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When calculating interest for late summer taxes, should the Property Tax Administration Fee be included in the tax base?
No. As provided by the General Property Tax Act, late interest is to be applied against the tax.. (MCL 211.905b(10), MCL 211.905b(11), and MCL 211.44a(5)). A city or village charter would take precedence on how interest applies to late property tax bills. MCL 211.107(1):
- "The requirements of this act relating to the amount and imposition of interest, penalties, collection or administration fees, the procedures for collection of taxes, and the enforcement of tax liens are applicable to all cities and villages if not inconsistent with their respective charters or an ordinance enacted pursuant to their respective charters."