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 School 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in 20__ or any year thereafter and this resolution shall continue in full force and effect unless and until revoked or rescinded by resolution of ___________ Township Board.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 School 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 School 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 School 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:___________________________________________


_________________________________________________________




I. ASSESSMENT PREPARATION EXPENSES

A. Personnel - Salary and Fringe Benefits

1. Supervisor (Pertinent Duties) _______

2. Assessor _______

3. Deputy or Assistant _______

4. Appraiser _______

5. Clerical and Secretarial _______

Total_______

B. Travel Expenses

1. Furnished Automobiles _______

2. Mileage _______

3. Conference & Luncheons _______

4. Certification Fees (assessors) _______

5. Conference Expenses _______

Total_______

C. Office Space or Building Rental _______

Total_______

D. Equipment and Furniture

1. Leased Computer Time _______

2. Contracted Computer Time _______

3. Calculators, Typewriters, Tapes, Measuring and Scaling Devices, Drafting Equipment, Computers _______

4. Desks, Chairs _______

5. Filing Cabinets _______

6. Storage Files _______

Total_______

E. Supplies

1. Printing _______

2. Assessors Manuals _______

3. Assessment Records and Forms _______

4. Assessment Record Books _______

5. Advertising and Publishing Costs _______

Total_______

F. Postage

1. Mailing Assessment Notices ______

Total_______

Total Assessment Preparation Expenses _______


II. TAX COLLECTION EXPENSES

A. Personnel - Salary and Fringe

1. Treasurer ______

2. Deputy Treasurer ______

3. Clerical and Secretarial ______

4. Special Meeting Expenses ______

Total_______

B. Travel Expenses

1. Furnished Automobiles ______

2. Mileage ______

3. Conferences and Luncheons ______

4. Treasurer Schools and Seminars
(tuition, travel, lodging) ______

Total_______

C. Office Space or Building Rental ______

Total_______

D. Equipment and Furniture

1. Leased Computer Time ______

2. Contracted Computer Service ______

3. Calculators, Typewriters, Stamps ______

4. Desks, Chairs ______

5. Filing Cabinets ______

6. Storage Files ______

Total_______

E. Supplies
1. Printing ______

2. Tax Bills ______

3. Tax Rolls ______

4. Delinquent Rolls ______

5. Advertising and Publishing Costs ______

Total_______

F. Postage

1. Mailing Tax Notices ______

2. Mailing Deferral Requests ______

Total_______

G. Tax Sales Costs

1. Personal Property Tax Sale ______

2. Striking Delinquent Taxes ______

Total_______

Total Tax Collection Expenses ______


III. ASSESSMENT REVIEW EXPENSES

A. Personnel - Salary and Fringes (or per diem)

1. Board of Review Members ______

2. Clerical Assistants ______

3. Training ______

4. Contracted Assessor Expenses ______

Total_______

B. Supplies

1. Notices of Meetings ______

2. Assessment Change Notices ______

3. Minute Record Books ______

Total_______

C. Postage

1. Notices of Assessment Changes ______

Total_______

Total Assessment Review Expenses ________


IV. ASSESSMENT APPEAL AND DEFENSE EXPENSES

A. Services

1. Legal Counsel Fees ______

2. Consultants ______

3. Travel Expenses ______

Total_______

B. Legal
1. Motions and filing to Tax Tribunal or Court ______

Total_______

Total Assessment Appeal and Defense Expenses _______


V. SPECIAL CONTRACTUAL EXPENSES

A. Unit-Wide Reappraisal ______

B. Tax Mapping ______

C. Aerial Photo Survey ______

D. Soil Type Survey ______

E. Other Special Purpose Surveys ______

F. Printing Assessment and Tax Rolls ______

G. Printing and Preparation of Forms and Reports ______

H Appraisals on Special Properties ______

I. Other ______

Total Special Contractual Expenses _______

GRAND TOTAL ASSESSMENT AND COLLECTION EXPENSES ______