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February 3, 1998
TO: County Treasurers
FROM: Richard L. Baldermann, CPA, CGFM
Administrator
Local Audit and Finance Division
and
Sivaswami Amarnath
Administrator
Local Property Services Division
RE: Billing of Non-Homestead Millage
It has come to our attention that some counties and local units of government are not billing the non-homestead mills (18) on properties which have a denied or rescinded homestead status by the Department of Treasury. Please be advised that MCLA 211.7cc requires that the local unit in possession of the tax roll remove the exemption and issue a tax bill for the additional taxes, penalty, and interest.
Additionally, MCLA 388.1751 requires that on or before May 1 the County Treasurers must report to the State Department of Education revisions to the taxable value for the immediately preceding year. We cannot overemphasize the importance of timely reporting by Counties to the Department of Education for changes made to taxable by the May 1 deadline each year. Failure to comply with the provisions of the statute can affect eligibility for statutory state general revenue sharing grant payments.
Thank you for your continued cooperation on this matter. If you need further assistance please contact the Local Property Services Division at (517) 334-8911.