Tax Payment Information
Payment Information:
- Summer taxes are due and payable in full or in two installments, provided that the first installment is paid by AUGUST 31. The second installment will then be billed on DECEMBER 1 and due by JANUARY 31.
- Beginning September 1, only the full Summer Tax will be accepted and a collection fee of 1% in September and a 1/2 of 1% for each month after September will be charged on the balance due until the tax is fully paid.
- If you elect to pay the first installment of the Summer Tax, you must pay by AUGUST 31. The second installment tax must then be paid by JANUARY 31 to avoid collection fees. Starting FEBRUARY 1, a 3 1/2% collection fee will be charged on any unpaid Summer Taxes.
- The Winter taxes are due December 1 and are payable thru FEBRUARY 28 in full.
- Any tax not paid by FEBRUARY 28 to the City Treasurer’s Office will be delinquent and must be paid to the Macomb County Treasurer’s Office with all City collection fees and an additional 4% collection fee and 1% interest for each month until paid.
- Checks are accepted as conditional payment only until they clear the bank. Checks returned unpaid after the due dates will subject the tax on the property to being late or delinquent.
- U.S. Postal Service postmark must be on or before due date to avoid late or delinquent penalties.
Explanation of School Tax Rates: (part of the Summer Tax)
- State Education Tax – A six mill (reduced to 5 mills for 2003 only) property tax levied on all property (homestead & non-homestead) by the State of Michigan.
- Debt – A property tax levied by your local school district on all property (homestead & non-homestead) to pay off debt.
Operating – A property tax levied only on non-homestead property by your local school district for school operating purposes. - Supplemental (Hold Harmless) – A local school district with a foundation of over $6,500 in per pupil spending in 1994-1995 may, with voter approval, levy up to 18 mills on homestead property. If this requires more than 18 mills on homestead property, the additional millage will be levied on all property.
- Macomb Community College – Levied on all property (homestead & non-homestead).
- Macomb Intermediate School District- Levied on all property (homestead & non-homestead.)
SUMMER TAXES (City & School):
- Full or First Installment due date: Payable July 1- August 31
- Second Installment due date: Payable December 1- January 31
WINTER TAXES (County):
- Due Date: Payable December 1- February 28
- Mailed out in December
FISCAL YEARS
- City & Schools: July 1- June 30
- County: January 1- December 31
- State Education Tax: October 1- September 30
Billing Information
Tax bills are mailed out twice a year. Bills will be mailed out the first week in July and the first week in December. If you do not receive a copy of the tax information at these times, please call the Treasurer’s Office at 574-4542 to request a copy of the tax bill.
NOTE: Failure to receive this tax bill does not waive responsibility of payment within normal terms.