Upon receipt of the tax roll, the treasurer shall proceed to collect taxes, account for, and deliver to the county treasurer and other tax assessing entities. There are two types of taxes the treasurer is charged with collecting: real property taxes and personal property taxes. The tax amount is based on the taxable value of the property and the millage assessed by the entity.
By State statute, the treasurer is required to receive and take charge of all funds belonging to the township or which are required by law to be paid into the township treasury, and to pay over and account for the funds according to law or township board decision.
It is very important that the township treasurer diligently maintain accurate records of all income, receipts, and disbursements. The treasurer should maintain a uniform system of accounting as promulgated by the state treasurer and should keep an accurate accounting for each township fund so that s/he can accurately report on the status of those funds. In February 1997, the Township received its first award for Financial Reporting Achievement from the Government Finance Officers Association of the United States and Canada. The treasurer shall invest public funds as directed by the township board in lawful investments as authorized by state statute and township investment policy. The township received a Certificate of Excellence in 1995 for its first investment policy. All funds are invested in accordance with the objectives as set forth in the following order of importance:
1) Safety of capital
3) Return on Investment
- Collects real and personal property taxes
- Keeps an account of township receipts (revenues) and expenditures
- Disburses township checks
- Deposits township revenues in approved depositories
- Invests township funds in approved investment vehicles
- Collects delinquent personal property tax
- Responsible for jeopardy assessments in collecting delinquent personal property tax
- Collects mobile home specific tax
- Must appoint a deputy
- Must post a surety bond
- Member of township elections commission (general law township only, not in a charter township)
Statutory Treasurer Hours
- 1. Pursuant to Public Act 126 of 2011 (MCL 211.44(2)(c)), a township treasurer shall be in his or her office from 9 a.m. to 5 p.m. to receive tax payments for the collection of a summer tax levy, on September 14, (the last day taxes are due and payable before interest is added under MCL 211.44a(5).
- 2. Pursuant to Public Act 641 of 2002 (MCL 211.44(2)(b)), a township treasurer shall be in his or her office from 9 a.m. to 5 p.m. to receive tax payments on the last day of February (the last day taxes are due and payable before being returned as delinquent under MCL 211.55.)
- 3. PA 641 also provides that a township treasurer shall be in his or her office from 9 a.m. to 5 p.m. to collect taxes one business day between December 25 and December 31 unless the township has an agreement with local financial institution(s) to collect taxes on behalf of the township, and the township provides timely notification to the taxpayers of their ability to pay their taxes at the financial institution(s).
- 4. In addition, a township treasurer may choose to hold hours on any day in order to meet the needs of his or her community, including days in September to assist taxpayers with the final deadline of the deferment form and February 14 (the last day in February to pay property taxes without incurring any interest or penalty).