In Michigan, property taxes are levied twice annually, with distinct payment deadlines. The “summer” levy is typically due in September, while the “winter” levy is due the following February. These levies represent the same annual property tax amount, divided into two installments. For example, a $3,000 annual property tax bill would be split into two payments of $1,500, payable in summer and winter, respectively. This bifurcated system allows property owners to manage their tax burden more easily throughout the year.
This bi-annual payment structure benefits both taxpayers and local governments. For taxpayers, it provides greater flexibility in budgeting and cash flow management. For local governments, it ensures a more consistent revenue stream, facilitating better financial planning and service delivery. This system has been in place for many years, providing stability and predictability within the Michigan tax system.
