENOMINEE

2015 & 2016 ASSESSMENT COMPARISON
REAL PROPERTY ASSESSMENTS

| True Cash Value = Fair Market Value | Assessed Value = 50% of True Cash Value |

Parcel NumberTrue Cash Value2016 Assessed Value2015 Assessed ValueChange% Change
051-011-400-00 $34,400.00 $17,200.00 $1,700.00 $15,500.00 912%
051-040-010-00 $40,000.00 $20,000.00 $2,000.00 $18,000.00 900%
051-038-430-30 $135,200.00 $67,600.00 $8,900.00 $58,700.00 660%
051-038-830-15 $178,800.00 $89,400.00 $13,800.00 $75,600.00 548%
051-016-610-00 $39,600.00 $19,800.00 $4,000.00 $15,800.00 395%
051-030-630-00 $8,400.00 $4,200.00 $1,000.00 $3,200.00 320%
051-016-740-00 $9,800.00 $4,900.00 $1,200.00 $3,700.00 308%
051-016-670-00 $10,600.00 $5,300.00 $1,300.00 $4,000.00 308%
051-016-680-00 $10,600.00 $5,300.00 $1,300.00 $4,000.00 308%
051-016-750-00 $10,600.00 $5,300.00 $1,300.00 $4,000.00 308%
051-039-950-10 $25,800.00 $12,900.00 $3,200.00 $9,700.00 303%
051-033-020-00 $462,800.00 $231,400.00 $57,800.00 $173,600.00 300%
051-016-720-00 $11,200.00 $5,600.00 $1,400.00 $4,200.00 300%
051-038-440-00 $68,800.00 $34,400.00 $8,600.00 $25,800.00 300%
051-030-570-00 $4,800.00 $2,400.00 $600.00 $1,800.00 300%
051-019-710-20 $4,000.00 $2,000.00 $500.00 $1,500.00 300%
051-030-320-00 $7,800.00 $3,900.00 $1,000.00 $2,900.00 290%
051-016-660-20 $10,000.00 $5,000.00 $1,300.00 $3,700.00 285%
051-016-710-00 $8,400.00 $4,200.00 $1,100.00 $3,100.00 282%
051-030-640-00 $3,800.00 $1,900.00 $500.00 $1,400.00 280%
051-033-340-00 $6,800.00 $3,400.00 $900.00 $2,500.00 278%
051-004-640-00 $51,800.00 $25,900.00 $7,000.00 $18,900.00 270%
051-030-560-00 $4,400.00 $2,200.00 $600.00 $1,600.00 267%
051-014-270-00 $22,400.00 $11,200.00 $3,100.00 $8,100.00 261%
051-037-940-00 $62,000.00 $31,000.00 $8,800.00 $22,200.00 252%
051-002-110-00 $5,600.00 $2,800.00 $800.00 $2,000.00 250%
051-009-160-00 $60,000.00 $30,000.00 $8,800.00 $21,200.00 241%
051-033-070-30 $233,000.00 $116,500.00 $35,400.00 $81,100.00 229%
051-008-870-10 $9,600.00 $4,800.00 $1,500.00 $3,300.00 220%
051-038-581-30 $48,800.00 $24,400.00 $8,500.00 $15,900.00 187%
051-005-290-00 $1,921,800.00 $960,900.00 $336,300.00 $624,600.00 186%
051-005-300-00 $711,200.00 $355,600.00 $124,500.00 $231,100.00 186%
051-004-280-00 $7,400.00 $3,700.00 $1,300.00 $2,400.00 185%
051-021-680-02 $170,800.00 $85,400.00 $31,200.00 $54,200.00 174%
051-001-040-00 $112,600.00 $56,300.00 $21,000.00 $35,300.00 168%
051-038-830-50 $57,400.00 $28,700.00 $11,500.00 $17,200.00 150%
051-038-040-00 $87,400.00 $43,700.00 $18,800.00 $24,900.00 132%
051-038-840-20 $185,400.00 $92,700.00 $41,700.00 $51,000.00 122%
051-038-860-00 $215,200.00 $107,600.00 $49,400.00 $58,200.00 118%
051-019-920-00 $23,000.00 $11,500.00 $5,400.00 $6,100.00 113%
051-031-931-04 $5,400.00 $2,700.00 $1,300.00 $1,400.00 108%
051-016-630-30 $11,200.00 $5,600.00 $2,800.00 $2,800.00 100%
051-014-280-00 $24,400.00 $12,200.00 $6,100.00 $6,100.00 100%
051-038-580-10 $40,800.00 $20,400.00 $10,200.00 $10,200.00 100%
051-038-581-50 $40,800.00 $20,400.00 $10,200.00 $10,200.00 100%
051-009-350-00 $5,200.00 $2,600.00 $1,300.00 $1,300.00 100%
051-004-070-00 $10,000.00 $5,000.00 $2,500.00 $2,500.00 100%
051-039-180-20 $16,200.00 $8,100.00 $4,100.00 $4,000.00 98%
051-009-280-10 $10,600.00 $5,300.00 $2,700.00 $2,600.00 96%
051-005-130-00 $9,000.00 $4,500.00 $2,300.00 $2,200.00 96%
051-005-270-20 $348,000.00 $174,000.00 $89,300.00 $84,700.00 95%
051-015-320-00 $5,800.00 $2,900.00 $1,500.00 $1,400.00 93%
051-005-260-00 $274,000.00 $137,000.00 $73,500.00 $63,500.00 86%
051-004-930-00 $478,200.00 $239,100.00 $128,600.00 $110,500.00 86%
051-037-990-00 $513,200.00 $256,600.00 $138,800.00 $117,800.00 85%
051-031-940-00 $889,000.00 $444,500.00 $240,500.00 $204,000.00 85%
051-005-120-00 $10,600.00 $5,300.00 $2,900.00 $2,400.00 83%
051-007-210-00 $10,800.00 $5,400.00 $3,000.00 $2,400.00 80%
051-027-240-00 $3,600.00 $1,800.00 $1,000.00 $800.0080%
051-014-290-00 $110,800.00 $55,400.00 $30,800.00 $24,600.00 80%
051-005-550-10 $235,600.00 $117,800.00 $68,000.00 $49,800.00 73%
051-003-970-00 $42,200.00 $21,100.00 $12,200.00 $8,900.00 73%
051-033-110-10 $6,200.00 $3,100.00 $1,800.00 $1,300.00 72%
051-000-150-20 $194,600.00 $97,300.00 $56,700.00 $40,600.00 72%
051-037-210-10 $497,800.00 $248,900.00 $145,400.00 $103,500.00 71%
051-005-080-00 $134,800.00 $67,400.00 $39,400.00 $28,000.00 71%
051-032-780-00 $47,000.00 $23,500.00 $13,800.00 $9,700.00 70%
051-026-970-00 $69,800.00 $34,900.00 $20,500.00 $14,400.00 70%
051-032-990-00 $106,000.00 $53,000.00 $31,200.00 $21,800.00 70%
051-009-150-00 $26,400.00 $13,200.00 $7,800.00 $5,400.00 69%
051-031-930-00 $1,273,800.00 $636,900.00 $377,400.00 $259,500.00 69%
051-004-540-20 $79,800.00 $39,900.00 $24,100.00 $15,800.00 66%
051-008-880-00 $38,200.00 $19,100.00 $11,700.00 $7,400.00 63%
051-098-990-00 $191,560.00 $95,780.00 $59,402.00 $36,378.00 61%
051-001-590-00 $1,600.00 $800.00$500.00$300.0060%
051-001-610-00 $1,600.00 $800.00$500.00$300.0060%
051-006-130-00 $46,200.00 $23,100.00 $14,600.00 $8,500.00 58%
051-021-680-00 $470,600.00 $235,300.00 $149,100.00 $86,200.00 58%
051-038-020-00 $581,000.00 $290,500.00 $185,100.00 $105,400.00 57%
051-016-430-00 $157,200.00 $78,600.00 $51,400.00 $27,200.00 53%
051-040-500-00 $505,600.00 $252,800.00 $167,500.00 $85,300.00 51%
051-006-690-00 $92,800.00 $46,400.00 $30,900.00 $15,500.00 50%
051-016-500-10 $213,400.00 $106,700.00 $71,100.00 $35,600.00 50%
051-004-770-00 $91,200.00 $45,600.00 $31,700.00 $13,900.00 44%
051-039-570-00 $31,800.00 $15,900.00 $11,100.00 $4,800.00 43%
051-021-080-00 $14,600.00 $7,300.00 $5,100.00 $2,200.00 43%
051-007-950-00 $81,200.00 $40,600.00 $28,600.00 $12,000.00 42%
051-033-050-20 $196,400.00 $98,200.00 $69,300.00 $28,900.00 42%
051-001-710-00 $749,800.00 $374,900.00 $267,500.00 $107,400.00 40%
051-040-503-11 $3,600.00 $1,800.00 $1,300.00 $500.0038%
051-009-280-00 $4,400.00 $2,200.00 $1,600.00 $600.0038%
051-032-730-10 $1,064,800.00 $532,400.00 $388,500.00 $143,900.00 37%
051-038-650-00 $12,800.00 $6,400.00 $4,704.00 $1,696.00 36%
051-032-800-00 $496,800.00 $248,400.00 $185,500.00 $62,900.00 34%
051-039-590-00 $30,200.00 $15,100.00 $11,300.00 $3,800.00 34%
051-002-860-00 $4,800.00 $2,400.00 $1,800.00 $600.0033%
051-020-800-10 $4,800.00 $2,400.00 $1,800.00 $600.0033%
051-036-860-00 $8,000.00 $4,000.00 $3,000.00 $1,000.00 33%
051-017-850-00 $101,800.00 $50,900.00 $38,200.00 $12,700.00 33%
051-030-460-00 $66,000.00 $33,000.00 $24,800.00 $8,200.00 33%
051-038-240-00 $22,600.00 $11,300.00 $8,500.00 $2,800.00 33%
051-006-050-00 $31,000.00 $15,500.00 $11,700.00 $3,800.00 32%
051-016-660-10 $10,000.00 $5,000.00 $3,800.00 $1,200.00 32%
051-037-200-10 $321,600.00 $160,800.00 $122,500.00 $38,300.00 31%
051-011-240-10 $799,800.00 $399,900.00 $304,800.00 $95,100.00 31%
051-021-700-00 $751,200.00 $375,600.00 $286,400.00 $89,200.00 31%
051-026-220-00 $73,800.00 $36,900.00 $28,300.00 $8,600.00 30%
051-035-070-10 $5,200.00 $2,600.00 $2,000.00 $600.0030%
051-011-020-10 $2,827,800.00 $1,413,900.00 $1,097,300.00 $316,600.00 29%
051-001-620-00 $37,200.00 $18,600.00 $14,600.00 $4,000.00 27%
051-037-810-00 $535,000.00 $267,500.00 $210,200.00 $57,300.00 27%
051-002-210-00 $57,200.00 $28,600.00 $22,500.00 $6,100.00 27%
051-038-820-00 $152,000.00 $76,000.00 $59,800.00 $16,200.00 27%
051-007-410-00 $39,400.00 $19,700.00 $15,600.00 $4,100.00 26%
051-020-690-00 $42,400.00 $21,200.00 $16,800.00 $4,400.00 26%
051-003-000-00 $33,000.00 $16,500.00 $13,100.00 $3,400.00 26%
051-002-980-00 $43,000.00 $21,500.00 $17,100.00 $4,400.00 26%
051-037-770-00 $410,600.00 $205,300.00 $163,400.00 $41,900.00 26%
051-005-150-00 $19,600.00 $9,800.00 $7,800.00 $2,000.00 26%
051-039-690-00 $23,800.00 $11,900.00 $9,500.00 $2,400.00 25%
051-039-040-00 $43,800.00 $21,900.00 $17,500.00 $4,400.00 25%
051-004-120-00 $31,000.00 $15,500.00 $12,400.00 $3,100.00 25%
051-039-050-00 $30,000.00 $15,000.00 $12,000.00 $3,000.00 25%
051-037-880-07 $41,000.00 $20,500.00 $16,400.00 $4,100.00 25%
051-004-040-00 $17,200.00 $8,600.00 $6,900.00 $1,700.00 25%
051-004-740-10 $79,200.00 $39,600.00 $31,800.00 $7,800.00 25%
051-001-460-00 $52,000.00 $26,000.00 $20,900.00 $5,100.00 24%
051-001-540-00 $49,200.00 $24,600.00 $19,800.00 $4,800.00 24%
051-001-830-10 $35,200.00 $17,600.00 $14,200.00 $3,400.00 24%
051-001-520-00 $30,600.00 $15,300.00 $12,400.00 $2,900.00 23%
051-001-640-00 $35,000.00 $17,500.00 $14,200.00 $3,300.00 23%
051-000-570-00 $38,400.00 $19,200.00 $15,600.00 $3,600.00 23%
051-039-230-20 $12,800.00 $6,400.00 $5,200.00 $1,200.00 23%
051-032-960-00 $288,200.00 $144,100.00 $117,300.00 $26,800.00 23%
051-002-360-00 $44,400.00 $22,200.00 $18,100.00 $4,100.00 23%
051-039-750-00 $30,600.00 $15,300.00 $12,500.00 $2,800.00 22%
051-001-630-00 $35,000.00 $17,500.00 $14,300.00 $3,200.00 22%
051-001-510-00 $22,000.00 $11,000.00 $9,000.00 $2,000.00 22%
051-001-700-00 $350,600.00 $175,300.00 $144,100.00 $31,200.00 22%
051-007-500-00 $69,600.00 $34,800.00 $28,700.00 $6,100.00 21%
051-028-440-00 $185,000.00 $92,500.00 $76,400.00 $16,100.00 21%
051-001-130-00 $38,800.00 $19,400.00 $16,100.00 $3,300.00 20%
051-013-020-10 $31,000.00 $15,500.00 $12,900.00 $2,600.00 20%
051-001-500-00 $33,400.00 $16,700.00 $13,900.00 $2,800.00 20%
051-032-670-20 $89,600.00 $44,800.00 $37,300.00 $7,500.00 20%
051-014-190-00 $20,400.00 $10,200.00 $8,500.00 $1,700.00 20%
051-016-450-00 $88,800.00 $44,400.00 $37,000.00 $7,400.00 20%
051-007-230-10 $81,600.00 $40,800.00 $34,000.00 $6,800.00 20%
051-037-820-00 $671,800.00 $335,900.00 $280,100.00 $55,800.00 20%
051-026-670-10 $125,600.00 $62,800.00 $52,500.00 $10,300.00 20%
051-000-820-00 $72,000.00 $36,000.00 $30,100.00 $5,900.00 20%
051-003-830-00 $52,800.00 $26,400.00 $22,100.00 $4,300.00 19%
051-000-840-00 $39,400.00 $19,700.00 $16,500.00 $3,200.00 19%
051-019-610-00 $98,600.00 $49,300.00 $41,300.00 $8,000.00 19%
051-039-950-00 $118,000.00 $59,000.00 $49,500.00 $9,500.00 19%
051-016-470-00 $22,400.00 $11,200.00 $9,400.00 $1,800.00 19%
051-001-440-00 $38,600.00 $19,300.00 $16,200.00 $3,100.00 19%
051-002-010-00 $58,600.00 $29,300.00 $24,600.00 $4,700.00 19%
051-006-190-00 $42,400.00 $21,200.00 $17,800.00 $3,400.00 19%
051-004-540-10 $116,000.00 $58,000.00 $48,700.00 $9,300.00 19%
051-007-390-00 $41,200.00 $20,600.00 $17,300.00 $3,300.00 19%
051-001-320-00 $35,000.00 $17,500.00 $14,700.00 $2,800.00 19%
051-007-510-00 $91,400.00 $45,700.00 $38,400.00 $7,300.00 19%
051-004-820-00 $36,400.00 $18,200.00 $15,300.00 $2,900.00 19%
051-006-160-00 $49,000.00 $24,500.00 $20,600.00 $3,900.00 19%
051-003-820-00 $65,400.00 $32,700.00 $27,500.00 $5,200.00 19%
051-006-170-00 $47,800.00 $23,900.00 $20,100.00 $3,800.00 19%
051-007-530-00 $80,600.00 $40,300.00 $33,900.00 $6,400.00 19%
051-004-810-00 $25,200.00 $12,600.00 $10,600.00 $2,000.00 19%
051-007-670-00 $63,200.00 $31,600.00 $26,600.00 $5,000.00 19%
051-006-610-00 $63,200.00 $31,600.00 $26,600.00 $5,000.00 19%
051-003-620-00 $52,000.00 $26,000.00 $21,900.00 $4,100.00 19%
051-001-840-00 $33,000.00 $16,500.00 $13,900.00 $2,600.00 19%
051-006-150-00 $43,200.00 $21,600.00 $18,200.00 $3,400.00 19%
051-001-720-00 $38,200.00 $19,100.00 $16,100.00 $3,000.00 19%
051-003-750-00 $62,600.00 $31,300.00 $26,400.00 $4,900.00 19%
051-007-460-00 $75,400.00 $37,700.00 $31,800.00 $5,900.00 19%
051-006-400-00 $67,800.00 $33,900.00 $28,600.00 $5,300.00 19%
051-000-520-00 $51,200.00 $25,600.00 $21,600.00 $4,000.00 19%
051-003-570-00 $38,400.00 $19,200.00 $16,200.00 $3,000.00 19%
051-004-470-10 $53,800.00 $26,900.00 $22,700.00 $4,200.00 19%
051-000-230-00 $41,000.00 $20,500.00 $17,300.00 $3,200.00 18%
051-006-980-00 $74,400.00 $37,200.00 $31,400.00 $5,800.00 18%
051-000-620-00 $55,200.00 $27,600.00 $23,300.00 $4,300.00 18%
051-006-410-00 $56,600.00 $28,300.00 $23,900.00 $4,400.00 18%
051-002-000-00 $32,200.00 $16,100.00 $13,600.00 $2,500.00 18%
051-007-650-00 $60,600.00 $30,300.00 $25,600.00 $4,700.00 18%
051-005-920-00 $60,600.00 $30,300.00 $25,600.00 $4,700.00 18%
051-000-040-00 $65,800.00 $32,900.00 $27,800.00 $5,100.00 18%
051-007-440-00 $56,800.00 $28,400.00 $24,000.00 $4,400.00 18%
051-003-050-00 $42,600.00 $21,300.00 $18,000.00 $3,300.00 18%
051-000-870-00 $31,000.00 $15,500.00 $13,100.00 $2,400.00 18%
051-000-240-00 $22,000.00 $11,000.00 $9,300.00 $1,700.00 18%
051-011-020-20 $351,200.00 $175,600.00 $148,500.00 $27,100.00 18%
051-007-360-00 $35,000.00 $17,500.00 $14,800.00 $2,700.00 18%
051-004-130-00 $48,000.00 $24,000.00 $20,300.00 $3,700.00 18%
051-006-880-00 $48,000.00 $24,000.00 $20,300.00 $3,700.00 18%
051-007-350-00 $50,600.00 $25,300.00 $21,400.00 $3,900.00 18%
051-006-910-00 $54,600.00 $27,300.00 $23,100.00 $4,200.00 18%
051-002-960-00 $46,800.00 $23,400.00 $19,800.00 $3,600.00 18%
051-000-060-00 $61,200.00 $30,600.00 $25,900.00 $4,700.00 18%
051-003-630-00 $58,600.00 $29,300.00 $24,800.00 $4,500.00 18%
051-003-070-00 $37,800.00 $18,900.00 $16,000.00 $2,900.00 18%
051-007-790-00 $62,600.00 $31,300.00 $26,500.00 $4,800.00 18%
051-003-100-00 $54,800.00 $27,400.00 $23,200.00 $4,200.00 18%
051-006-600-00 $66,600.00 $33,300.00 $28,200.00 $5,100.00 18%
051-007-620-00 $53,600.00 $26,800.00 $22,700.00 $4,100.00 18%
051-006-470-00 $68,000.00 $34,000.00 $28,800.00 $5,200.00 18%
051-007-340-00 $57,600.00 $28,800.00 $24,400.00 $4,400.00 18%
051-006-180-00 $44,600.00 $22,300.00 $18,900.00 $3,400.00 18%
051-002-090-00 $53,800.00 $26,900.00 $22,800.00 $4,100.00 18%
051-000-360-00 $63,000.00 $31,500.00 $26,700.00 $4,800.00 18%
051-007-450-00 $94,600.00 $47,300.00 $40,100.00 $7,200.00 18%
051-007-560-00 $73,600.00 $36,800.00 $31,200.00 $5,600.00 18%
051-003-160-00 $64,400.00 $32,200.00 $27,300.00 $4,900.00 18%
051-003-760-00 $56,600.00 $28,300.00 $24,000.00 $4,300.00 18%
051-001-860-00 $72,400.00 $36,200.00 $30,700.00 $5,500.00 18%
051-004-730-00 $162,000.00 $81,000.00 $68,700.00 $12,300.00 18%
051-006-750-00 $44,800.00 $22,400.00 $19,000.00 $3,400.00 18%
051-007-290-00 $51,400.00 $25,700.00 $21,800.00 $3,900.00 18%
051-007-470-00 $42,200.00 $21,100.00 $17,900.00 $3,200.00 18%
051-006-630-00 $46,200.00 $23,100.00 $19,600.00 $3,500.00 18%
051-002-800-00 $51,600.00 $25,800.00 $21,900.00 $3,900.00 18%
051-000-220-00 $62,200.00 $31,100.00 $26,400.00 $4,700.00 18%
051-000-630-00 $72,800.00 $36,400.00 $30,900.00 $5,500.00 18%
051-002-880-00 $55,600.00 $27,800.00 $23,600.00 $4,200.00 18%
051-004-850-00 $31,800.00 $15,900.00 $13,500.00 $2,400.00 18%
051-005-910-00 $35,800.00 $17,900.00 $15,200.00 $2,700.00 18%
051-006-100-00 $35,800.00 $17,900.00 $15,200.00 $2,700.00 18%
051-003-560-00 $35,800.00 $17,900.00 $15,200.00 $2,700.00 18%
051-006-380-00 $65,000.00 $32,500.00 $27,600.00 $4,900.00 18%
051-002-900-00 $54,400.00 $27,200.00 $23,100.00 $4,100.00 18%
051-006-440-00 $54,400.00 $27,200.00 $23,100.00 $4,100.00 18%
051-003-770-00 $69,000.00 $34,500.00 $29,300.00 $5,200.00 18%
051-002-540-00 $43,800.00 $21,900.00 $18,600.00 $3,300.00 18%
051-007-770-00 $47,800.00 $23,900.00 $20,300.00 $3,600.00 18%
051-000-050-00 $81,000.00 $40,500.00 $34,400.00 $6,100.00 18%
051-006-890-00 $51,800.00 $25,900.00 $22,000.00 $3,900.00 18%
051-007-740-00 $62,600.00 $31,300.00 $26,600.00 $4,700.00 18%
051-000-290-00 $70,600.00 $35,300.00 $30,000.00 $5,300.00 18%
051-001-120-10 $56,000.00 $28,000.00 $23,800.00 $4,200.00 18%
051-000-880-00 $45,400.00 $22,700.00 $19,300.00 $3,400.00 18%
051-002-940-00 $45,400.00 $22,700.00 $19,300.00 $3,400.00 18%
051-007-750-00 $37,400.00 $18,700.00 $15,900.00 $2,800.00 18%
051-000-080-00 $64,200.00 $32,100.00 $27,300.00 $4,800.00 18%
051-007-280-00 $56,200.00 $28,100.00 $23,900.00 $4,200.00 18%
051-011-340-00 $34,800.00 $17,400.00 $14,800.00 $2,600.00 18%
051-007-720-00 $88,400.00 $44,200.00 $37,600.00 $6,600.00 18%
051-006-460-00 $67,000.00 $33,500.00 $28,500.00 $5,000.00 18%
051-002-200-00 $112,600.00 $56,300.00 $47,900.00 $8,400.00 18%
051-003-780-10 $72,400.00 $36,200.00 $30,800.00 $5,400.00 18%
051-006-620-00 $59,000.00 $29,500.00 $25,100.00 $4,400.00 18%
051-006-820-00 $55,000.00 $27,500.00 $23,400.00 $4,100.00 18%
051-006-580-00 $47,000.00 $23,500.00 $20,000.00 $3,500.00 18%
051-003-360-00 $48,400.00 $24,200.00 $20,600.00 $3,600.00 17%
051-002-990-00 $39,000.00 $19,500.00 $16,600.00 $2,900.00 17%
051-001-110-00 $164,200.00 $82,100.00 $69,900.00 $12,200.00 17%
051-006-870-00 $51,200.00 $25,600.00 $21,800.00 $3,800.00 17%
051-001-340-00 $36,400.00 $18,200.00 $15,500.00 $2,700.00 17%
051-004-180-00 $41,800.00 $20,900.00 $17,800.00 $3,100.00 17%
051-006-560-00 $58,000.00 $29,000.00 $24,700.00 $4,300.00 17%
051-006-590-00 $64,800.00 $32,400.00 $27,600.00 $4,800.00 17%
051-000-580-00 $48,600.00 $24,300.00 $20,700.00 $3,600.00 17%
051-000-020-00 $44,600.00 $22,300.00 $19,000.00 $3,300.00 17%
051-007-370-00 $52,800.00 $26,400.00 $22,500.00 $3,900.00 17%
051-003-640-00 $52,800.00 $26,400.00 $22,500.00 $3,900.00 17%
051-003-030-00 $62,400.00 $31,200.00 $26,600.00 $4,600.00 17%
051-003-020-00 $69,200.00 $34,600.00 $29,500.00 $5,100.00 17%
051-003-700-00 $44,800.00 $22,400.00 $19,100.00 $3,300.00 17%
051-007-160-00 $44,800.00 $22,400.00 $19,100.00 $3,300.00 17%
051-004-460-00 $51,600.00 $25,800.00 $22,000.00 $3,800.00 17%
051-002-840-00 $34,000.00 $17,000.00 $14,500.00 $2,500.00 17%
051-003-680-00 $49,000.00 $24,500.00 $20,900.00 $3,600.00 17%
051-000-300-00 $57,200.00 $28,600.00 $24,400.00 $4,200.00 17%
051-000-390-00 $79,200.00 $39,600.00 $33,800.00 $5,800.00 17%
051-002-460-00 $49,200.00 $24,600.00 $21,000.00 $3,600.00 17%
051-000-070-00 $65,600.00 $32,800.00 $28,000.00 $4,800.00 17%
051-003-710-00 $57,400.00 $28,700.00 $24,500.00 $4,200.00 17%
051-034-200-00 $19,200.00 $9,600.00 $8,200.00 $1,400.00 17%
051-003-040-00 $67,200.00 $33,600.00 $28,700.00 $4,900.00 17%
051-002-500-00 $41,200.00 $20,600.00 $17,600.00 $3,000.00 17%
051-001-210-00 $52,200.00 $26,100.00 $22,300.00 $3,800.00 17%
051-010-350-10 $31,600.00 $15,800.00 $13,500.00 $2,300.00 17%
051-003-180-00 $74,200.00 $37,100.00 $31,700.00 $5,400.00 17%
051-006-840-00 $74,200.00 $37,100.00 $31,700.00 $5,400.00 17%
051-010-440-00 $78,400.00 $39,200.00 $33,500.00 $5,700.00 17%
051-001-190-00 $49,600.00 $24,800.00 $21,200.00 $3,600.00 17%
051-006-140-00 $24,800.00 $12,400.00 $10,600.00 $1,800.00 17%
051-003-010-00 $74,400.00 $37,200.00 $31,800.00 $5,400.00 17%
051-003-060-00 $38,600.00 $19,300.00 $16,500.00 $2,800.00 17%
051-003-080-00 $52,400.00 $26,200.00 $22,400.00 $3,800.00 17%
051-001-890-00 $53,800.00 $26,900.00 $23,000.00 $3,900.00 17%
051-000-610-00 $42,800.00 $21,400.00 $18,300.00 $3,100.00 17%
051-007-730-00 $42,800.00 $21,400.00 $18,300.00 $3,100.00 17%
051-007-660-00 $105,000.00 $52,500.00 $44,900.00 $7,600.00 17%
051-001-270-00 $45,600.00 $22,800.00 $19,500.00 $3,300.00 17%
051-003-810-00 $45,600.00 $22,800.00 $19,500.00 $3,300.00 17%
051-003-350-00 $22,200.00 $11,100.00 $9,500.00 $1,600.00 17%
051-004-430-00 $70,800.00 $35,400.00 $30,300.00 $5,100.00 17%
051-000-510-00 $47,200.00 $23,600.00 $20,200.00 $3,400.00 17%
051-002-970-00 $83,400.00 $41,700.00 $35,700.00 $6,000.00 17%
051-006-830-00 $86,200.00 $43,100.00 $36,900.00 $6,200.00 17%
051-000-530-00 $34,800.00 $17,400.00 $14,900.00 $2,500.00 17%
051-000-860-00 $43,200.00 $21,600.00 $18,500.00 $3,100.00 17%
051-000-110-00 $43,200.00 $21,600.00 $18,500.00 $3,100.00 17%
051-000-590-00 $43,200.00 $21,600.00 $18,500.00 $3,100.00 17%
051-010-430-00 $90,600.00 $45,300.00 $38,800.00 $6,500.00 17%
051-002-950-00 $54,400.00 $27,200.00 $23,300.00 $3,900.00 17%
051-006-570-00 $60,000.00 $30,000.00 $25,700.00 $4,300.00 17%
051-007-030-00 $71,400.00 $35,700.00 $30,600.00 $5,100.00 17%
051-007-480-00 $37,800.00 $18,900.00 $16,200.00 $2,700.00 17%
051-000-420-00 $39,200.00 $19,600.00 $16,800.00 $2,800.00 17%
051-007-610-00 $94,000.00 $47,000.00 $40,300.00 $6,700.00 17%
051-033-390-00 $71,600.00 $35,800.00 $30,700.00 $5,100.00 17%
051-039-560-00 $66,000.00 $33,000.00 $28,300.00 $4,700.00 17%
051-000-380-00 $56,200.00 $28,100.00 $24,100.00 $4,000.00 17%
051-006-730-00 $53,400.00 $26,700.00 $22,900.00 $3,800.00 17%
051-003-740-00 $50,600.00 $25,300.00 $21,700.00 $3,600.00 17%
051-000-030-00 $45,000.00 $22,500.00 $19,300.00 $3,200.00 17%
051-011-010-00 $43,600.00 $21,800.00 $18,700.00 $3,100.00 17%
051-007-830-00 $87,200.00 $43,600.00 $37,400.00 $6,200.00 17%
051-007-680-00 $80,200.00 $40,100.00 $34,400.00 $5,700.00 17%
051-003-840-10 $39,400.00 $19,700.00 $16,900.00 $2,800.00 17%
051-000-640-00 $38,000.00 $19,000.00 $16,300.00 $2,700.00 17%
051-007-760-00 $71,800.00 $35,900.00 $30,800.00 $5,100.00 17%
051-003-220-00 $97,200.00 $48,600.00 $41,700.00 $6,900.00 17%
051-000-430-00 $48,000.00 $24,000.00 $20,600.00 $3,400.00 17%
051-002-080-00 $66,400.00 $33,200.00 $28,500.00 $4,700.00 16%
051-000-850-00 $59,400.00 $29,700.00 $25,500.00 $4,200.00 16%
051-003-340-00 $39,600.00 $19,800.00 $17,000.00 $2,800.00 16%
051-002-520-00 $53,800.00 $26,900.00 $23,100.00 $3,800.00 16%
051-002-060-00 $69,600.00 $34,800.00 $29,900.00 $4,900.00 16%
051-001-200-00 $39,800.00 $19,900.00 $17,100.00 $2,800.00 16%
051-001-250-00 $38,400.00 $19,200.00 $16,500.00 $2,700.00 16%
051-007-600-00 $72,600.00 $36,300.00 $31,200.00 $5,100.00 16%
051-002-450-00 $48,400.00 $24,200.00 $20,800.00 $3,400.00 16%
051-007-810-00 $59,800.00 $29,900.00 $25,700.00 $4,200.00 16%
051-007-490-00 $58,400.00 $29,200.00 $25,100.00 $4,100.00 16%
051-007-000-00 $68,400.00 $34,200.00 $29,400.00 $4,800.00 16%
051-006-860-00 $44,200.00 $22,100.00 $19,000.00 $3,100.00 16%
051-007-640-00 $54,200.00 $27,100.00 $23,300.00 $3,800.00 16%
051-002-480-00 $21,400.00 $10,700.00 $9,200.00 $1,500.00 16%
051-000-350-00 $41,400.00 $20,700.00 $17,800.00 $2,900.00 16%
051-003-600-00 $71,400.00 $35,700.00 $30,700.00 $5,000.00 16%
051-000-280-00 $88,600.00 $44,300.00 $38,100.00 $6,200.00 16%
051-003-590-00 $38,600.00 $19,300.00 $16,600.00 $2,700.00 16%
051-010-490-00 $67,200.00 $33,600.00 $28,900.00 $4,700.00 16%
051-007-020-00 $57,200.00 $28,600.00 $24,600.00 $4,000.00 16%
051-007-180-00 $47,200.00 $23,600.00 $20,300.00 $3,300.00 16%
051-007-700-00 $47,200.00 $23,600.00 $20,300.00 $3,300.00 16%
051-007-190-00 $54,400.00 $27,200.00 $23,400.00 $3,800.00 16%
051-003-110-00 $53,000.00 $26,500.00 $22,800.00 $3,700.00 16%
051-000-600-00 $25,800.00 $12,900.00 $11,100.00 $1,800.00 16%
051-003-250-00 $58,800.00 $29,400.00 $25,300.00 $4,100.00 16%
051-007-270-00 $81,800.00 $40,900.00 $35,200.00 $5,700.00 16%
051-002-890-00 $56,000.00 $28,000.00 $24,100.00 $3,900.00 16%
051-000-270-00 $69,000.00 $34,500.00 $29,700.00 $4,800.00 16%
051-002-810-00 $51,800.00 $25,900.00 $22,300.00 $3,600.00 16%
051-006-810-00 $51,800.00 $25,900.00 $22,300.00 $3,600.00 16%
051-006-990-00 $59,000.00 $29,500.00 $25,400.00 $4,100.00 16%
051-007-330-00 $65,000.00 $32,500.00 $28,000.00 $4,500.00 16%
051-004-080-00 $70,800.00 $35,400.00 $30,500.00 $4,900.00 16%
051-000-090-00 $57,800.00 $28,900.00 $24,900.00 $4,000.00 16%
051-007-380-00 $37,600.00 $18,800.00 $16,200.00 $2,600.00 16%
051-007-710-00 $49,200.00 $24,600.00 $21,200.00 $3,400.00 16%
051-007-420-00 $78,200.00 $39,100.00 $33,700.00 $5,400.00 16%
051-007-010-00 $59,400.00 $29,700.00 $25,600.00 $4,100.00 16%
051-006-800-00 $82,600.00 $41,300.00 $35,600.00 $5,700.00 16%
051-000-890-00 $23,200.00 $11,600.00 $10,000.00 $1,600.00 16%
051-006-390-00 $74,000.00 $37,000.00 $31,900.00 $5,100.00 16%
051-000-410-00 $56,600.00 $28,300.00 $24,400.00 $3,900.00 16%
051-003-170-00 $113,200.00 $56,600.00 $48,800.00 $7,800.00 16%
051-007-320-00 $61,000.00 $30,500.00 $26,300.00 $4,200.00 16%
051-001-950-00 $55,200.00 $27,600.00 $23,800.00 $3,800.00 16%
051-003-650-00 $27,600.00 $13,800.00 $11,900.00 $1,900.00 16%
051-006-790-00 $53,800.00 $26,900.00 $23,200.00 $3,700.00 16%
051-006-640-00 $85,800.00 $42,900.00 $37,000.00 $5,900.00 16%
051-001-900-00 $72,800.00 $36,400.00 $31,400.00 $5,000.00 16%
051-007-200-00 $46,600.00 $23,300.00 $20,100.00 $3,200.00 16%
051-000-440-00 $51,000.00 $25,500.00 $22,000.00 $3,500.00 16%
051-004-150-00 $59,800.00 $29,900.00 $25,800.00 $4,100.00 16%
051-001-940-00 $57,000.00 $28,500.00 $24,600.00 $3,900.00 16%
051-007-590-00 $105,400.00 $52,700.00 $45,500.00 $7,200.00 16%
051-001-930-00 $57,200.00 $28,600.00 $24,700.00 $3,900.00 16%
051-001-920-00 $69,000.00 $34,500.00 $29,800.00 $4,700.00 16%
051-001-230-00 $60,200.00 $30,100.00 $26,000.00 $4,100.00 16%
051-006-900-00 $76,400.00 $38,200.00 $33,000.00 $5,200.00 16%
051-007-820-00 $72,000.00 $36,000.00 $31,100.00 $4,900.00 16%
051-004-090-00 $45,600.00 $22,800.00 $19,700.00 $3,100.00 16%
051-007-260-00 $66,200.00 $33,100.00 $28,600.00 $4,500.00 16%
051-001-180-00 $57,400.00 $28,700.00 $24,800.00 $3,900.00 16%
051-000-260-00 $53,000.00 $26,500.00 $22,900.00 $3,600.00 16%
051-007-300-10 $63,400.00 $31,700.00 $27,400.00 $4,300.00 16%
051-000-490-00 $47,200.00 $23,600.00 $20,400.00 $3,200.00 16%
051-007-520-00 $53,200.00 $26,600.00 $23,000.00 $3,600.00 16%
051-007-550-00 $48,800.00 $24,400.00 $21,100.00 $3,300.00 16%
051-002-040-00 $48,800.00 $24,400.00 $21,100.00 $3,300.00 16%
051-007-430-00 $47,400.00 $23,700.00 $20,500.00 $3,200.00 16%
051-003-130-00 $32,600.00 $16,300.00 $14,100.00 $2,200.00 16%
051-000-400-00 $52,000.00 $26,000.00 $22,500.00 $3,500.00 16%
051-007-170-00 $52,000.00 $26,000.00 $22,500.00 $3,500.00 16%
051-001-410-00 $37,200.00 $18,600.00 $16,100.00 $2,500.00 16%
051-005-090-00 $104,200.00 $52,100.00 $45,100.00 $7,000.00 16%
051-000-500-00 $53,600.00 $26,800.00 $23,200.00 $3,600.00 16%
051-007-540-00 $38,800.00 $19,400.00 $16,800.00 $2,600.00 15%
051-000-540-00 $61,200.00 $30,600.00 $26,500.00 $4,100.00 15%
051-004-450-00 $40,400.00 $20,200.00 $17,500.00 $2,700.00 15%
051-004-300-00 $60,000.00 $30,000.00 $26,000.00 $4,000.00 15%
051-003-190-00 $81,400.00 $40,700.00 $35,300.00 $5,400.00 15%
051-003-510-00 $58,800.00 $29,400.00 $25,500.00 $3,900.00 15%
051-001-910-00 $72,400.00 $36,200.00 $31,400.00 $4,800.00 15%
051-030-250-00 $16,600.00 $8,300.00 $7,200.00 $1,100.00 15%
051-007-580-00 $60,400.00 $30,200.00 $26,200.00 $4,000.00 15%
051-000-010-00 $57,400.00 $28,700.00 $24,900.00 $3,800.00 15%
051-001-260-00 $48,400.00 $24,200.00 $21,000.00 $3,200.00 15%
051-000-550-00 $34,800.00 $17,400.00 $15,100.00 $2,300.00 15%
051-001-970-00 $50,000.00 $25,000.00 $21,700.00 $3,300.00 15%
051-009-910-00 $85,000.00 $42,500.00 $36,900.00 $5,600.00 15%
051-003-230-00 $60,800.00 $30,400.00 $26,400.00 $4,000.00 15%
051-000-830-00 $30,400.00 $15,200.00 $13,200.00 $2,000.00 15%
051-003-150-00 $32,000.00 $16,000.00 $13,900.00 $2,100.00 15%
051-000-370-00 $48,800.00 $24,400.00 $21,200.00 $3,200.00 15%
051-002-050-00 $76,400.00 $38,200.00 $33,200.00 $5,000.00 15%
051-003-800-00 $52,000.00 $26,000.00 $22,600.00 $3,400.00 15%
051-039-440-00 $52,000.00 $26,000.00 $22,600.00 $3,400.00 15%
051-006-480-00 $88,800.00 $44,400.00 $38,600.00 $5,800.00 15%
051-003-200-10 $90,400.00 $45,200.00 $39,300.00 $5,900.00 15%
051-003-400-10 $43,000.00 $21,500.00 $18,700.00 $2,800.00 15%
051-004-200-00 $49,200.00 $24,600.00 $21,400.00 $3,200.00 15%
051-006-850-00 $83,200.00 $41,600.00 $36,200.00 $5,400.00 15%
051-001-960-00 $67,800.00 $33,900.00 $29,500.00 $4,400.00 15%
051-003-660-00 $69,400.00 $34,700.00 $30,200.00 $4,500.00 15%
051-003-670-00 $29,400.00 $14,700.00 $12,800.00 $1,900.00 15%
051-006-740-00 $59,000.00 $29,500.00 $25,700.00 $3,800.00 15%
051-001-420-00 $14,000.00 $7,000.00 $6,100.00 $900.0015%
051-003-140-00 $56,000.00 $28,000.00 $24,400.00 $3,600.00 15%
051-006-450-00 $48,800.00 $24,400.00 $21,300.00 $3,100.00 15%
051-003-090-00 $68,000.00 $34,000.00 $29,700.00 $4,300.00 14%
051-004-140-00 $17,400.00 $8,700.00 $7,600.00 $1,100.00 14%
051-000-100-00 $76,200.00 $38,100.00 $33,300.00 $4,800.00 14%
051-006-540-00 $54,000.00 $27,000.00 $23,600.00 $3,400.00 14%
051-004-830-00 $33,600.00 $16,800.00 $14,700.00 $2,100.00 14%
051-002-930-00 $51,800.00 $25,900.00 $22,700.00 $3,200.00 14%
051-015-430-00 $30,800.00 $15,400.00 $13,500.00 $1,900.00 14%
051-005-900-00 $37,400.00 $18,700.00 $16,400.00 $2,300.00 14%
051-004-860-00 $11,400.00 $5,700.00 $5,000.00 $700.0014%
051-006-650-00 $31,000.00 $15,500.00 $13,600.00 $1,900.00 14%
051-017-110-00 $191,400.00 $95,700.00 $84,000.00 $11,700.00 14%
051-001-120-00 $42,600.00 $21,300.00 $18,700.00 $2,600.00 14%
051-003-900-00 $82,000.00 $41,000.00 $36,000.00 $5,000.00 14%
051-002-870-00 $20,000.00 $10,000.00 $8,800.00 $1,200.00 14%
051-008-230-10 $67,000.00 $33,500.00 $29,500.00 $4,000.00 14%
051-001-350-00 $45,800.00 $22,900.00 $20,200.00 $2,700.00 13%
051-010-990-00 $23,800.00 $11,900.00 $10,500.00 $1,400.00 13%
051-006-120-00 $49,400.00 $24,700.00 $21,800.00 $2,900.00 13%
051-038-010-10 $41,000.00 $20,500.00 $18,100.00 $2,400.00 13%
051-039-580-00 $70,400.00 $35,200.00 $31,100.00 $4,100.00 13%
051-001-170-00 $66,000.00 $33,000.00 $29,200.00 $3,800.00 13%
051-010-750-00 $97,400.00 $48,700.00 $43,100.00 $5,600.00 13%
051-033-050-30 $732,600.00 $366,300.00 $324,600.00 $41,700.00 13%
051-032-670-10 $350,000.00 $175,000.00 $155,300.00 $19,700.00 13%
051-017-240-00 $378,800.00 $189,400.00 $168,200.00 $21,200.00 13%
051-004-560-00 $119,000.00 $59,500.00 $52,900.00 $6,600.00 12%
051-001-150-00 $79,400.00 $39,700.00 $35,300.00 $4,400.00 12%
051-006-110-00 $59,800.00 $29,900.00 $26,600.00 $3,300.00 12%
051-003-530-00 $49,200.00 $24,600.00 $21,900.00 $2,700.00 12%
051-008-370-00 $267,200.00 $133,600.00 $119,400.00 $14,200.00 12%
051-000-310-00 $37,800.00 $18,900.00 $16,900.00 $2,000.00 12%
051-003-550-00 $13,400.00 $6,700.00 $6,000.00 $700.0012%
051-039-160-04 $27,000.00 $13,500.00 $12,100.00 $1,400.00 12%
051-002-490-00 $11,600.00 $5,800.00 $5,200.00 $600.0012%
051-032-630-10 $112,800.00 $56,400.00 $50,600.00 $5,800.00 11%
051-001-660-00 $729,800.00 $364,900.00 $327,500.00 $37,400.00 11%
051-015-420-00 $19,600.00 $9,800.00 $8,800.00 $1,000.00 11%
051-033-050-10 $214,200.00 $107,100.00 $96,200.00 $10,900.00 11%
051-004-950-00 $132,000.00 $66,000.00 $59,300.00 $6,700.00 11%
051-034-090-00 $49,600.00 $24,800.00 $22,300.00 $2,500.00 11%
051-001-670-00 $222,800.00 $111,400.00 $100,200.00 $11,200.00 11%
051-003-120-00 $24,000.00 $12,000.00 $10,800.00 $1,200.00 11%
051-005-880-00 $32,200.00 $16,100.00 $14,500.00 $1,600.00 11%
051-005-270-10 $102,800.00 $51,400.00 $46,300.00 $5,100.00 11%
051-003-690-00 $16,200.00 $8,100.00 $7,300.00 $800.0011%
051-004-910-00 $12,200.00 $6,100.00 $5,500.00 $600.0011%
051-002-430-00 $77,800.00 $38,900.00 $35,100.00 $3,800.00 11%
051-001-060-00 $227,400.00 $113,700.00 $102,600.00 $11,100.00 11%
051-039-160-08 $41,800.00 $20,900.00 $18,900.00 $2,000.00 11%
051-017-740-00 $106,800.00 $53,400.00 $48,300.00 $5,100.00 11%
051-004-360-00 $31,600.00 $15,800.00 $14,300.00 $1,500.00 10%
051-033-090-00 $975,600.00 $487,800.00 $441,600.00 $46,200.00 10%
051-004-740-00 $136,400.00 $68,200.00 $61,800.00 $6,400.00 10%
051-019-470-00 $23,800.00 $11,900.00 $10,800.00 $1,100.00 10%
051-026-210-01 $195,800.00 $97,900.00 $88,900.00 $9,000.00 10%
051-039-500-10 $152,600.00 $76,300.00 $69,300.00 $7,000.00 10%
051-006-420-00 $50,600.00 $25,300.00 $23,000.00 $2,300.00 10%
051-004-340-00 $11,200.00 $5,600.00 $5,100.00 $500.0010%
051-006-770-00 $29,400.00 $14,700.00 $13,400.00 $1,300.00 10%
051-040-160-00 $86,000.00 $43,000.00 $39,200.00 $3,800.00 10%
051-005-170-00 $118,400.00 $59,200.00 $54,000.00 $5,200.00 10%
051-033-070-20 $823,400.00 $411,700.00 $375,900.00 $35,800.00 10%

2015 & 2016 Assessment Comparison was created by way of the City of Menominee assessment information webpage. (http://menomineemi.us/index.php/online-services/pay-property-taxes), last queried 8/29/2016. State Equalized Value (SEV) is the assessed value that has been adjusted following county and state equalization.
The City of Menominee online assessment information has not been updated to reflect the 2016 assessments, however, for purposes of verification, the 2016 numbers can be individually verified by cross-referencing with the 2016 tax bills now available online.
 ** Some parcels may have seen warranted increases in assessments that are in line with 50% of fair market value; an independent determination of value should be made before seeking an appeal.

Attorney Joseph C. Jones advises clients on estate planning, asset protection, business law, and real estate law matters. Joe can be reached at (906) 914-4181 or joe@joneslawplc.com. Jones Law PLC is a Michigan & Wisconsin based provider of legal services.