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Property Tax Administration Fee
Property Tax Administration Fee (PTAF) funds are restricted and must be used only for the property tax assessment, review, collection, and appeal processes (MCL 211.44).
PTAF funds must be deposited directly into a township account, accounted for, and spent through budgeted allocations. PTAF funds are never paid directly to a specific department, contractor, official or employee.
The following are examples of budget costs the PTAF may be used for. (Note: Not all the expenses listed here are mandated. For example, a township is not required to reimburse mileage or travel expenses or pay seminar costs. But if a township does authorize those expenditures for assessing, tax collection or tax appeal purposes, the PTAF may be used to pay those expenses.)
I. ASSESSMENT PREPARATION
Personnel - Salary and Fringe Benefits
- Supervisor (assessing oversight duties, plus assessing duties, if certified)
- Assessor (if not the supervisor, employee’s wage or independent contractor’s contractual amount)
- Deputy Supervisor or Assistant
- Appraiser
- Clerical and Secretarial
- Furnished Automobiles
- Mileage
- Conference & Luncheons
- Certification Fees (non-contractual assessors)
- Supervisor/Assessor Training (tuition, travel, lodging)
- Leased Computer Time
- Computer Software
- Calculators, Typewriters, Tapes, Measuring and Scaling Devices, Drafting Equipment, Computers
- Desks, Chairs
- Filing Cabinets
- Storage Files
- Printing
- Assessors Manuals
- Assessment Records and Forms
- Assessment Record Books
- Advertising and Publishing Costs
- Mailing Assessment Notices
II. ASSESSMENT APPEAL
(Board of Review)
Personnel--Salary and Fringes (or per diem)
- Board of Review Members
- Clerical Assistants
- Training
- Contracted Assessor Expenses
- Board of Review Training (tuition, travel, lodging)
- Notices of Meetings
- Assessment Change Notices
- Minute Record Books
- Notices of Assessment Changes
Personnel--Salary and Fringe
- Treasurer
- Deputy Treasurer
- Clerical and Secretarial
- Furnished Automobiles
- Mileage
- Conferences and Luncheons
- Treasurer Training(tuition, travel, lodging)
- Leased Computer Time
- Computer Software
- Calculators, Typewriters, Stamps
- Desks, Chairs
- Filing Cabinets
- Storage Files
- Banking Fees, Charges
- Nonsufficient Fund Charges
- Investment Fees, Charges
- Printing
- Tax Bills
- Tax Rolls
- Delinquent Rolls
- Notice, Advertising and Publishing Costs
- Mailing Tax Notices
- Mailing Deferral Applications
- Returning Duplicate Payments
- Personal Property Tax Sale
- Striking Delinquent Taxes
Services
- Legal Counsel Fees
- Consultants
- Travel Expenses
- Motions and Filings to Tax Tribunal or Court
- Unit-Wide Reappraisal
- Tax Mapping
- Aerial Photo Survey
- Soil Type Survey
- Other Special Purpose Surveys
- Printing Assessment and Tax Rolls
- Preparing and Printing Forms and Reports
- Appraisals on Special Properties
This page last updated on 10/1/2009.
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