January 25

LOCAL UNITS WITH A SEV OF $15,000,000 OR LESS

2005 taxes collected by January 10 must be distributed on or before January 25. MCL 211.43.

ALL OTHER LOCAL UNITS

Makes distribution of 2005 taxes collected within 10 business days after the 1st and 15th of each month except March. MCL 211.43.

Feb. 1

Deadline for counties to file single year studies with STC to amend starting base for those units (with classes) experiencing sharply declining real estate markets. Optional, additional single year equalization studies may be originated by the assessor or by the county equalization director. Single year studies (calendar year 2005) submitted by Feb. 1, 2006 are for 2006 assessment and equalization.

Feb. 1

Deadline for a “qualified business” to submit STC form L-4143 for “qualified personal property” with the assessor. MCL 211.8a.

Feb. 1

Notice by certified mail to all properties that are delinquent on their 2004 taxes. MCL 211.78f.

Feb. 14

Last day to pay property taxes without the imposition of a late penalty charge equal to three percent of the tax in addition to the property tax administration fee, if any. MCL 211.44.

Feb. 15

A local unit of government that collects a summer property tax shall defer the collection until this date for property which qualifies. MCL 211.51.

Feb. 15

STC certifies assessed valuations for DNR lands to assessors. MCL 324.2153.

Feb. 15

3% penalty may be added to 2005 tax if authorized by the governing

body of a city or township. The governing body may waive the penalty for the homestead property of a senior citizen, paraplegic, quadriplegic, hemiplegic, eligible service person, eligible veteran, eligible widow or widower, totally and permanently disabled or blind persons, if that person has filed a claim for a homestead property tax credit with the State Treasurer before February 15.Also applies to a person whose property is subject to a farmland/development rights agreement if they present a copy of the development rights agreement or verification that the property is subject to the development rights agreement before February 15. MCL 211.44.

Feb. 20 is a Holiday

Feb. 21

STC certifies metallic mineral property assessments to assessors before February 20. MCL 211.24.

Feb. 20 is a Holiday

Feb. 21

Deadline for taxpayer filing of personal property statement with assessor. Deadline for taxpayer to file form 3711 if a claim of exemption is being made for heavy earth moving equipment. See STC Bulletin 4 of 2001. MCL 211.19

Feb. 20 is a Holiday

Feb. 21

Third Mon. in Feb.: Deadline for county equalization director to publish in a newspaper the tentative equalization ratios and estimated SEV multipliers for 2006. MCL 211.34a.

Feb. 28

Last day for local treasurers to collect 2005 taxes. MCL 211.45.

March 1

The STC shall publish the inflation rate before this date. MCL 211.34d.

March 1

4% County Property Tax Administration Fee added to unpaid 2005 taxes and interest at 1% per month. MCL 211.44

March 1

County Treasurer commences settlement with local unit treasurers. MCL 211.55.

March 1

Properties with delinquent 2004 taxes forfeit to the County Treasurer. MCL 211.78g

March 6

First Monday in March: The 2006 assessment roll shall be completed and certified by the assessor. MCL 211.24.

March 7

The assessor shall submit the 2006 assessment roll to the Board of Review (BOR) on the Tuesday following the first Monday in March. MCL 211.29.

March 7

Tues. following first Mon. in March: First meeting of township Board of Review. MCL 211.29.

Note: City BOR may vary according to Charter provisions.

March 13

Second Mon. in March: Second meeting of township Board of Review which must start not earlier than 9 a.m. and not later than 3 p.m. Board of Review must meet one additional day during this week. MCL 211.30

Note: City BOR may vary according to Charter provisions. The March Board of Review has no authority over Homeowner’s Principal Residence exemptions.

The governing body of a city or township may authorize an alternative starting date for the second meeting of the March Board of Review. The alternative starting date can be either the Tuesday or the Wednesday following the second Monday in March.

Every Board of Review shall hold at least 3 hours of its required sessions during the week of the second Monday in March after 6 p.m.

March 14

Within ten business days after the last day of February, at least 90% of the total tax collections on hand February 28, must be delivered by the local unit treasurer to the county and school district treasurers. MCL 211.43.

April 1

Separate tax limitations voted after April 1 of any year are not effective until the subsequent year. MCL 211.205i.

April 1

Not later than April 1, local unit treasurers make final adjustment and delivery of the total amount of tax collections on hand. MCL 211.43.

April 3

First Monday in April: Unless the BOR has concluded earlier, last day for BOR protest of assessed value, taxable value, property classification or percentage of qualified agricultural property exemption assigned by Assessor and Board of Review. MCL 211.30a.

Note:

A protest of assessed valuation or taxable valuation or the percentage of Qualified Agricultural Property exemption subsequent to BOR action, must be filed with the Michigan Tax Tribunal, in writing on or before June 30 at P.O. Box 30232, Lansing, MI 48909. A classification appeal must be filed with the State Tax Commission in writing on or before June 30 (P.A. 476 of 1996) MCL 211.34c at P.O. Box 30471, Lansing, MI 48909-7971. A classification appeal does not address value or change the equalization factor for the property for the first year, if the STC changes the class.

April 5

The township supervisor or assessor shall deliver completed assessment roll, with BOR certification, to the county equalization director not later than the tenth day after adjournment of the board of review or by April 5 (the Wednesday following the first Monday in April) whichever date occurs first. MCL 211.30(4).

Note:

An assessor shall file STC form L-4021 with the County Equalization Department, and STC form L-4022 with the County Equalization Department and the State Tax Commission, immediately following adjournment of the board of review. [209.26(10a), (10b)].STC form L-4022 must be signed by the assessor.

April 11

Tues. following second Mon. in April: County Board of Commissioners meets in equalization session. MCL 209.5 and 211.34.The equalization director files a tabular statement of the county equalization adopted by the County Board of Commissioners on the STC form L-4024 prescribed and furnished by the STC, immediately after adoption. County equalization shall be completed and official report (STC form L-4024) filed with STC prior to May 1, 2006 (First Monday in May).

April 17

Third Mon. in April: Equalization director files separate STC form L-4023 for each unit in the county with the STC no later than April 18 MCL 211.150, [R 209.41(8)].

Allocation Board meets and receives budgets due this day. MCL 211.210.

April 30

Last day of deferral period for winter (December 1) property tax levies, if the deferral for qualified taxpayers was authorized by the County Board of Commissioners. MCL 211.59.

May 1

Deadline for filing Homeowner’s Principal Residence affidavits (form 2368) for exemption from the 18-mill school operating tax with the local assessor. MCL 211.7cc

Note: Denial of a Homeowner’s Principal Residence exemption by the local assessor may be appealed by the owner to the Small Claims Division of the Michigan Tax Tribunal within 35 days after the date of the notice of denial.

NOTE:

Do not confuse the appeal process for the 18 mill school operating “Homeowner’s Principal Residence” exemption with the appeal process for the18-mill school operating exemption for “Qualified Agricultural Property.” The “Homeowner’s Principal Residence” exemption for either agricultural or residential property is administered by the Michigan Department of Treasury. Property tax questions REGARDING THE “HOMEOWNER’S PRINCIPAL RESIDENCE” EXEMPTION ONLY may be addressed to the Michigan Dept. of Treasury at 1-800-487-7000 or 517-636-4320 by telephone or in writing to Michigan Department of Treasury, Homeowner’s Principal Residence Exemption Unit, P.O. Box 30440, Lansing, MI 48909.

May 1 is also the deadline for filing the Farmland affidavit (form 2599) with the local assessor if the property is NOT classified agricultural or if the assessor asks an owner to file it to determine whether the property includes structures that are not exempt.

The exemption for “Qualified Agricultural Property” (those exempt agricultural properties not claiming a “Homeowner’s Principal Residence” exemption), is administered by the State Tax Commission. A taxpayer may appeal the denial by the assessor of a “Qualified Agricultural Property” exemption to the March Board of Review and, if not satisfied, then to the Michigan Tax Tribunal, in writing, by June 30, 2006 in the same manner as other property tax exemptions, except the “Homeowner’s Principal Residence” exemption.

May 1    *

First Monday in May: Deadline for filing official County Board of Commissioners report of county equalization (L-4024) with STC [R 209.5]. Appeal from county equalization to Michigan Tax Tribunal must be filed within 30 days after the adoption of the county equalization report by the County Board of Commissioners. MCL 205.735.

May 1    *

First Mon. in May: Deadline for assessor to file tabulation of Taxable Valuations for each classification of property with the county equalization director on STC form L-4025 to be used in “Headlee” calculations. Taxable Value replaces State Equalized Value for purposes of MCL 211.34d calculations. Prior to 1995, State Equalized Valuations were used on this form, now Taxable Valuations are required. MCL 211.34d(2).

May 1

Final day for completion of delinquent tax rolls. MCL 211.57.

May 8

Second Mon. in May: Preliminary state equalization valuation recommendations presented by the Assessment and Certification Division staff to the State Tax Commission. MCL 209.2.

May 15

Not later than this date, the State must have prepared an annual assessment roll for the state-assessed properties such as telephone companies and railroads. MCL 207.9.

May 15

Third Mon. in May: County allocation boards must issue preliminary order. MCL 211.215.

May 15   *

Third Mon. in May: STC form L-4028, pertaining to millage reduction fractions, must be completed by County Equalization Director with all information available within each single county. Copy of STC form L-4028 is filed with the STC and with the director of the equalization department in each county which shares inter-county taxing jurisdictions.

May 22

Fourth Mon. in May: State Equalization Proceeding - final State Equalization order is issued by STC. MCL 209.4.

May 26

Friday after fourth Monday in May: If as a result of State Equalization the taxable value of property changes, the assessing officer of each township or city shall revise the millage reduction fractions by this date. MCL 211.34d(2).

May 27 is a Saturday
May 28 is a Sunday
May 29 is a Holiday

May 30

Last day for Allocation Board Hearing (not less than 8 days or
more than 12 days after issuance of preliminary order). MCL 211.215.

June 1

First notice sent to all properties that are delinquent on 2005 taxes. MCL 211.78b

June 1

No later than June 1, the county treasurer delivers to the state treasurer a statement listing the total amount of state education tax (SET) not returned delinquent that was collected by the county treasurer, and collected and remitted to the county treasurer by each city or township treasurer, together with a statement for the county and for each city or township of the number of parcels from which the SET was collected, the number of parcels for which the SET was billed, and the total amount retained by the county treasurer and by the city or township treasurer MCL 211.905b(11)

June 5

First Mon. in June: Deadline for notifying protesting taxpayer in writing of Board of Review action. MCL 211.30.

June 5       *

County Equalization Director calculates current year millage reduction fractions including those for inter-county taxing jurisdictions. The completed, verified STC form L-4028 IC is filed with the County Treasurer and the STC on or before the first Monday in June. MCL 211.34d(3).

June 12

Allocation Board must issue final order not later than the second Monday in June. MCL 211.216.

(MTT)

Appeal from millage allocation to the Michigan Tax Tribunal must be filed within thirty days after issuance of the final order. MCL 205.735.

June 26

Fourth Monday in June: Deadline for equalization directors to file tabulation of final Taxable Valuations with the STC on STC form L-4046. (P.A. 476 of 1996). MCL 211.27d.

June 30 (MTT)

Deadline for assessment petition to the MTT. MCL 205.735. Small Claims Division appeal petitions are considered filed if mailed first class and postmarked on or before June 30. Otherwise appeals sent by certified mail on or before June 30 are timely filed.

June 30

Deadline for assessment classification appeals to STC as provided by P.A. 476 of 1996.MCL 211.34c.

June 30

Deadline for County Equalization Director to file Interim Status Report of the ongoing study for the current year. [R 209.41].

June 30

Before June 30, township supervisor shall prepare and furnish the summer tax roll to the township treasurer with supervisor’s collection warrant attached if summer school taxes are to be collected. MCL 380.1612.

June 30

On or before June 30, County Treasurer sends rejected tax list to State Treasurer. MCL 211.96.

July 1

Taxes due and payable in those jurisdictions authorized to levy a summer tax. (Charter units may have a charter provision with a different due date).

By the 1^st day of each month

County Treasurer must account for and deliver to the State the State Education Tax collections on hand on or before the fifteenth of the immediately preceding month. MCL 211.43(10).

By the 15^th day of each

Month

County Treasurer must account for and deliver to the State the State Education Tax collections on hand on the last day of the preceding month. MCL 211.43(10).

July 18

Tues. following the Third Monday in July: Special meeting of the July BOR may be convened by the assessing officer to correct a mutual mistake of fact or clerical error. MCL 211.53b. An owner of property that is a “Homeowner’s Principal Residence” on May 1 may appeal to the July Board of Review in the year for which an exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll. This means that an owner could appeal a 2003, 2004, 2005, and 2006 Homeowner’s Principal Residence Exemption to the 2006 July Board of Review if the Homeowner’s Principal Residence Exemption was not on the tax roll for those years. MCL 211.7cc(20).See page 2 of the STC Bulletin No. 6 of 2003.An owner of property that is Qualified Agricultural Property on May 1 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. MCL 211.7ee(6).

PA 74 of 1995 authorizes July (and December) BOR to hear appeals for poverty exemptions, but not for poverty exemptions denied by the March Board of Review. Applies to current year only. MCL 211.7u.See page 12 of STC Bulletin No. 12 of 1997.

August 21

Third Monday in August: Deadline for taxpayer to file appeal directly with the Michigan Tax Tribunal if final equalization multiplier exceeds tentative multiplier and a taxpayer’s assessment, as equalized, is in excess of 50 percent of true cash value. MCL 205.737.

Sept. 1

Second notice by first class mail to all properties that are delinquent on 2005 taxes. 211.78c

Sept. 15

Last day for qualified property taxpayer to apply to local unit treasurer for deferral of payment of summer tax. (See MCL 211.51(7) for further provisions.)

Sept. 15

1% interest per month will accrue if the payment is late for the State Education Tax and County Taxes that are part of the summer tax collection. MCL 211.905b (9) and 211.44a (5).

(Please note date may be different depending on the city charter)

Sept. 30

*

Clerk of township or city delivers to supervisor and county clerk a certified copy of all statements, certificates, and records of vote directing monies to be raised by taxation of property. MCL 211.36.

Financial officer of each unit of local government computes tax rates in accordance with MCL 211.34d and 211.34 MCL and governing body certifies that rates comply with Section 31, Article 9, of 1963 Constitution and MCL 211.24e, Truth in Taxation, on STC form L-4029 on or before September 30.See page 6, Chapter 1 of Volume III of Michigan Assessor’s Manual.

October      *

October apportionment session of the County Board of Commissioners. Board examines certificates, directs spread of taxes in terms of millage rates to be spread on Taxable Valuations. County Equalization Director submits apportionment report to the STC. MCL 211.37 and 207.12.

County prosecutor is obligated by statute to furnish legal advice promptly regarding the apportionment report. A County Board of Commissioners shall not authorize the levy of a tax unless the governing body of the taxing jurisdiction has certified that the requested millage has been reduced, if necessary, in compliance with Section 31 of Article 9 of the State Constitution of 1963 and MCL 211.34d, and 211.34(1).The County Board also receives certifications that Truth in Taxation hearings have been held if required. MCL 211.24e.

Note:

Supervisor prepares a roll indicating property taxes to be levied and annexes the required warrant. The copy of the roll with the warrant annexed is known as the “tax roll. ”MCL 211.42.

Oct. 15 is a Sunday

Oct. 16

The assessor reports status of Act 198 of 1974, Industrial Facility Tax property, to STC. MCL 207.567. Qualified local governmental units report to the STC on the status of each exemption granted under the Obsolete Property Rehabilitation Act. MCL 125.2794.

Nov. 6

On or before November 5, Township Supervisor shall notify township treasurer of the amount of county, state and school taxes apportioned in township to enable treasurer to obtain necessary bond for collection of taxes. MCL 211.43 (1).

Nov. 28

On or before November 28, Township Treasurer gives County Treasurer a bond running to the county in the actual amount of county, state and school taxes. MCL 211.43 (2).

Dec. 1

2006 taxes due and payable to local unit treasurer are a lien on real property. Charter cities or villages may provide for a different day. See also MCL 211.40a for exceptions to the lien date. MCL 211.40.

Dec. 1

Tax levy reports from assessors to STC are due. County Apportionment Report to STC is due. MCL 207.12.

Dec. 1

On or before December 1, County Treasurer delivers to township supervisor a signed statement of approval of the bond and the township supervisor delivers the tax roll to the township treasurer.

MTT Note:

Appeal to Michigan Tax Tribunal of a contested tax bill must be filed within 60 days after the mailing of the tax bill that the taxpayer seeks to contest. MCL 205.735. (Limited to arithmetic errors).

Dec. 12

Tues. following the second Mon. in Dec: Special Board of Review meeting may be convened by assessing officer to correct a mutual mistake of fact or a clerical error. MCL 211.53b. An owner of property that is a “Homeowner’s Principal Residence” on May 1 may appeal to the December Board of Review in the year for which an exemption was claimed or in the immediate succeeding 3 years if the exemption was not on the tax roll. This means that an owner could appeal a 2003, 2004, 2005, and 2006 Homeowner’s Principal Residence Exemption to the 2006 December Board of Review if the Homeowner’s Principal Residence Exemption was not on the tax roll for those years. MCL 211.7cc(20). See page 2 of the STC Bulletin No. 6 of 2003. An owner of property that is Qualified Agricultural Property on May 1 may appeal to the December Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. MCL 211.7ee(6). P.A. 74 of 1995 authorizes December (and July) BOR to hear appeals for poverty exemptions, but not poverty exemptions denied by the March Board of Review. Applies to current year only. MCL 211.7u. See page 12 of STC Bulletin No. 12 of 1997.

Dec. 31 2006 is a Sunday

Jan. 1, 2007 is a Holiday

Jan. 2, 2007

The Department of Treasury may appeal the 2006 classification of any assessable property to the Small Claims Division of the Michigan Tax Tribunal not later than December 31. MCL 211.34c.

Dec. 31, 2006

Tax day for 2007 property taxes. MCL 211.2.

Dec. 31, 2006 is a Sunday

Jan. 1, 2007 is a Holiday

Jan. 2, 2007

Due date for filing of county equalization department studies made during 2006 with the STC. These studies are used for the 2007 revised valuation starting bases.

*

Requirements of Section 31 of Article 9 of State Constitution and of MCL 211.34d and 211.34(1).