1. What is The City of Tecumseh's Millage Rate?
2. When Do You Collect Property Taxes?
3. What are the Requirements for Senior’s to Defer Their Summer Taxes?
4. May Seniors Defer Their Winter Taxes Also?
5. Will I Receive My Property Tax Bill?
6. Does The City Accept Tax Payments Based on the Postmarked Date?
7. When is Tax Day?
8. For Each of the Taxing Authorities, What are My Tax Dollars Used For?
9. Who Pays Property Taxes and How are They Calculated?
10. What is the Last Day I May Pay My Taxes at City Hall?
11. What is The City's Fiscal Year?
12. What Time Period do My Taxes Cover? Are They Paid in Advance or Arrears?
13. How Can I Pay My Property Taxes?
14. Is There a Charge to Get a Copy of My Tax Bill?
15. When Will My Property go to Tax Sale if Not Paid?
16. What is a Jeopardy Assessment?
17. What Happens if I Don't Pay My Personal Property Taxes?
18. Will Special Assessments go on My Taxes?
19. Can I Defer My Special Assessment?

What Is The City of Tecumseh's Millage Rate?

The 2010 millage rate for Homestead property is 41.7362. Non-Homestead property is 59.7362 The total Industrial Personal millage rate is 35.7362 and the total Commercial Personal millage rate is 47.7362                                                 ↑

When Do You Collect Property Taxes?

There are two tax bills during the year, summer and winter. The summer bill is issued July 1st and due August 31st to avoid penalty and interest charges. The winter bill is issued December 1st and due February 14th to avoid a 3% penalty. Eligible seniors can defer their summer tax bill.

What Are The Requirements for Seniors to Defer Their Summer Taxes?

To qualify for a deferment of summer taxes, you must not have a household income of more than $40,000.00 for the previous calendar year and you must meet one of the following qualifications:

• Be 62 years of age or older, including the unmarried surviving spouse of a person who was 62 years of age or older at the time of death.
• Be Paraplegic or Quadriplegic.
• Be an eligible Serviceperson, Eligible Veteran, Eligible Widow or Widower.
• Be a blind person.
• Be totally and permanently disabled.
• Or have property that is classified or used as agricultural real property with the gross receipts of operations in the previous year being not less than the total household income for the previous calendar year.

May Seniors Defer Their Winter Taxes Also?

No. However, if a senior meets the above requirements for deferring summer taxes and can show a copy of their Homestead Property Tax credit form to the Treasurer's Office, which was filed before February 15th, and they have not received a check yet, but the check is received during the remaining two weeks in February, any penalty that would be due will be waived.

Will I Receive My Property Tax Bill?

Not necessarily. If your bank or mortgage company collects your taxes, your tax bill will go directly to the bank or mortgage company. However, arrangements can be made to retain a copy at no charge.

Does The City Accept Tax Payments Based On The Postmarked Date?

The City does accept postmark. After the due date, please contact the Treasurer's Office by phone or email to obtain the correct amount that is due.

When Is Tax Day?

December 31.

For Each of the Taxing Authorities, What are My Tax Dollars Used For?

Who Pays Property Taxes And How Are They Calculated?

All owners of real and personal property in the city pay City property taxes. Real property represents land and buildings. Personal property represents furniture, fixtures, and machinery and equipment used in the operation of a business in the City. Property taxes are calculated by multiplying the taxable value of the property by the millage rate and dividing by 1,000. This is because a mill equals $1 per $1,000 of taxable value. The taxable value is determined each year by the City Assessor. After the first year, the taxable value can only increase the rate of inflation or 5% whichever is less. The Assessed Value, which represents 50% of the true market value of the property, is not capped and is based on a sales study. Each taxing authority sets its own millage rate each year. When selling property, taxes are estimated by taking 50% of the selling price times the millage rate.

What Is The Last Day I May Pay My Taxes At City Hall?

You may pay taxes through February at City Hall. Beginning March 1st, taxes need to be paid at the Lenawee County Treasurer's Office at the old courthouse in Adrian, with the exception of business owners that have personal property taxes. Personal property taxes are paid at City Hall, while the real property taxes are paid at the Lenawee County Treasurer's Office. Phone: (517) 264-4554.

What is The City's Fiscal Year?

July 1st -June 30th.

What Time Period Do My Taxes Cover? Are They Paid In Advance or Arrears?

According to the Attorney General's opinion of the State of Michigan, taxes are levied for a calendar year and are collected for the calendar year in which the levy is made, therefore making them paid in arrears. For instance, the taxes that are assessed and levied in 2010 are for the year 2010. The taxing authority may spend the taxes in 2011, but that does not change the fact that they are 2010 taxes. However, the above does not mean that buyers and sellers cannot agree to prorate the taxes on a property transaction in a different manner. MCL 211.2 of the General Property Tax Act provides that buyers and sellers may agree to prorate taxes in any manner in which they see fit. If a buyer and seller, between themselves, agree to treat taxes as though paid in advance, then that is how the taxes are to be prorated. If this method were used, then the buyer would be totally liable for a tax bill issued later in the calendar year in which the property was purchased. If they agree to treat the taxes as paid in arrears, that tax bill along with any earlier tax bill issued for that year is combined and prorated according to how long each party owned the property that year.

How Can I Pay My Property Taxes?

Tax payments may be paid by cash, check or money order at Tecumseh City Hall between the hours of 8:00 a.m. to 5:00 p.m. Monday through Friday. For your convenience, a night deposit box is located to the left of the rear entrance to City Hall.

Taxes can also be paid at any branch office of United Bank & Trust and First Federal Bank by:

1. Bringing the original tax bill.
2. Paying on or before the due date.
3. Paying the total amount due.

Taxes can be paid by MC, VISA, Discover, or American Express by clicking on pay taxes now button, visiting www.Officialpayments.com or calling 1-800-272-9829 and using jurisdiction code 7021. A 3% convenience fee will be charged for this service and $3.00 will be charged for an e-check.

Taxes can also be paid by completing an ACH form on-line under forms and reports or completing an ACH form at City Hall and choosing one of the three (3) dates available for payment for each tax bill.

Is There A Charge To Get A Copy Of My Tax Bill?

If you do not have your taxes in escrow with your bank or mortgage company and you receive your tax bill, there is a $0.50 per copy charge. If in fact your taxes are in escrow with your bank or mortgage company the copy of your tax bill is of no charge.

When Will My Property Go To Tax Sale If Not Paid?

After two years of delinquent taxes, your property will be foreclosed on and put up for tax sale. Once the property is foreclosed on, you cannot get it back. After the first year of delinquency, the property is in forfeiture, which means you have to pay a higher interest rate of 1.5% per month back to the date the taxes became delinquent and a fee of $175.00. For questions concerning the tax sale of property, please contact the County Treasurer's Office at (517) 264-4554.

What is a Jeopardy Assessment?

When the City becomes aware of a business closing, selling, transferring, or downsizing, the Treasurer will issue a "jeopardy assessment". A jeopardy assessment is an affidavit stating that the taxpayer named has certain personal property on tax day and that the treasurer either knows or has good reason to believe that the taxpayer has removed or is about to remove any of the personal property. It is filed with the Register of Deeds and becomes a lien on the property, which is due and payable immediately. The same laws for collection apply as personal property.

What Happens if I Don't Pay My Personal Property Taxes?

If you don't pay your personal property taxes, the Treasurer is authorized to seize and sell at public auction the amount of personal property to satisfy the taxes.

Will Special Assessments Go On My Taxes?

Yes. If you do not pay your yearly payment or invoice, the yearly payment or invoice amount will appear on your summer tax bill. Delinquent water/sewer bills and miscellaneous invoices also are put on the summer tax bills.

Can I Defer My Special Assessment?

Yes.  You need to complete a special deferment form which will create a loan to the property owner from the State of Michigan.  A lien will be placed on the property to be paid with interest at the time of the sale or transfer of the property.  The following qualifications need to be met:

• Are 65 years old at time of filing. Either applicant if jointly owned. If you or your spouse are totally or permanently disabled, the age requirement is waived.
• Are a United States Citizen.
• Have owned your homestead five or more years.
• Have occupied your homestead five or more years.
• Household income cannot exceed $21,188 for 2010. See instructions on form for what household income includes. If there is a mortgage or unpaid balance on the property you need to have a consent letter from the mortgage or land contract vendor. Please see instructions on form.
• Have been a Michigan resident five or more years.
• If you have a mortgage or unpaid balance on a land contract you must include a notarized consent letter from the mortgagee or land contract vendor saying they understand the State of Michigan is the ‘First Lien’ on the property.
• Special assessment is at least $300.00 excluding interest. If you defer your special assessment, the State of Michigan will pay it and place a lien on the property with the Register of Deeds. Interest will accrue at 1/2% per month or 6% per year. Special assessments may be deferred until one year after the owner's death or until the homestead is sold. Death of a spouse does not terminate the deferment as long as the surviving spouse does not remarry.