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 or via email.

Summer Taxes
Summer taxes are due and payable from July 1 - September 15 of each year without penalty. A 4% collection fee will be levied on all taxes remaining unpaid after September 15.  Beginning March 1, delinquent real property taxes are payable to Midland County with additional penalties.
 
The summer tax bill combines the full annual tax levy for:
  • City of Midland
  • Delta College
  • State Education Tax
  • Part of the annual tax levy for:
    • Midland Public Schools
    • Midland County Operating
    • 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, please contact the City Treasurer's Office at 989-837-3315. Failure to receive your bill does not relieve payment of the taxes due or any associated penalty.

Deferment of Summer Taxes
More information about eligibility for deferment of summer taxes may be found online.

Winter Taxes
Winter taxes are due and payable from December 1 of one year to February 14 of the following year without penalty. A 4% collection fee will be levied on all taxes remaining unpaid after February 14. 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 1st week of December each year. If you do not receive a notice by mid-December, please contact the City Treasurer's Office at 989-837-3315. Failure to receive your bill does not relieve payment of the taxes due or any associated penalty.
 
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
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 & 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. Download a list of millage rates for the current year for details.