Treasurer
Tonia Hartline
301 W.  Upton
Reed  City, MI  49677
(231) 832-6107
treasurer@osceola-county.org


Treasurer

County Treasurer

Tonia Hartline
treasurer@osceola-county.org

Main Courthouse
301 W.  Upton
Reed  City, MI  49677
(231) 832-6107
Office Hours: Mon-Fri 8:30 a.m. to 5:00 p.m.


The County Treasurer is the custodian of the County's money.  Treasurer's Office responsibilities include:

  • Accounts Receivable  
  • Accounting Department
  • Annual County Audit - You will be redirected to the Michigan Department of Treasury, Local Audit and Finance Division  Document Search page.  
  • Delinquent Tax Collections
     - Delinquent Property Tax Timeline for 2018 Taxes
     - Delinquent Property Tax Timeline for 2019 Taxes


     Pay Delinquent Tax 
    You will be redirected to the BS&A
                    online website.
                     


           Evart, Hartwick, Hersey, Osceola, and Sylvan Townships     
                                        Pay Current Summer Tax                                    
                 You will be redirected to the BS&A online website                
           All other townships please pay your township treasurer


  • Delinquent Tax Searches - You will be redirected to the BS&A Online website.  Click on Delinquent Tax Search located in the ONLINE Services box on the left side of the page.
  •  Dog Licensing

Taxes - Auctions (Michigan Department of Treasury)

Beginning with the 2021 foreclosures, in accordance with MCL 211.78t those who hold title or equity interest in property at the time of foreclosure, may file to claim leftover proceeds, if any are available, associated to those parcels which sell for more than the owing delinquency.  Claiming potential proceeds begins with filing the below form 5743 Notice of Intention to Claim Interest in Foreclosure Sales Proceeds with the Foreclosing Governmental Unit (FGU) by July 1 in the year of foreclosure.  The FGU will respond by January 31 following the foreclosure auctions, with a form 5744 Notice to Claimant to File Motion with the Circuit Court.  Provided there actually are surplus proceeds remaining for the property, the claimant may then file a motion with the circuit court between February 1 and May 15, following the notice from the FGU.  The courts will then set a hearing date and time to determine claim payments.

A claim may be made for pre-2021 foreclosure sales only if the Michigan supreme court orders that its decision in Rafaeli, LLC v Oakland County, docket no. 156849, applies retroactively.  We will update this information, following any supreme court ruling.


Tax Calculations

All on one piece of paper the Tax Calculations sheet explains the difference between Assessed Value and Taxable Value.  It then continues by explaining Proposal A, Uncapping, Mills, and the Property Assessment process.  Lastly you learn how to find your Taxable Value and how to figure your property taxes.


Winter Deferment Form

Eligibility
You must file a MI-1040CR (pdf) or MI-1040CR-2 (pdf) to receive a refund from the State of Michigan in order to qualify for a deferment of winter taxes and meet one of the following criteria:

  • 62 years of age or older, including the unmarried surviving spouse of person who was 62 years of age or older at the time of death.
  • Paraplegic, or quadriplegic
  • Eligible serviceperson, eligible veteran, eligible widow or widower
  • Deaf, blind, hemiplegic
  • Totally and permanently disabled

Purpose of the Deferment
This deferment allows you time to pay your winter taxes between March 1 - April 30 without penalty or interest in anticipation of receiving a homestead property tax refund.

Application
If you qualify, please fill out an Application for Deferment of Winter Taxes (pdf) and return the application and a copy of your MI-1040 CR to the following address before April 30th.  Please note: Your MI-1040 CR had to have been filed to the State by February 14th.

Osceola County Treasurer
301 W Upton Ave
Reed City, MI  49677

Summer Deferments
A summer deferment with your township does not automatically extend to your winter tax bill.  If you filed a summer deferment with your township/city, you also need to file a winter deferment with us in order to have your deferment extended past February 14th.

For More Information
If you have questions, please call (231) 832-6107.


Summer Deferment Form
 

An owner of eligible property may file a completed summer property tax deferment form with his or her city or township treasurer before September 15th, or before the date your summer taxes are due, whichever is later. A valid deferment permits summer property taxes to be paid on or before February 14th without any additional penalty and interest.

Eligibility
Taxpayers may defer their summer property tax if they meet the following criteria for principal residence property owned by a taxpayer who:

  • Has a total gross household income of $40,000 or less for the preceding tax year, AND
  • Totally and permanently disabled, blind, paraplegic, hemiplegic, quadriplegic, OR
  • Eligible serviceperson, eligible veteran, eligible widow or widower, OR
  • Is at least 62

Taxpayers may defer their summer property tax if they meet the following criteria for agricultural real property owned by a taxpayer if:

  • Gross receipts of the agricultural or horticultural operations in the previous year, or the average gross receipts of the operations from the previous three years, are not less than the total household income of the owner for the preceding calendar year or the combined household incomes in the previous year of the individual members of a LLC or partners of a partnership that owns the agricultural real property.
Purpose of the Deferment
This deferment allows you time to pay your summer taxes by no later than February 14th without penalty or interest.

Application
If you qualify, please fill out an Application for Deferment of Summer Taxes (pdf) and return the application to your local treasurer.

For More Information
If you have questions, please call (231) 832-6107.


Principal Residence Exemption Status

When you receive your assessment notice in February, check the PRE/AG line.  PRE stands for Principal Residence Exemption.  AG stands for agriculture.  If the property is your principal residence, and you are the owner, in most cases you are entitled to a 100% PRE exemption from the school operating portion of your property taxes.  If the property is a vacant parcel, and adjacent to your principal residence, in most cases it is also eligible.  There are also cases where property classed Agricultural is eligible for the exemption.  If the property is your second residence, a rental, etc., it should be listed as 0% PRE, with no exemption.

State law requires PRE’s to be audited yearly, and property owners who received a PRE exemption and were not eligible, may be billed the school operating portion of tax plus interest, for the current year and three previous years.  If you feel your PRE determination is incorrect, please contact your assessor.  You may be missing out on the exemption, or you may be required to pay additional taxes and interest at a later date.