December 20, 1996
Property Tax Calendar

This 1997 Property Tax Calendar has been prepared in accordance with all Legislation and directives of the Attorney General applicable to 1997 property taxes. This Tax Calendar considers the ramifications of 1994 Proposal A and 1996 AGO No. 6911 (regarding the unconstitutionality of the Value Change Multiplier) where those considerations are applicable to the property tax calendar. It also considers the amendments to the General Property Tax Act provided by the late adoption of House Bill No. 5359, where such amendments are applicable to the property tax calendar. House Bill No. 5359 contains many technical amendments to the General Property Tax Act. It appears likely that there will be a future State Tax Commission bulletin regarding the implementation of House (H.B.) No. 5359.

It should be noted that the statutory requirement for assessments, before and after County and State Equalization is still fifty percent of True Cash Value, and that the Constitution still requires that assessments NOT exceed fifty percent of True Cash Value, before and after County and State Equalization. The 1997 assessments will be subject to County and State equalization. After County and State Equalization, assessments as equalized become the Taxable Value (Property Tax Base) for every parcel of property subject to the General Property Tax Act that has a Transfer of Ownership in the prior year as provided by MCL Sections 211.27 and/or 211.27a. It should also be noted that: Michigan Compiled Laws 211.27a(8) provides that "The register of deeds of the county where deeds or other title documents are recorded SHALL notify the assessing officer of the appropriate local taxing unit not less than once each month of any recorded transaction involving the ownership of property."

Section references are as assigned in the Michigan Compiled Laws.

Dec. 31, 1996 Tax day for 1997 assessments and 1997 property taxes. (Section 211.2, Michigan Compiled Laws).

Dec. 31, 1996 Deadline for counties to file 1996 equalization studies for 1997 starting bases with State Tax Commission (STC) for all classifications in all units on Form L-4018. (R 209.41)

NOTE regarding copies of transactions from the Register of Deeds: MCL 211.27a(8) provides that "The register of deeds of the county where deeds or other title documents are recorded shall notify the assessing officer of the appropriate local taxing unit not less than once each month of any recorded transaction involving the ownership of Property."

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 study may be originated by assessor or by county equalization director. Single year studies (calendar year 1996) submitted by Feb. 1, 1997 are for 1997 assessment and equalization.

Feb. 1 Deadline for "qualified business" to submit form L-4143 for "qualified personal property" with the assessor. (211.8a).

Feb. 14 Last day of deferral period for summer tax levies for qualifying taxpayers (211.51). 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. (211.44).

Feb. 15 is a STC certifies DNR lands assessed valuations to assessors (211.492). Saturday Feb 18

Feb. 17 is a Third Mon. in Feb.: Deadline for county equalization director to publish Holiday in newspaper the tentative equalization ratios and estimated SEV Feb 18 multipliers for 1997.

Feb. 20 STC certifies metallic mineral property assessments to assessors (211.24).

Feb. 20 Deadline for taxpayer filing of personal property statement with assessor (211.19).

March 1 The STC shall publish the inflation rate before this date (211.34d).

March 3 First Monday in March: The 1997 assessment roll shall be completed and certified by the assessor (211.24).

March 4 The assessor shall submit the 1997 assessment roll to the Board of Review (BOR) on the Tuesday following the first Monday in March (211.29).

March 4 Tues. following first Mon. in March: First meeting of township Board of Review (211.29). Note: City BOR may vary according to Charter provisions.

March 10 Second Mon. in March: Second meeting of township Board of Review (211.30). The March Board of Review has no authority over Homestead exemptions.

April 1 Separate Tax limitations voted after April 1 of any year are not effective until the subsequent year. (211.205i).

April 7 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. (211.30a).

Note: A protest of assessed valuation or taxable valuation or the percentage of qualified agricultural property exemption subsequent to BOR, 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 (House Bill No. 5359) (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 STC changes class.

April 9 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 9 (the Wednesday following the first Monday in April) whichever date occurs first [211.30(4)].

Note: An assessor shall file Form L-4021 with the County Equalization Department, and form L- 4022 with the County Equalization Department and the State Tax Commission, immediately following adjournment of the board of review. STC Administrative Rule: R 209.26 (10a, 10b).

April 15 Tues. following second Mon. in April: County Board of Commissioners meets in equalization session (209.5 and 211.34). The clerk of each county files a tabular statement of the county equalization adopted by the County Board of Commissioners on the Form L-4024 prescribed and furnished by the STC, immediately after adoption. County equalization shall be completed and official report (Form L-4024) filed with STC prior to May 5, 1997 (First Monday in May).

April 21 Third Mon. in April: Equalization director files separate Form L-4023 for each unit in the county with the STC no later than April 21 (211.150), STC R209.41 (8).

April 30 Last day for deferral period for winter (December 1) property tax levies if such deferral for qualified taxpayers was authorized by resolution of the County Board of Commissioners (211.59).

May 1 Deadline for filing homestead affidavits (form T-1056) for exemption from the 18 mill school operating tax with the local assessor. Note: Denial of a homestead exemption by the local assessor may be appealed by the owner to Department of Treasury within 35 days of the notice of denial. The decision of the Department of Treasury may be appealed by the owner to the MTT within 35 days. The Department of Treasury decision may be appealed by the assessor to the MTT within 35 days if the assessor had previously denied the exemption. (211.7cc).

NOTE: Do not confuse the appeal process for the 18 mills school operating "homestead" exemptions with the appeal process for 18 mill school operating exemption for "qualified agricultural" properties. The "homestead" exemption for either agricultural or residential property is administered by the Michigan Department of Treasury. Property tax questions REGARDING THE "HOMESTEAD" EXEMPTION ONLY may be addressed to Floyd Schmitzer, of the Michigan Dept. of Treasury at (517) 373-2916 by telephone or in writing to Michigan Department of Treasury, Operations Manager, Treasury Building, Lansing, MI 48922.

May 1 is also the deadline for filing the Farmland affidavit (form T-1063) 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 "homestead" exemption), is administered by the State Tax Commission. A taxpayer may appeal the denial by the assessor of a "qualified agricultural" exemption to the March Board of Review and, if not satisfied, then to the Michigan Tax Tribunal, in writing, prior to June 30, in the same manner as all other property tax exemptions, except the "homestead" exemption.

May 5 * First Monday in May: Deadline for filing official County Board of Commissioners report of county equalization (L-4024) with STC (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 (205.735).

May 5 * First Mon. in May: Deadline for assessor to file tabulation of Taxable Valuations for each classification of property with the county equalization director on Form L-4025 to be used in "Headlee" calculations. Taxable Value replaces State Equalized Value for purposes of MCL 211.34d calculations (See 1994 Act 415). Prior to 1995, State Tax Equalized Valuations were used on this form, now Taxable Valuations are required. 211.34d (2)

May 12 Second Mon. in May: Preliminary state equalization valuation recommendations presented by the Property Tax Division staff to the State Tax Commission. (209.2).

May 15 Prior to this date, the State must have prepared an annual assessment roll for the state assessed properties such as telephone companies and railroads, and must have determined the average property tax rate (207.9).

May 19 * Third Mon. in May: County allocation boards must issue preliminary order (211.215). 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 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 26 is a Fourth Mon. in May: State Equalization Proceeding - final State Holiday Equalization order is issued by STC (209.4). May 27

May 30 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. (211.34d(2)).

June 1 is a Last day for Allocation Board Hearing (not less than 8 days or more than Sunday 12 days after issuance of preliminary order) (211.215). June 2

June 2 First Mon. in June: Deadline for notifying protesting taxpayer in writing of Board of Review action (211.30).

June 2 * County Equalization Director calculates current year millage reduction fractions including those for inter-county taxing jurisdictions. The completed, verified Form L-4028 IC is filed with the County Treasurer and the STC on or before the first Monday in June. [211.34d (3)].

June 9 Allocation Board must issue final order not later than the second Monday in June (211.216). (MTT) Appeal from millage allocation to the Michigan Tax Tribunal must be filed within thirty days after issuance of the final order (205.735)

June 9 * County Treasurer on or before the second Monday in June certifies taxable values from prior year and current year and the current year's additions and losses and the current year's millage reduction fraction for each unit of local government [211.34d(4)].

June 23 Fourth Monday in June: Deadline for equalization directors to file tabulation of final Taxable Valuations with the STC on form L-4046. (House Bill No. 5359) (211.27d).

June 30 (MTT) Deadline for assessment petition to the MTT (205.735). Residential property and small claims division appeal petitions are considered filed if mailed fist 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 HB 5359 (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 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 (380.1612).

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 1st County Treasurer must account for and deliver to the state the state day of each education tax collections on hand on or before the fifteenth of the month immediately preceding month. [211.43 (10)].

By the 15th County Treasurer must account for and deliver to the state the state day of each education tax collections on hand on the last day of the preceding month. month 211.43 (10)].

July 22 Tues. following the Third Monday in July: Special meeting of the July BOR may be convened by assessing officer to correct a mutual mistake of fact or clerical error. (211.53b). An owner of property that is a "homestead" or 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. 211.7cc (13) and 211.7ee (6).

August 18 Third Monday in August

Sept. 15 Last day for qualified property taxpayer to apply to local unit treasurer for deferral of payment of
summer tax (211.51).

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 (211.36).

October apportionment session of County Board of Commissioners. Board examines certificates, directs spread of taxes in terms of millage rates to be spread on Taxable Valuations. Submit L-4029s to STC with apportionment report (211.37).

County prosecutor is obligated by statute to furnish legal advice promptly regarding apportionment report.

October * 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 sections 211.34d, and 211.34(1). Board also receives certifications that truth in taxation hearings have been held if required (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" (211.42).

October 15 The assessor reports status of Act 198 of 1974, Industrial Facility Tax property, to STC (207.567). The assessor or governmental unit reports status of Act 255 of 1978, Commercial Facility Tax property, to STC (207.666).

Dec. 1 1997 Taxes due and payable to local unit treasurer are a lien on real property. See section 211.40a for exception to lien date. Tax levy reports from assessors to STC are due. County Apportionment Report to STC is due (211.40) (211.41) (211.43) (207.12).

MTT Note: Appeal to 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 (205.735). (Limited to arithmetic errors).

Dec. 9 Tues. following the second Mon. in Dec: 211.53b. Special board of review meeting may be convened by assessing officer to correct a mutual mistake of fact or a clerical error. An owner of property that is a "homestead" or 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. (211.7cc (13) and 211.7ee(6).

Dec. 31 House Bill No. 5359 provides that the Department of Treasury may appeal the 1997 classification of any assessable property to the Residential and Small Claims Division of the Michigan Tax Tribunal not later than December 31, 1997.

Dec. 31 House Bill No. 5359 provides that an owner who owns and occupies a HOMESTEAD for which the exemption was on the tax roll in 1995 and each year after 1995 and for which an exemption was not on the tax roll in 1994 may appeal to the department of treasury before December 31, 1997 to have an exemption placed on the 1994 tax roll if all of the following conditions are satisfied:

Dec. 31 Tax day for 1998 property taxes (211.2). Due date for filing of county equalization department studies made during 1997 with the STC. These studies are used for the 1998 revised bases.

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