Summer Tax Collection

Treasurer Office Hours (See below)

Statutory Tax Collection Disbursement Schedule (MCL 211.43)

 

Interest, Penalties and Fees 

Property Tax Interest, Penalty and Fee Information

Summer Property Tax Schedule and Payment Information

Resolution to Impose up to 1% Property Tax Administration Fee (optional PTAF)

PTAF Funds Must be Budgeted for Tax Assessment, Appeal and Collection Expenses

Resolution to Impose 3% Late Penalty

Delinquent Real Property Tax Payments (MCL 211.59)

 

Deferring Summer Taxes

Requirement to Notify and Assist (MCL 211.51)

Application for Deferment of Summer Taxes (Treasury Form 471)

All Summer Tax Deferment Forms

Sample Notice of Availability of Deferment

Example of Joint Notice of Deferment Availability

Summer Tax Deferment FAQs

 

State Education Tax (SET)

Collecting the State Education Tax (MCL 211.905b)

SET Certification of Levy

State Education Tax FAQs

Procedure to Retain SET per Parcel Reimbursement

Resolution to Collect the SET (opt-in)

 

School Summer Millage 

Negotiating Summer School Tax Collection (MCL 380.1613)

Collecting Summer School Taxes (MCL 380.1612)

 

Compensating the Township Treasurer

Salary Resolution for Office of Treasurer (NO annual meeting)

Salary Resolution for Office of Treasurer (With annual meeting)

 

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 Office Hours

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, 2010, because the 14th is a Sunday and Monday 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.