Could a local unit only impose the Property Tax Administration Fee on the summer property tax bill and not the winter tax bill?
Yes. The State Education Tax Act provides that the local unit may elect to only apply the property tax administration fee to a summer tax bill even if the fee is not imposed on taxes billed in December (MCL 211.905b(11)). A local unit may also elect to only impose the property tax administration fee against the December tax levy. However, the property tax administration fee cannot be imposed twice against the same tax.
Related Questions
- Could a local unit only impose the Property Tax Administration Fee on the summer property tax bill and not the winter tax bill?
- Is the Property Tax Administration Fee to be included in the base tax for delinquent taxes turned over to the county?
- As part of a summer or winter tax bill, is the property tax administration fee applied to special assessments?
