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

2008 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 

A Guide to Summer Tax Collections (.pdf) (revised May 2008)

Note new treasurer's hours on page 4.

Conditional Rescission of Principal Residence Exemption - Form #4640

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 Office 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).

 

2008 Property Tax Collection Dates

In 2008, the last day to pay summer taxes without incurring any interest or penalty is Monday, September 15, 2008, because the 14th is a Sunday. (MCL 211.44). Treasurers may choose to hold office hours.

 

In 2008, the last day to file to defer summer taxes is Monday, September 15, 2008 (MCL 211.51(7)). Treasurers may choose to hold office hours.

 

In 2008, the available days for required December office hours are Friday, December 26, through Wednesday, December 31, 2008. Treasurers must choose one day (unless a bank assists in collection). (MCL 211.44(2))

 

In 2009, the last day to pay 2008 property taxes without incurring any interest or penalty is Tuesday, February 17, 2009, because the 14th is a Saturday and Monday the 16th is President’s Day. (MCL 211.44) Treasurers may choose to hold office hours.

 

In 2009, the last day to pay 2008 property taxes before they are returned as delinquent is Saturday, February 28, 2009. (MCL 211.45) According to the Michigan Department of Treasury, treasurers must hold office hours on this day.*

 

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: One exception to MCL 8.6 is the last day of February.

 

MCL 211.45 states that “[a]ll taxes shall be collected by the several township and city treasurers or collectors, before the first day of March in each year.”

 

According to the Michigan Department of Treasury and an Attorney General memorandum, “MCL 211.45 does not define a period that expires on the last day of February so much as it indicates that taxes shall be collected by the local treasurer until the taxes are turned over delinquent to the county treasurer on March 1. Thus, MCL 8.6 does not extend to or beyond March 1 the authority of local treasurers to collect taxes. Accordingly, when the last day before March 1 falls on a weekend or legal holiday, delinquent taxes are turned over to the county treasurer on the following Monday and local treasurers cannot accept payment after the last day of February.”