City of Taylor Tax Department – Frequently Asked Questions
What is the millage rate? The Summer 2012 Homestead millage rate is 38.6417 mills. The Summer 2012 Non-Homestead millage rate is 56.6417 mills. The difference is the 18 mills levied on Non-Homestead properties by the Taylor School District.
What will the Winter tax rate be this year? The Winter 2012 millage rate is estimated to be 9.2176 mills for all properties.
What is the difference between "real" and "personal" property? Real property is typically land, buildings (including homes) and other permanent structures. A homeowner pays real property taxes on their home. "Personal" property is typically machinery and equipment used in a business. A business taxpayer may therefore receive bills for both real and personal property. In Taylor, a personal property parcel number will start with the sequence 60-999-00.
When is the tax bill due? The Summer tax bill is sent out July 1 and is due September 30 without additional penalty or interest. Certain eligible seniors may qualify for a deferral of the due date to February 15. They may file an Application for Deferment of Summer Taxes, available from the Michigan Department of Treasury or the City Treasurer. The Treasurer’s office accepts payments 9 a.m. to 5 p.m. Monday through Friday except holidays. There is also a 24-hour secure drop box outside the Pine Street entrance to City Hall in which payments may be made.
What happens if I don’t pay my tax bill on time? Penalties and interest are added onto the tax bills if not paid when due. Taxes are considered delinquent if not paid by the last day of February. The delinquent tax roll is returned to the Wayne County Treasurer for collection on March 1, and delinquent real property tax bills can only be paid to the Wayne County Treasurer. Note that after real property taxes go delinquent March 1st, the tax bill information on the City's website is "frozen" and no longer updated. Information regarding amounts due would be on the Wayne County Treasurer's website. If the tax bill goes unpaid for two years the property is subject to foreclosure for taxes, which no one wants to see happen. Additional information is available at www.treasurer.waynecounty.com. Unpaid personal property tax bills continue to be collected by the City Treasurer, with interest added the 1st of each month.
Can I look up tax information online? Yes. The Treasurer has been working closely with the Information Technology Department to present tax information online. Taxpayers can go to the City’s website at www.cityoftaylor.com and follow the online service links to be able to see their tax bill. If you are paying late, make sure to look online for the current amount due with penalty and/or interest. However, remember that once a real property tax bill is delinquent, real property taxes must be paid to the Wayne County Treasurer, and the City's tax bill information on the website is "frozen" and no longer updated. Information on delinquent personal property tax bills continues to be updated, and the City Treasurer continues to collect delinquent personal property taxes.
I paid the delinquent amount to the Wayne County Treasurer. Why does the online tax bill from the prior year still show an amount due? The tax roll is "frozen" when the delinquent amounts are reported to the Wayne County Treasurer. They are not updated even after you've paid a delinquent amount to the Wayne County Treasurer, as they are intended to represent the amounts due as of the delinquency date.
Can I pay my tax bill online? Yes. The City uses a service provider, Official Payments, to handle online payment of tax bills by credit card. Go to www.officialpayments.com and follow the links to make your payment. The City Treasurer will not accept credit card payments for tax bills except through the Official Payments website. Official Payments charges a 3% fee for this service. You can also call 1-888-272-9829 to pay by credit card. Use jurisdiction code #3211.
How are my taxes calculated? The tax bill amount is the product of the taxable value of the property multiplied by the millage rate (plus the 1% administration fee). The taxable value is determined as part of the assessment process by the City Assessor and the growth of the taxable value is limited to inflation by Proposal A unless there has been a change in the ownership of the property. The millage rate is determined by the various taxing entities.
What are the various taxing entities? The City Treasurer collects the taxes on behalf of all the other taxing entities, including Wayne County, the Taylor School District, the State of Michigan, and the Wayne County Intermediate School District, and disburses the taxes to those other entities at regular intervals. Less than one-half of the taxes are levied by the City. Taxes pay for approximately 50% of the services provided by the various taxing entities.
What are Special Assessments?
Special Assessments are items such as delinquent water bills or unpaid invoices or unpaid ordinance citations that are authorized to be included on the tax bills for a parcel to ensure payment. The items are not considered taxes for the purpose of a federal itemized tax deduction or for the Michigan Homestead Tax Credit, so there is nothing to be gained by allowing these items to be assessed on your tax bill. There are typically substantial non-payment penalties added prior to the items being added to the tax bill.
I received the tax bill, but it really should have gone to my mortgage company. What do I do? You should forward the bill to the mortgage company for them to pay it.
How do I make sure my mortgage company is paying the tax bill on time? If you are concerned that the mortgage company may fail to make the tax payment on a timely basis, just check the online tax information via the City’s website to see if the bill has been paid. Payment of the tax bill will usually be reflected online the next business day after payment is received.
What happens if my bill gets paid twice? If the original payment has already posted, the tax receiving system will recognize a duplicate payment and reject the payment, which would then be sent back to the payer. If payments are made "simultaneously", then a refund check will be issued by the City upon recognition of the duplicate payment. A duplicate payment is refunded or returned to the payer.
What is the Wayne County EPA levy and when does it expire? The EPA levy is part of the Winter tax bill, and is a federal court ordered millage to pay for EPA mandated sewer improvements in the Downriver area, including Taylor. The levy is paid to Wayne County to cover bonds issued by the County to pay for the sewer improvements. The EPA levy will expire when the bonds are paid off in approximately the year 2028.
When will the voted millage that appears on the Summer tax bills expire? The one (1) mill that was authorized by the voters in May, 1996 for twenty (20) years will expire after the July 1, 2015 levy.
What should I review on my tax bill? You should look over the entire bill, but pay particular attention to the Homestead Qualified percentage and the taxable value. If you own and occupy your own house, make sure that you are receiving a 100% Homestead percentage. Also, your taxable value increase should not have exceeded the rate of inflation, unless you purchased your property last year or had new construction on your property. Contact the Assessor’s office at 734-287-6550 for any questions regarding assessments or taxable value. Always be sure to pay the correct amount on the correct parcel with an original tax bill.
In the current home market my property isn’t still worth what it is assessed for. Why hasn’t my assessment gone down? This is really a question best answered on an individual-property basis by the City Assessor. However, most property assessments are based on sales studies of properties in the neighborhood. Property owners are entitled to appeal their assessments at the annual March Board of Review after receiving their assessment notices in late February. In periods of inflation your assessment may have gone down even though the taxable value may have gone up. Keep in mind though that, as a result of the application of Proposal A to the taxable values, there may be a significant gap between the (higher) assessed value and the (lower) taxable value such that a lowering of the assessed value may have little or no effect on the taxable value. Contact the City Assessor’s office regarding any questions as to the assessment of your property. The Treasurer’s office cannot assist you in any way with assessment issues.
What is the tax date? The tax date is the December 31st each year preceding the tax bills. Therefore the tax date for the 2012 tax bills was December 31, 2012. This was the date as of which the Assessor established the assessed and taxable values of the property being taxed.
To what periods do the Summer and Winter bills relate? Although the taxable value of the property is established as of the December 31 tax date, it is common to pro-rate the bills based on their billing date. The summer bill is billed July 1, so it is pro-rated on a July 1 through June 30 time period. The Winter bill is billed December 1, so it is pro-rated on a December 1 through November 30 time period. A business acquiring the personal property of a prior owner should make sure to escrow funds for the payment of the personal property taxes yet to be levied on the acquired property.
What if my mailing address has changed? If your maliing address has changed, submit a change of address in writing to the Assessor's office, or fill out the information on the new address on the back of the tax remittance stub and return it with your payment.
What is a Summer Tax Deferment? If you are 62 years of age and had a income of less than $40,000 for 2011, you may apply for a deferment of Summer taxes on your pricipal residence. An application for deferment filed with the City Treasurer by September 30 defers the due date for the Summer taxes to February 15. You may also be eligible for deferment of your taxes if you meet the income requirement and one of the following conditions:you are totally and permanently disabled, blind, a paraplegic or quadriplegic, veteran, or an eligible widow or widower. Applications for deferment are available at the Treasurer's office.
How do I contact the Treasurer's Office? Contact us by calling 734-287-6550 or by faxing us at 734-374-1486.