Treasurer & Tax Information

A NOTE FROM THE TREASURER

Summer Tax Collection Dates:

The summer tax bill is sent out July 1st and is payable July 1st through September 14th without penalty or interest. Beginning September 15th through February 28th an interest charge will be added. Taxes may be paid in person at the Township on Thursdays and Fridays from 9:00am-1:00pm, at any Choice One Bank location during regular business hours, by mail, or placed in the Township drop box located on the Southeast corner of the building. Payment received in the mail or placed in the drop box will be issued a receipt if a self addressed stamped envelope is included. The treasurer will be in the office on Tuesday, September 15th from 9:00am-5:00pm to take payments before they become delinquent.

Important Notice to Homeowners with a Mortgage:

Each property owner is ultimately responsible for their property tax. Please check to see if you are coded for a mortgage company on you tax bill. If you have an escrow account and this tax bill includes a bank code and name, we have billed your mortgage company. If there is not a mortgage number on your bill, your bill has not been sent to you mortgage company. Therefore, enclose one copy of this tax bill with your next mortgage payment. Verification of paid taxes can be made by contacting your mortgage company or the Township.

Summer Tax Deferment:

The law provides that beginning September 15th, interest will be applied to unpaid summer taxes. However, these taxes may be deferred without penalty until February 14th, for any taxpayer who is a senior citizen, 65 years or older, totally and permanently disabled or otherwise eligible, whose household income does not exceed $40,000 per year, or is classified or used as agricultural real property and that the gross receipts of agricultural or horticultural operations in the previous year is not less than the household income for the preceding calendar year. Applications must be filled out annually and be returned by September 14th.

Treasurer’s office hours are Thursday and Friday mornings from 9:00am-1:00pm. Please contact me if you have any questions at (616) 677-3048 or send an email to wttreasurer@charterinternet.com

Tracy Worrell, Treasurer

Assessed Value, Taxable Value and Uncapping

Assessed Value represents 50% of your property’s “usual selling price”. This changes from year to year based on the economy, the value of the dollar, the “market”, what someone is willing to pay. For residentially classed properties the total township change is determined based on sales compared to assessments. 60 sales are determining the 2007 change in assessed value for residential property. County appraisal studies determine the change needed for Agriculture, Commercial and Industrial classed properties, still based on “usual selling price”.

Taxable Value is what taxes are based upon and is the lesser of Assessed Value and Capped Value. Capped value is last years taxable value times the increase in the CPI. Of course if you add NEW, i.e. a pole barn, half the value of the pole barn is added to the taxable value along with the CPI increase.

Uncapping a property occurs the year after a property is “transferred”. The cap on value is removed and taxable value will be the same as the assessed value.

The property tax you pay is your taxable value times the millage rate. There are two rates. Principal Residence Exemption and Qualified Agricultural parcels have a rate 18 mills less than the full millage rate.

Example: A taxable value of 100,000 times a millage of 30.5820 (a mill is a thousandth of a dollar) = $3,058.20. Easier yet: TV divided by a 1000, times the millage rate equals tax.

The Principal Residence Exemption must be established by May 1. This is your residence which you own and occupy as documented by deeds, the voter registration roll, your drivers’ license and income tax returns.

All the above is set by state law, much of which was added by the passing of Proposal A in 1994.

Note: Class and zoning are not the same thing. The agricultural zoned part of the township is filled with agriculture, residential and industrial (Consumers ROW) class properties. Zoning determines how you can use land and is set by the township. Class determines how the county studies value and is set by the assessor according to state law.