When are taxes certified to local units in Michigan?

In Michigan, taxes are certified to local units after the preparation of the assessment roll. The assessment roll includes all property valuations within a jurisdiction, which are determined by local assessing officers. This step is essential because it establishes the basis for calculating property taxes. The taxes are based on the assessed values listed in the roll, which reflects the value of properties and any exemptions that may apply.

Once the assessment roll is prepared and approved, it is then sent to the appropriate state authorities for review, which may include a process of equalization to ensure fairness and consistency across jurisdictions. However, the certification to local units specifically follows the completion of the assessment roll. This sequence underscores the importance of accurately assessing properties before taxes can be properly calculated and certified for collection by local units of government.

The timing of tax certification is critical in the overall property tax administration process, ensuring that all properties are valued accurately before any tax rates are applied, thus facilitating a fair tax system.