Annual Tax Season Process

Billing

Property tax bills are calculated by applying the applicable millage rates to a property’s taxable value. Tax bills are mailed to property owners on July 1 and December 1 and include local, county, school, and other authorized taxes. The State Education Tax is collected with the summer tax bill.

Collection

Summer property taxes are due September 14, and winter property taxes are due February 14. The Township accepts late and partial payments through the last day of February. After that date, unpaid real property taxes are transferred to the Livingston County Treasurer as delinquent and personal property taxes remain payable to Howell Township.

Disbursements

Tax revenues collected by the Township are distributed to the appropriate taxing authorities, including local school districts, Livingston County, Howell Township, the Intermediate School District (ISD), libraries, fire protection, parks and recreation, and applicable special assessments and drain assessments. Disbursements are made every 15 days.

Settlement

After February 28, unpaid real property taxes are returned as delinquent to the Livingston County Treasurer for collection. The County Treasurer administers delinquent tax collections, applies applicable penalties, interest, and fees, and may initiate foreclosure proceedings in accordance with state law if taxes remain unpaid. Howell Township continues to collect delinquent personal property taxes.

Assessments

Throughout the year, the Township Assessor collects and reviews property information, including property characteristics, sales data, new construction, demolitions, and improvements. Ownership records, occupancy status, and property data are used to determine annual assessments in accordance with Michigan law. Assessment notices are mailed to property owners by March 1 each year.