General Definition of Assessing Terminology

Property Types

The assessment roll consists of property located throughout the taxing jurisdiction. There are two main categories - real property and personal property. Real property consists of permanent physical structures and the land on which they stand. Personal property consists of business assets used in connection with commercial or industrial enterprises.

Property Classes

The two types of property - real and personal - are further subdivided into several property classes. The following are a few examples of each for reference:

Real property in Center Line includes:

  • Commercial 
    • Apartment buildings
    • Office buildings
    • Restaurants
    • Retail stores
  • Exempt
    • Churches
    • Government buildings
    • Schools
  • Industrial
    • Engineering facilities
    • Manufacturing facilities
  • Residential
    • Condominiums
    • Duplexes
    • Houses
    • Vacant lots

Personal property in Center Line includes but is not limited to the following examples:

  • Commercial
    • Cash registers
    • Copy machines
    • Restaurant ovens
  • Industrial
    • Grinding machines
    • Stamping machines
  • Utility
    • Cable wires
    • Electric poles and lines
    • Gas mains