Treasurer's Office

Treasurer - Chloe Macomber, MiCPT               Deputy Treasurer - Amy Simon

cmacomber@garfield-twp.com                        asimon@garfield-twp.com

(231) 225-3043                                                     (231) 225-3168

               

A message from the Treasurer

The treasurer collects taxes for the various taxing authorities in Grand Traverse County, and distributes them throughout the year. Along with collection of taxes and many other receivables, the treasurer is also responsible for the appropriate accounting, investing, and financial record keeping of these documented transactions. The Treasurer's department is the custodian of over $65.0 million in Township assets and receives $47.7 million in revenue each year, which the majority of is disbursed back to the local taxing authorities. The balance Garfield Township keeps is used for the expenses of running the Township, and is allocated as the Township Board directs.

 

Tax Information

We are currently in the 2023 winter tax season. We are accepting payments for current year (2023) summer tax, winter tax and all special assessments payments. All prior year (2022 or earlier) delinquent real property tax payments must be paid to the County Treasurer at this point in time. You can contact the County Treasurer at 231-922-4735.

 

Dates to Remember

• Summer Taxes are mailed out July 1st and are due on September 14th.
• Winter Taxes are mailed out December 1st and are due on February 14th.
• Summer Special Assessments are mailed out July 1st and are due on September 1st.
• Real Property Taxes must be paid by in our office on or before Feb 29th. As of March 1st of every year any Real Property taxes owing are delinquent and must be paid at the County Treasurer's office.
• Personal Property Taxes are always paid at the township, even after March 1st. After that date they are considered Delinquent and are due in full.

 *If Sept 14th or Feb 14th falls on a Friday, Saturday, Sunday, or a holiday we honor payments without adding interest or penalty if received the next business day the Township is open.

 

If you have not received a tax or special assessment bill, please contact us and we will verify your mailing address and either re-send, email, or fax you a copy of the bill.

We do not send receipts for payments unless you send us a self-address stamped envelope or enclose a note requesting that a receipt be mailed to you.

Business Hours

Monday - Thursday

7:30 am - 6:00 pm

Closed Fridays

Closed Federal Holidays

 

*You may also send in your payment by mail to the township, or leave them in our secure gray night drop box 24 hours a day, located by the front door of The Township hall.

 

Options for Paying Your Taxes

No Fee Options

• Cash or Check
• Online Bill payment - Go to your Bank’s website and request a bill payment check to be sent to Garfield Township.

 

Other Payment Options  (fees go to our third party processor)

• On www.garfield-twp.com or at the Township- You can pay with your Credit, Debit Card (3% or $2.00 min fee) or pay by Electronic Check ($3.00 flat fee) from your checking account.                 

• We accept the following Credit Cards: VISA, MasterCard, Discover or American Express.

 

Post Marks

The Treasurer's Office accepts postmarks for the summer and winter tax dues dates (Sept. 14th and Feb. 14th) only. Please note, this is limited by law to only seven days maximum past the due dates. The postmarked payment must be physically received in our office before the seven day limit is up.

If due date falls on a day our office is closed, we will accept payments postmarked the next business day we are open.

A postmark is an official mark from the US Postal Service on the envelope or parcel.

If payment is received after the Sept 14th or Feb 14th due dates, with a late or missing postmark, the payment will be considered late. Interest and penalties will be applied to bill. Without a post mark, we will consider it received the date it physically comes to our office.

 

Treasurer's Responsibilities

One of the Treasurer's main responsibilities is to collect taxes and disburse them to the various taxing authorities with in Grand Traverse County and to the State of Michigan. We bill taxes two times a year, in the summer and in the winter. Only approximately 4.38% of the total taxes remain with the township the rest is distributed to the taxing authorities.

Garfield Township also collects special assessment payments, which are set up for specific projects that have been requested by property owners and approved by the township board. These may include water, sewer and drain projects, road repair, subdivision street lights, and in our township we have a special for the treatment of Eurasian Water Milfoil (an invasive water species) on Silver Lake.  Every winter we collect delinquent sewer, water, lights and hook- up fees on behalf of the county and city. These delinquencies are added to the township resident’s tax bills.

Other responsibilities of the treasurer are to make daily bank deposits, reconcile monthly bank statements, control petty cash and other funds, authorize disbursement and fund replacement, balance all accounts, invest funds and maintain proper cash flow for the Township. They also evaluate fiscal policies and process in managing investments, deposits and expenditures and maintain other financial records and provide quarterly financial reports to the board. As a finance committee member, the treasurer gives recommendations to the board on financial decisions.

In Conjunction with the Supervisor, Clerk, and Board of Trustees the treasurer prepares, reviews, and approves an annual budget for The Township. They monitor fund/account balances and assure adherence to budget appropriations.

It is of high importance that they establish and maintain internal control safeguards by following current Michigan laws, accounting procedures and assist in annual audits, required by the state. The treasurer prepares and submits several other documents required by the state or other regulatory agencies, including the reporting of IFTs, Pilots, Revenue sharing and SET, in connection with the tax process.

As a member of The Board, the treasurer is involved with many other functions such as attending Garfield Township board meetings and other various township related boards, and functions within our community. I review, vote and assist in the development of policies, procedures, initiatives and decisions for the Township.

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2022 Millage Rate

100% Homestead: Summer = 18.2215 & Winter = 8.8011

Non-Homestead: Summer = 36.2215 & Winter = 8.8011

 

2021 Millage Rate

100% Homestead: Summer = 18.3430 & Winter = 8.6433

Non-Homestead: Summer = 36.3430 & Winter = 8.6433

 

2020 Millage Rate

100% Homestead: Summer = 18.4126 & Winter = 8.7150

Non-Homestead: Summer = 36.4126 & Winter = 8.7150

 

For 2021 the CPI (consumer price index) is 1.4%.

Prior year CPIs:

2020 = 1.9%

2019 = 2.4%

2018 = 2.1%

2017 = 0.9%

2016 = 0.3%

 

All taxes billed are for the calendar year period of January 1st through December 31st.  The taxes are collected in two portions (summer and winter) to make it easier on the taxpayer.  Different taxing authorities collect at different times. For instance, the Traverse City Area Public Schools collect their portion of tax dollars on the summer tax bill, but are not listed on the winter tax bill.  The Fire Department collects their portion of tax dollars on the winter tax bill, but are not listed on the summer tax bill.

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Business Owners:

In 2013, the State of Michigan passed legislation called PA 153 regarding personal property.  It states that businesses may be entitled to an exemption from taxation if they have eligible personal property that is worth less than $80,000 (True Cash Value).  The property must be commercial, or industrial, personal property.  And, it must include ALL assessable personal property within Garfield Township that is owned by, leased to, or in the possession of the owner or a related entity, as well as trade fixtures and some leasehold improvements.

This exemption is NOT automatic.  Business owners are required to file an Affidavit with the Township Assessor by February 20th.

 

If you have questions about your business personal property taxes, view this helpful brochure:

A Business Owner's Guide to Personal Property Tax  (opens as a pdf file)

State Info on Business Personal Property Taxes  (opens as a pdf)

If you have further questions about the exemption please contact our assessing department.

 

Also, check out our FAQs for more information for business owners.