FAQ'S about your Taxes

2023 TAX RATES Summer
100% Homestead Tax Rate = 23.3577 (Summer Only)
Non-Homestead Tax Rate = 40.9933 (Summer & Winter)

2023 Winter Tax Rate
11.09230 

Estimating Annual Tax
Current Taxable Value ($120,000.00) times (2023 Summer Tax Rate (23.3577) + 2023 Winter Tax Rate (11.0923) = 34.4500, divide by 1000.00 =estimated yearly tax.  *If current year Winter Tax Rate is available, use that instead.

$120,000.00 x .03437 = $4134.00 (Homestead Rate)

Property Tax Estimator
Michigan Department of Treasury's Tax Estimator Calculator click here

2017 Tax Rates
2018 Tax Rates
2019 Tax Rates
2020 Tax Rates
2021 Tax Rates
2022 Tax Rates
2023 Tax Rates

Information for the Michigan Homeowner's Principal Residence Exemption Program (PRE), at www.michigan.gov 

Summer Tax Bill Deferment:
This program allows for the deferment of collection of real property taxes for property owners that meet strict eligibility requirements.

Provisions of the General Property Tax Act, Public Act 206 of 1893, as amended, allows local tax collecting units to defer the collection of taxes for property owners who meet specific requirements set forth in the act.  An owner may file a completed deferment of property tax form with his or her city or township treasurer by the designated deadline.  A valid deferment permits property taxes to be paid at a later date, without any additional penalty and interest, as long as the new payment deadline is met.
• Deferment of Summer Taxes, MCL 211.51
• Application for Deferment of Summer Taxes, Form 471
• Frequently Asked Questions about Summer Tax Deferment

Tax Bills

Tax bills should be received the first week in July and the first week of December.  If you do not receive a tax bill at these times, please call the Treasurer's Office at 586-466-1440.  Failure to receive a tax bill does not waive resposibility for making payment by the due date.  We do not accept postmark, and the last day to pay taxes before going delinquent to Macomb County is February 28 (29th in leap year).  After this date you can no longer make payments at the Harrison Township Treasurer's Office, and you must contact Macomb County Treasurer's Office at 586-469-5190 for current amounts due.

It is very important, no matter what type of payment platform you use for payment, that you verify it has been posted paid at our offices.  We must receive your payments in our offices by the due dates to avoid interest, late fees, or delinquency. 

We highly recommend you using the Harrison Township Website for any payments. www.harrisontownshipmi.gov. We offer a FREE payment option using your checking or savings account or credit card which includes a 2.8% convenience fee of which the bank charges.  We are noticing a lot of late payment and discrpencies with the USPS and bill pay, (Payments generated through your banks online bill pay).

Where Are My Tax Dollars Going?

Tax Pie Chart-Rates:

Summer Tax Entities, Descriptions and Important Information:

Payment for Summer Tax covers the period from July 1^st through June 30^th of the following year.  July taxes become a lien on the property as of July 1.  Tax statements are normally mailed by the 1^st of July.

SET:     State Education Tax:  Tax levied by the State of Michigan on all property. It is tied to Proposal A.  The collection of this tax is remitted directly to the State of Michigan and are distributed to the schools.  State law required that beginning July 2003, the entire State Education Tax (SET) will be collected in the Summer Bill. 

LC Op:     L’Anse Creuse Operating: Voted tax levied by your local school district on Non-Principal Residence property only.  These are parcels that have 0% homestead, meaning you don’t own and occupy the parcel and most likely claim a homestead somewhere else.)  This is a result of Proposal A.  The collection of this tax is remitted directly to the school district, and is only collected on the Summer Tax bill.   This levy is subject to voter approval.

LC Debt:     L’Anse Creuse Debt: Tax Voted on and levied by your local school district on all property to pay off L’Anse Creuse School debt.

ISD:     Intermediate School District: Voted tax levied on all property taxed by the Macomb Intermediate School District.  This appears only on the Summer Tax bill. This levy included 2 voted millage’s that were voted in Feb 1978 and December 2001 which are permanent.  There is also an allocated Operating millage as well as an Enhancement millage included in this voted tax levy.    

MCC OP:     Macomb Community College: Voted tax levied on all property for operating and goes to Macomb Community College.  This millage appears only on the Summer Tax bill. 

County:     Macomb County: Tax levied on all property and is an allocated operating millage.  This will be collected on the Summer Tax bill per Public Act 357 of 2004 beginning 2007.

Interest Fees:  After September 14^th, unpaid summer taxes incur an automatic 1% interest through the end of September.  An additional 1% per month is charged on the first of each subsequent month through February.  Unpaid summer taxes will go delinquent to Macomb County as of March 1. 

Summer Tax Deferment is available to senior citizen (62) or those who are paraplegic, quadriplegic, totally and permanently disabled, blind, or an eligible veteran or widow, and who’s total household income for the previous year was less than $40,000.00.  Applications can be obtained by going to Harrison-township.org or to the Treasurer’s Office.  The form must be submitted to the Township Treasurer’s Office before September 14^th.  Deferment postpones the summer tax payment deadline to February 28^th without interest or penalty. 

Principle Residence Exemption (PRE): If your Principal Residence is 100% and you are getting this credit, you will see 100 in the % Principal Residence box on your tax bill.  The L’Anse Creuse OP line item on your bill will show zero dollars.  If you are not 100% PRE, you will have an amount due on that line.

Winter Tax Entities, Descriptions, and Important Information:

Payment for Winter Tax covers the period from December 1^st through November 30^th of the following year.  December taxes become a lien on the property December 1 and statements are normally mailed out by December 1^st.

Twp. Op-Police:     Harrison Township Additional Police Operations.  Voted tax that is levied on all property.  Contracted services through Macomb County Sheriff’s Department.

Twp. Op-Fire:     Harrison Township Fire Operations. Voted tax levied on all property which included fire protection and emergency medical services. 

Twp. Op General:     Harrison Township General Operating.  Currently no millage is being levied for General Township Operations.   

Library:     Harrison Township Library.  Voted tax levied on all property to support library operations.

Smart:     Smart Bus: (Suburban Mobility Authority for Regional Transportation)  A voted Macomb County tax that is levied on all property for public transportation serving the elderly, disabled, and general public for Wayne, Oakland, Macomb and Monroe County.

HCMA:     Huron Clinton Metropolitan Authority:  Tax levied on all property. PA 147 of 1939

Zoo Authority:     Macomb County Zoological Authority. (Detroit Zoo): Voted tax that is levied on all property for the operation of the Detroit Zoo.          

County Vet:     Macomb Count Veterans.  Voted Macomb County tax levied on all property for funding of financial aid and services for Macomb County Veterans.  This includes support for the administration of the Macomb County Department of Veteran Affairs and Macomb County Veteran Affairs Commission.

DIA:     Macomb County Art Institute Authority.  Voted Macomb County tax levied on all property to support the Detroit Institute of Arts. 

ISD Debt:     Intermediate School District Debt:  1 year tax levied on 2023 Winter only for school bond debt issues after the summer tax was already billed.  In 2024 this will be added to the ISD that is currently billed on the summer tax.  For more information contact the ISD at 586-228-3300.

Interest Fees:     After February 14^th Winter Taxes will incur an automatic 3% admin fee through the end of February.  All unpaid Winter Taxes will go delinquent to Macomb County as of March 1. Delinquent taxes must be handled at Macomb County Treasurer’s Office at 586-469-5190

To figure or estimate your taxes, use the Taxable Value multiplied by the Millage Rate, and divide by 1000.  This equals taxes levied. 

Summer Bill Example: $69,410 x 23.3577 / 1000=$1,621.26 (100% homestead) Non-Homestead add 17.63560 to the rate.  Winter Bill Example:  $69,410 x 11.0923 / 1000= $769.92

Total annual cost including Summer and Winter tax: $69,410 x 34.4500 / 1000= $2391.17

Per Ordinance, the Township assesses a $25.00 fee every time a payment fails, such as insufficient funds, closed accounts, or incorrect banking information.

              Difference Between Assessment & Taxable Values

On March 15, 1994, the voters of Michigan passed a state constitutional amendment known as Proposal A.  This proposal created a new term called Taxable Value (TV), or the figure against which millage rates would be multiplied to determine property taxes.

Proposal A requires that:
     *Assessments (State Equalized Value or SEV) be calculated yearly at 50% of the true cash value, as determined by 1-2 year studies of market sales that occur during a time frame that is outlined by the State Tax Commission.
     
     *Taxable Value (TV) for parcels are determined by methodology mandated by the State legislature, and which can not be changed by any local community.  The calculation formula takes the previous year's taxable value, minus any physical losses to the property, plus any physical additions to the property, multiplied by 5% or the rate of inflation-whichever is less.  The rate of inflation is determined by the State.

Proposal A "caps" the growth in TV in those years when market values (Assessed Values) are increasing faster than inflation.  Over the course of many years, Proposal A allows many taxpayers to pay property taxes on significantly less than the market value of their property.

Proposal A's Relationship to Housing Market Downturns
As long as the TV of the property remains less than the SEV, the TV will increase under Proposal A's formula.  If there is a significant gap between the SEV and TV figures for owners, it would take several years of depressed market conditions for the TV to catch up to SEV. Thus, a tax increase could occur for many homeowners even in a market downturn.

Taxable Value Reset Upon Transfer of Property
When the property is transferred, the TV is reset or "uncapped" and returned to being the full (SEV) for the following year.  This most often results in a new property owner paying higher taxes than the previous owner, who may have been benefiting from many years of capping.  Potential buyers should ALWAYS use the current SEV when estimating a property tax liability.

Current SEV x (total tax rate for the current year) divided by 1000 will get an estimated tax amount.  Note: there are 2 rates depending on if your parcel is 100% PRE or not. This means your property is 100% homestead and you own and occupy this location.  You can only claim one parcel for the PRE.  By claiming this status, it allows you to get the PRE credit which exempts you from the LCS OP portion of the Summer tax bill. (18mills)