When must a local unit mail property tax bills?
There is not a specific requirement in the General Property Tax Act by a date certain on when the tax bill must be mailed. For most taxpayers – winter taxes become a lien on December 1 and due on February 1, summer taxes become a lien on July 1 each year and due by September 14 – unless you live in a city with a different date identified in the city charter. The General Property Tax Act does provide that if statements are not mailed by December 31, then the local unit may not impose the 3% late penalty charge (MCL 211.44(3)). Taxes not paid by the last day in February, or if the last day of February falls on a weekend or holiday – the next business day, and turned over delinquent to the county treasurer would include a 4% county property tax administration fee.
