|
December 31, 2005
|
Tax day for 2006 assessments and 2006 property taxes.
Deadline for counties to file 2005 equalization studies for 2006 starting bases with State Tax Commission (STC) for all classifications in all units on STC form L-4018.
|
|
February 1, 2006
|
Deadline for a "qualified business" to submit STC form L-4143 for "qualified personal property" with the assessor.
|
|
February 14, 2006
|
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.
|
|
February 15, 2006
|
A local unit of government that collects a summer property tax shall defer the collection until this date for property which qualifies.
|
|
February 20, 2006 is a Holiday
February 21, 2006
|
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.
|
|
March 1, 2006
|
The STC shall publish the inflation rate before this date
|
|
March 6, 2006
|
First Monday in March: The 2006 assessment roll shall be complete and certified by the assessor.
|
|
March 7, 2006
|
The assessor shall submit the 2006 assessment roll to the Board of Review (BOR) on the Tuesday following the first Monday in March.
Tuesday following the First Monday in March: First meeting of township Board of Review. Note: City BOR may vary according to Charter provisions.
|
|
March 13, 2006
|
Second Monday in March: Second meeting of township Board of Review which must start not earlier than 9 am and not later than 3 pm. Board of Review must meet one additional day during this week. Note: City BOR may vary according to Charter provisions. The March Board of Review has no authority over Homeowners Principal Residence exemptions.
Every Board of Review shall hold at least 3 hours of its required sessions during the week of the second Monday in March after 6pm.
|
|
April 1, 2006
|
Separate tax limitations voted after April 1 of any year are not effective until the subsequent year.
|
|
April 3, 2006
|
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.
|
|
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 PO Box 30232, Lansing, MI 48909. A classification appeal must be filed with the State Tax Commission in writing on or before June 30 (PA 476 of 1996) at PO 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, 2006
|
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 (the Wednesday following the first Monday in April) whichever date occurs first.
|
|
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. STC Administrative Rule: R 209.26(10a, 10b). STC form L-4022 must be signed by the assessor.
|
|
April 11, 2006
|
Tuesday following the second Monday in April: County Board of Commissioners meets in equalization session (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, 2006
|
Third Monday in April:
*Equalization director files separate STC form L-4023 for each unit in the county with the STC no later than April 18, STC Administrative Rule: R209.41(8).
*Allocation Board meets and receives budgets due this day.
|
|
April 30, 2006
|
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.
|
|
May 1, 2006
|
First Monday in May: Deadline for filing official County Board of Commissioners report of county equalization (L-4024) with STC. Appeal from county equalization to Michigan Tax Tribunal must be filed within 30 days after adoption of the county equalization report by the County Board of Commissioners.
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.
|
|
May 8, 2006
|
Second Monday in May: Preliminary state equalization valuation recommendations presented by the Property Tax Division staff to the State Tax Commission.
|
|
May 15, 2006
|
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.
|
|
May 15, 2006
|
Third Monday in May: County allocation boards must issue preliminary order.
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, 2006
|
Fourth Monday in May: State Equalization Proceeding - final State Equalization order is issued by STC (209.4).
|
|
May 26, 2006
|
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.
|
|
May 27 is a Saturday
May 28 is a Sunday
May 29 is a Holiday
May 30, 2006
|
Last day for Allocation Board Hearing (not less than 8 days more than 12 days after issuance of preliminary order).
|
|
June 5, 2006
|
First Monday in June: Deadline for notifying protesting taxpayer in writing of Board of Review action.
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.
|
|
June 12, 2006
|
Allocation Board must issue final order not later than the second Monday in June.
|
|
June 15, 2006
|
Air/Water Pollution Control Exemption Applications - For full consideration in which the material is submitted, a complete application must be submitted by June 15.
|
|
MTT
|
Appeal from millage allocation to the Michigan Tax Tribunal must be filed within 30 days after issuance of the final order.
|
|
June 26, 2006
|
Fourth Monday in June: Deadline for equalization directors to file tabulation of final Taxable Valuations with the STC on STC form L-4046 (PA 476 of 1996).
|
|
June 30, 2006
|
Deadline for assessment petition to the MTT. Residential property and small claims division appeal petitions are considered filed if mailed first class and postmarked on or before June 30 are timely filed.
Deadline for assessment classification appeals to STC as provided by PA 476 of 1996.
Deadline for County Equalization Director to file Interim Status Report of the ongoing study for the current year.
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.
|
|
July 1, 2006
|
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 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.
|
|
By the 15th of each month
|
County Treasure must account for and deliver to the State the State Education Tax collections on hand on the last day of the preceding month.
|
|
July 18, 2006
|
Tuesday 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. An owner of property that is a "Homeowners Principal Residence" on December 31st 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, 2006 Homeowner's Principal Residence Exemption to the 2006 July Board of Review if the Homeowners Principal Residence Exemption was not on the tax roll for those years. See page 2 of the STC Bulletin No.6 of 2003. An owner of property is Qualified Agricultural Property on December 31 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.
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. See page 12 of STC Bulletin No. 12 of 1997.
|
|
August 21, 2006
|
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.
|
|
September 15, 2006
|
Last day for qualified property taxpayer to apply to local unit treasurer for deferral of payment of summer tax.
|
|
September 30, 2006
|
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.
Financial officer of each unit of local government computes tax rates in accordance with Sections 211.34d and 211.34 MCL and governing body certifies that rates comply with Section 31, Article 9, of 1963 constitution and section 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 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.
County prosecutor is obligated by statute to furnish legal advice promptly regarding apportionment report. 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). The County Board also receives certifications that truth in taxation hearings have been held if required.
|
|
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".
|
|
October 15 is a Sunday
October 16, 2006
|
The assessor reports status of Act 198 of 1974, Industrial Facility Tax property, to STC. Qualified local governmental units report to the STC on the status of each exemption granted under the Obsolete Property Rehabilitation Act (PA 146 of 2000).
|
|
October 31, 2006
|
Industrial Facilities Tax Exemption Applications - Complete application approved by the local unity and received by the State Tax Commission by October 31 will be acted upon by December 31. Applications received after October 31 will be acted upon in the following year.
|
|
December 1, 2006
|
2006 taxes first 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 section 211.40a for exceptions to the lien date.
Tax levy reports from assessors to STC are due. County Apportionment Report to STC is due.
|
|
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. (Limited to arithmetic errors).
|
|
December 12,2006
|
Tuesday following the Second Monday in December: 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 "Homeowners Principal Residence" on December 31 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. [211.7cc(20)]. See page 2 of the of the STC Bulletin No. 6 of 2003. An owner of property that is Qualified Agricultural Property on December 31 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.
|
|
December 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 Residential and Small Claims Division of the Michigan Tax Tribunal not later than December 31.
Tax day for 2007 property taxes. Due date for filing county equalization department studies made during 2006 with the STC. These studies are used for the 2007 revised valuation starting bases.
|
|
Feb 14, 2007
|
2006 Winter taxes are due and payable
|
