Property Taxes

Property Tax Cycle

Livingston County property owners are issued two tax bills per year.

• The summer bill is issued in July of the current year. Most Townships/Cities will charge a penalty on a summer bill that is not paid on time. (Please contact your local Township/City for their individual policy of interest and penalty.)
• The winter bill is issued in December of the current year and is due by the end of February.
• Property owners within Fowlerville Village will receive a third bill. This Village bill is issued in July of the current year and is due at the Village Office through mid-September, then it is collected at the Livingston County Treasurer’s Office.

For all taxes billed in the current year, any amount not paid by the last day of February will be considered delinquent, and forwarded to the County Treasurer’s Office for collection.

Please be advised that any delinquent bill will be charged a 4% administration fee and 1% interest for the first month of delinquency. Every month thereafter will receive interest at the rate of 1% per month. Taxes remaining delinquent for over a one-year period will incur a higher interest rate along with additional fees.

Common Property Tax Problems

Purchasing a Home in May/June or October/November?

Please contact your Township/City to verify the name and address to which the tax bill should be sent. In Livingston County, tax bills are issued July 1st and December 1st, which leaves little time for the ownership records to be changed at the local level, prior to mailing the current tax bills. Please be advised that, as a property owner, it is your responsibility to question why you have not received a tax bill.

Have You Refinanced Lately?

Many people find that their taxes were not paid by the mortgage company. This can happen during the transitional period following a refinance. Please be sure that your mortgage company is paying the taxes as they should.

Do You Have an Escrow Account For Your Taxes?

Taxes are often left unpaid because mortgage companies miss paying them. Please watch your mortgage statements or call your local Township/City to check that your taxes are being paid promptly. Although the mortgage company is responsible for making the payment, it is the property owner’s responsibility to see that the taxes are being paid.

Forms

• Applications for Deferment of Summer Taxes and Special Assessments
• Homestead Property Exemption and Related Forms
• Property Tax – Abatement/Exemption
• Property Tax – Assessor
• Property Tax – Board of Review
• Property Tax – Classification Appeals
• Property Tax – Computerized Tax Roll Re-Certification
• Property Tax – Equalization
• Property Tax – Millage Rollbacks
• Property Tax – Omitted Property (MCL 211.154)
• Property Tax – Other
• Property Tax – Property Transfer
• Property Tax – Real and Personal Property Statements
• Property Tax – Taxable Value
• State Real Estate Transfer Forms