Fiscal Services - Treasurer's Department

Tax Bills

Tax bills for real and personal property in the city of Midland are mailed twice a year. Millage rates are the same for real and personal property taxes.

If you have questions about the distinctions between real and personal property, contact the City Assessor's Office at 989-837-3334.

Summer Taxes

Summer taxes are due and payable from July 1-September 15 of each year without penalty. Summer taxes that are not paid or postmarked by September 15 are charged a one-time four (4) percent penalty on the unpaid balance. No additional penalties will accrue until March 1, when the delinquent real property taxes are turned over to Midland County. 

The summer tax bill combines the full annual tax levy for the City of Midland, Delta College, State Education Tax, and part of the annual tax levy for Midland Public Schools, Midland County Operating* and Midland County Educational Service Agency.

Summer tax notices are mailed out the first week of July of each year. If you do not receive a notice by mid-July of each year, please contact the City Treasurer's Office at 989-837-3315.

Deferment of Summer Taxes:

For more information about eligibility for deferment of summer taxes, click here.

Winter Taxes

Winter taxes are due and payable from December 1 of one year to February 14 of the following year without penalty. Winter taxes that are not paid or postmarked by February 14 are charged a one-time four (4) percent penalty on the unpaid balance. The winter tax bill includes Midland County taxes* and the remainder of the school and intermediate school district taxes.

Winter tax notices are mailed out the first week of December each year. If you do not receive a notice by mid-December of each year, please contact the City Treasurer's Office at 989-837-3315.

*Change in State Tax Law (2005): As a result of legislative action by the State of Michigan, the General Property Tax Act has been amended to provide for the following: Beginning in 2005, one third of the County Operating tax levy was billed in summer 2005 with the remaining two-thirds being billed in winter 2005. In 2006, two-thirds of the County Operating tax levy will be billed in the summer, and the remaining one-third, in the winter. From 2007 forward, the entire County Operating tax levy will be billed in the summer.

Delinquent Taxes

On March 1 of each year, all delinquent real property taxes and special assessments are turned over to the Midland County Treasurer. Additional penalties and interest are added by the Midland County Treasurer. To verify the amount due, please contact the County Treasurer's Office at 989-832-6850.

Administration Fee

Click here to learn more about a State-authorized administration fee used to help offset costs incurred by the City of Midland in assessing property values, in the assessment review and appeal process, and for collecting property tax levies for all taxing jurisdictions in the area.

Millage Rates and Principal Vs. Non-Principal Residence Property

The total millage rate on principal residence (homestead) property in Midland is different than the rate for non-principal residence property, and each rate changes annually. For a list of millage rates for the current year, click here.