Tax Collecting

General Property Tax Act, Public Act 206 of 1893, MCL 211.1, et seq.

2009 Property Tax Calendar (.pdf)

Statutory Tax Collection Distribution Dates 

Tax Receipts (.pdf) (MTA Legal Counsel Opinion)
Computerized Tax Roll Certification and Instructions
(Michigan Department of Treasury Web page)
Resolution to Impose Up to 1 Percent Property Tax Administration Fee
Resolution to Impose 3 Percent Late Penalty

Designated Agent For Payment of Taxes 

Conditional Rescission of Principal Residence Exemption - Form #4640

Property Tax Administration Fee
How Townships Can Assist Homeowners Facing Foreclosure
Qualified Forestland Exemption
Summer Tax Collection
Delinquent Real Property Taxes
Delinquent Personal Property Taxes

New Laws Exempt Certain Forestland from 18-Mill School Operating Millage

Public Acts 378, 379 and 380 of 2006 created the Qualified Forest Property (QFP) program. Owners of smaller forestland parcels that are not classified as agricultural land or do not receive a principal residence exemption may apply to receive reduced property taxes on land in productive, managed forests. The exemption will apply beginning with the 2008 tax year to land in the program as of December 31, 2007 (or subsequent tax days for subsequent tax years). Property owners could apply beginning in 2007. For more information, including frequently asked questions, click here.

 

For additional material click here:  Qualified Forest Property Fact Sheet

Michigan State University, Karen Potter-Witter, Professor, Department of Forestry

 

Statutory Treasurer Hours 

1. Pursuant to Public Act 641 of 2002 (MCL 211.44(2)(b)), a township treasurer shall be in his or her office from 9 a.m. to 5 p.m. to receive tax payments on the last day of February (the last day taxes are due and payable before being returned as delinquent under MCL 211.55.) 

 

2. PA 641 also provides that a township treasurer shall be in his or her office from 9 a.m. to 5 p.m. to collect taxes one business day between December 25 and January 1 unless the township has an agreement with local financial institution(s) to collect taxes on behalf of the township, and the township provides timely notification to the taxpayers of their ability to pay their taxes at the financial institution(s). 

 

3. In addition, a township treasurer may choose to hold hours on any day in order to meet the needs of his or her community, including days in September to assist taxpayers with the final deadline of the deferment form and February 14 (the last day in February to pay property taxes without incurring any interest or penalty).

 

2009 Property Tax Collection Dates

In 2009, the last day to pay summer taxes without incurring any interest or penalty is Monday, September 14, 2009. (MCL 211.44). Treasurers may choose to hold office hours.

 

In 2009, the last day to file to defer summer taxes is Tuesday, September 15, 2009 (MCL 211.51(7)). Treasurers may choose to hold office hours.

 In 2009, the available days for required December office hours are Saturday, December 26, through Thursday, December 31, 2009. Treasurers must choose one day (unless a bank assists in collection). (MCL 211.44(2))

 

In 2010, the last day to pay 2009 property taxes without incurring any interest or penalty is Tuesday, February 16, 2009, because the 14th is a Sunday and the 15th is President's Day. (MCL 211.44) Treasurers may choose to hold office hours.

 

In 2010, the last day to pay 2009 property taxes before they are returned as delinquent is Monday, March 1, 2010, because the last day of February is a Sunday. (MCL 211.45) Treasurers must hold office hours.*

 

Determining Actual Dates of “Fixed or Final” Days

MCL 8.6 provides that: “This section applies to the statutes and administrative rules. In computing a period of days, the first day is excluded and the last day is included. If the last day of any period or a fixed or final day is a Saturday, Sunday or legal holiday, the period or day is extended to include the next day which is not a Saturday, Sunday or legal holiday

 

*NOTE: Public Act 352 of 2008, effective December 23, 2008, amended MCL 211.78a(2) to require that “if the last day in a year that taxes are due and payable before being returned as delinquent is on a Saturday, Sunday, or legal holiday, the last day taxes are due and payable before being returned as delinquent is on the next business day and taxes levied in the immediately preceding year that remain unpaid shall be returned as delinquent on the immediately succeeding business day,” extending the period in keeping with MCL 8.6.