County board of supervisors equalizes assessments Equalization any taxable property has been omitted from the rolls or that individual assessments have not been made in compliance with the law, the State Tax Department may arrange for a hearing within the county on such doubtful assessments. Any assessment reviewed by one or more Commissioners of the State Tax Department must stand as approved by these officers for three years unless the State Tax Department gives written consent to a change. before that date. The county board of supervisors (township and city supervisors of the county) meets on the fourth Monday of June to equalize assessments of real and personal property as between the various townships, wards, and cities of the county. Any supervisor who believes that his district has been unjustly equalized is entitled to appeal to the State Tax Department from the action of the county board. The final step in the assessment of general property is the action of the State Board of Equalization (Auditor General, Commissioner of Agriculture, and the three Commissioners of the State Tax Department). This board meets at Lansing on the third Monday in August. It is empowered to equalize assessments between the various counties of the State. After hearing the official representatives of the counties, and after reviewing evidence submitted by the State Tax Department as to the true value of all taxable property in the several counties, the Board of Equalization adds to or deducts from the assessed valuations of the counties such amounts as, in its judgment, will cause all property in the State to be equalized at cash value. The action of this board is final. Township road taxes. Additional township road funds. Levying Taxes The annual tax paid on general property in Michigan goes to meet the costs of state, county, township, and school district governments. In cities and incorporated villages, there is an additional tax for the support of these municipal governments. Township road taxes are voted by the electors of the township at the annual meeting the first Monday in April. Residents of incorporated villages included in the township may vote on road improvement taxes but not on road repair taxes. If the annual township meeting neglects or refuses to vote road improvement or repair taxes, the township board, acting with the road commissioner, is empowered to authorize such levies. When an emergency arises and it is the opinion of the highway commissioner that the road funds voted by the annual township meeting are insufficient, or when 15 or more land owners of the township sign a petition for more road funds, the commissioner and the township board, acting jointly, may vote additional funds, not exceeding $1,000, to be raised by township taxes. If the additional sum needed is over $1,000, the matter must be submitted to an annual or special township meeting to be voted on by the electors. road bonds. Upon the petition of 25 landowners, the township board may Township submit the question of a bond issue for road purposes to the voters at a township meeting or an election. However, bond issues for road purposes are limited to an amount equal to five per cent of the assessed valuation of the township, and the bonds much receive a majority vote to carry. Taxes to meet the ordinary expenses of the township may be voted at a township meeting, but the township board is empowered to vote any necessary taxes for ordinaty expense which the township meetings do not vote. The board is also authorized to vote taxes, without the action of the voters, to meet any obligations such as court orders, bond interest, or principal, which accrue against the township. Township ever general levies. district The annual meetings of the school districts are held on the School second Monday in June or on the second Monday in July, the levies. date varying by districts. Certain school taxes may be voted at this or any special meeting of the school district called for the purpose. Only citizens of the United States who are 21 years of age and who are residents and taxpayers in the district can vote on school district taxes at these meetings. Taxes may be voted at these meetings for the purchase, building, or hiring of a school house, and for other purposes not otherwise provided for by law. School bonds may also be voted at school district meetings. The district school board, elected at the annual meeting, has authority to vote taxes necessary to pay the running expenses of the school. These expenses are school furnishings, teachers' salaries, transportation of pupils, and similar items. tax levies. On or before Sept. 1 of each year, the Auditor General deter- State mines, from the various statutes and acts of the legislature which require the levy of state taxes on general property, the amount of state taxes to be raised for the year. He apportions these taxes between the counties on the basis of the valuation of each as fixed by the State Board of Equalization in August. The Auditor General reports to the county clerks the amount of state taxes apportioned to each county. This report is made before the date. of the October meeting of the county boards of supervisors. The Auditor General also reports at this time the amount of any debt which the county may owe to the state, which is to be met by county taxes unless otherwise paid by October 1. tax On the second Monday of October, the county board of super- County visors meets to determine the amount of county taxes to be levied. levies. These levies are used to pay county officers, to meet county debts and judgments against the county, to pay for road building and repairs, and for certain other purposes. The board of supervisors in counties with an assessed valuation of $10,000,000 or over cannot borrow or raise by taxation more than the proceeds of a tax of one-tenth of one mill in any one year for constructing or repairing public buildings or bridges, unless authorized to do so by the voters at an election. The board of supervisors in counties where the assessed valuation is less than $10,000,000 may levy or borrow not over $1,000 for the above Apportionment of State and county taxes among townships. Hearing on township levies. Supervisor prepares tax roll. Collections, Collections, When tenants may pay. Lands deeded to State for taxes. Collections after March 1 named purposes, annually, and any additional amounts which the voters may approve by a majority vote. The board of supervisors also apportions state and county taxes among the townships according to the assessed valuation of each as determined by the board at its June meeting, or as determined by the later review by the Commissioners of the State Tax Department. At the same meeting, proposed township, school, road, drain, and other tax levies are reviewed by the county board of supervisors. An opportunity is given for a hearing of objections against these levies on the part of persons affected. After the October meeting of the county board of supervisors, the township supervisor apportions the township, county, and state taxes payable in his township according to the assessment made by the township board of review in June, and prepares the township tax roll. The Collection of Taxes The collection of state, county, and township taxes begins the first day of December. The township treasurer is required by law to be in his office from 9:00 a. m. to 5:00 p. m. every Friday in December to receive taxes, but he is authorized to receive them on any other week day on which they may be offered. A collection fee of one per cent is added to the tax bill from December 1 to January 9, inclusive. On January 10, the collection fee on all taxes not yet paid is increased to four per cent. After this date, the township treasurer is required to make a demand in person upon all property owners living in the township for the taxes due. Upon their refusal to pay, the treasurer is authorized to seize and sell their personal property in sufficient amount to pay the taxes. An additional charge of $1.50 for sale expenses may be imposed when a sale is made. If unable otherwise to collect for personal taxes, the treasurer may sue for the taxes, and collect from persons owing debts to the delinquent taxpayer. A renter of real estate may pay the taxes on the rented property and deduct the amount paid from his rent unless he has previously agreed not to do this. Taxes assessed on land will be dropped if the land is deeded to the state free of all incumbrances within 10 days after the seizure for taxes of the personal property of the owner. The township treasurer continues to collect taxes on personal property throughout the year, but real estate taxes which are paid after March 1 must be paid to the county treasurer. In addition to the four per cent collection fee previously imposed, persons paying real estate taxes after March 1 must also pay an interest charge of three-fourths of one per cent per month or part of a month from March 1 until the date of payment. A further charge of one dollar is added on all descriptions of land on which taxes remain unpaid on October 1, one year and 10 months after the tax was first payable. court sale Sale and Redemption of Real Estate Delinquent for Taxes Whenever land has been delinquent for taxes for two years or Circuit longer, it is liable to be sold for taxes. Owners of delinquent land hearing usually will be sent written notice of the proposed sale at least on tax 30 days in advance. Before such a sale takes place, it is also petition. necessary that a hearing be had in the circuit court of the county. in which the land is located. Notice of this hearing will be published in one newspaper of the county at least once a week for four successive weeks before the hearing. Owners may appear at these hearings and protest against the legality of the tax which was assessed against their property. If the owner appears in court and protests the legality of the taxes remaining unpaid and the court rules against his claim, he may appeal to the Supreme Court upon depositing with the county treasurer within 10 days after the hearing the amount decreed against his land by the lower court. If the taxpayer receives a favorable decision from the Supreme Court, the full amount so deposited will be returned to him. If the decree of the circuit court is in favor of the taxpayer, either the county treasurer or the Auditor General may appeal to the Supreme Court. The circuit court may withhold from sale any lands which are shown to be the property of minors or insane persons who are without legal guardians. Action on such lands may be postponed until legal guardians can be appointed. Even where the sale has already taken place, the court has authority to cancel such sale when it is shown that such incompetent owners were without legal guardians at the time of the sale. Appeal to Supreme When minors and lands of insane persons may be withheld from sale. Sale of land for Lands approved by the circuit court to be sold for taxes are sold by the county treasurer on the first Tuesday in May. The taxes. sale begins at 10:00 a. m. and continues daily, except for Sundays and legal holidays, until each description of delinquent lands has been offered twice. If the land cannot be sold for enough to pay all taxes and charges against it at the second offering, it is bid in for the state. At any time after the annual tax sale is closed, any lands bid off to the state can be purchased from the Auditor General for the amount of the taxes and charges against the land at the time of sale plus interest at one per cent per month or fraction of a month from the date of the sale until the date of such purchase. The former owner of lands which have been sold for taxes may redeem such land at any time before the first Tuesday in May in the year following the sale. To do this the former owner must pay the county treasurer or the Auditor General the total amount of the charges against the land at the time of sale, plus interest at one per cent per month or fraction of a month from the time of sale until the date of the redemption. Purchase sale. after tax Redemption of lands sold for taxes. Michigan Farm Tax Calendar JANUARY January 1-9, inclusive. Taxes receivable by township treasurer with one per cent collection fee. January 10. Tax collection fee increases from one per cent to four per cent. Township treasurer begins making personal demands for unpaid taxes. Township treasurer authorized to seize and sell personal property for all taxes on refusal of demand for taxes. FEBRUARY Personal demands for taxes and sales of personal property for taxes by township treasurer continue throughout the month. MARCH First Tuesday. Regular meeting of the Commissioners of the State Tax Department. Real estate taxes payable to the county treasurer with added interest at the rate of 3/4 of one per cent per month or part of month from March 1. Township treasurer continues the collection of personal taxes. APRIL First Monday. Annual township meeting. Township appropriations, road taxes, and bond issues are voted. Township supervisor, (assessor), and one other member of the township board of review are elected. Supervisor begins the annual assessment of real and personal property. estate. MAY First Tuesday. Beginning of sale of real estate delinquent for taxes for two years or more. Sale conducted by county treasurer. Township supervisor continues the assessment of real and personal prop erty. JUNE First Monday. Township supervisor completes assessment roll. Tuesday following first Monday. Township board of review meets to correct assessment roll. First Tuesday. Regular meeting of the Commissioners of the State Tax Department. Second Monday. Annual meetings of school districts at which certain school district taxes are voted. (In some districts this meeting is the second Monday in July.) Second Monday and following Tuesday. Township board of review meets to hear and adjust complaints of taxpayers against the assessment roll. Any taxpayer may make a written protest to the State Tax Department, complaining of assessments made by the township board of review. Fourth Monday. County board of supervisors meets to equalize assessments between townships, wards, and cities. |