Sample Resolution to Impose Property Tax Administration Fee

WHEREAS, The Township of ____________, __________ County, Michigan is responsible for assessing ad valorem property taxes, collecting property tax levies, and handling review and appeal matters arising therefrom, and

WHEREAS, PA 503 of 1982 provides for imposition of a property tax administration fee (PTAF) of not more than one (1%) percent and,

WHEREAS, it is the desire of this Township Board to approve and authorize the imposition of a property tax administration fee as a fee to offset the cost incurred in assessing property values, collecting tax levies and in the review and appeal process.

Option A: PTAF imposed on all tax levies--winter and summer, including State Education Tax

NOW, THEREFORE, BE IT HEREBY RESOLVED by the Township Board of ____________Township that: The Township Board does hereby approve and authorize the imposition of a property tax administration fee of ______ (no more than 1%) percent on all sums voluntarily paid for property taxes before February 15 of the succeeding year in which the same shall become due and payable.

Option 1: Places a specific limit on the number of years you will impose the fee: This resolution shall apply to the property tax levy that shall become a lien in 20__, and shall continue in full force and effect for the year of 20___.

OR

Option 2: Does not require the board to act again unless they wish to stop imposing the PTAF: This resolution shall apply to all property tax levies that shall become due in 20__ or any year thereafter and this resolution shall continue in full force and effect unless and until revoked or rescinded by resolution of ___________ Township Board.

_________________________________________________________

Option B: PTAF imposed on State Education Tax only--for township that does not intend to apply PTAF to any other levy

NOW, THEREFORE, BE IT HEREBY RESOLVED by the Township Board of ____________Township that: The Township Board does hereby approve and authorize the imposition of a property tax administration fee of ______ (no more than 1%) percent on all sums voluntarily paid for the State Education Tax required by PA 331 of 1993, as amended (MCL 211.901, et seq), before September 15 of the year in which the same shall become due and payable.

Option 1: Places a specific limit on the number of years you will impose the fee: This resolution shall apply to the State Education Tax levy that shall become a lien in 20__, and shall continue in full force and effect for the year of 20___.

OR

Option 2: Does not require the board to act again unless they wish to stop imposing the PTAF: This resolution shall apply to all property tax levies that shall become due in 20__ or any year thereafter and this resolution shall continue in full force and effect unless and until revoked or rescinded by resolution of ___________ Township Board.


_______________Clerk

_______________Township

_______________Date of Meeting


Moved by:____________________________

Seconded by__________________________

Roll Call Vote as follows:

Aye:__________________________________________

Nay:___________________________________________