Michigan law requires assessors to set the assessment of all property at approximately 50% of what the property would sell for on the open market. As property owners continue to sell property at higher prices, assessments must be adjusted to reflect the increased value.

The Jackson County Equalization Department performs an annual sales study to review property sales and compare the actual sale prices to the assessor's appraisal. They then inform the local assessor of their findings, which determines the whether and equalization factor is applied. Since assessments are required by law to be set at 50% of market value, they increase as sale prices rise. However, until property sells, its taxable value is "capped". This capped value cannot increase more than the rate of inflation or 5%,whichever is lower. The cap that prevents taxable value from increasing is set each year by state officials and is based on the Consumer Price Index (CPI). Taxes are levied on Taxable Value NOT assessed value. IF YOU PURCHASED YOUR PROPERTY LAST YEAR, ITS TAXABLE VALUE WILL BE ADJUSTED THIS YEAR TO EQUAL ITS ASSESSED VALUE. AFTER THIS YEAR, THE TAXABLE VALUE CANNOT INCREASE MORE THAN 5% PER YEAR. In reviewing assessments, local assessors are required to determine property value, not property taxes. When property assessments or taxable values increase, it is not an attempt to gain more tax revenue - it is an attempt to determine the value of property as required by law. The township CANNOT increase property tax rates above approved limits without voter approval of the additional tax.

Summer Property Tax Bills
Summer Tax Bills are mailed by July 1. Property Taxes are payable without penalty from
July1 through the end of township business hours on September 14th. Taxes may be paid at the township office through February 14th with a 1% monthly penalty.

Winter Property Tax Bills
Winter Tax Bills are mailed by December 1. Property Taxes are payable without penalty from
December 1 through the end of township business hours on February 14. Taxes can be paid at the township office with a 3% penalty through February 28th.

After February 28th, summer and winter taxes must be paid to the county treasurer. Napoleon Township cannot accept delinquent property tax payments and has no authority to waive any part of the tax, penalty, interest, or any other related fee.

Checks
Please write your telephone number and your Property I.D. Number on your check for reference. Payment will be recorded on the date received, not the date postmarked or the date written. Checks are accepted only as a conditional payment. If not honored by the bank, the tax is unpaid and subject to penalties and interest. There will be a $35 fee for returned checks.

To Pay by Mail
Make checks payable and mail to:
Napoleon Township Treasurer,
PO Box 385,
Napoleon MI 49261.

To Pay in Person
Bring your tax bill to the Township Office along with your payment. The Treasurer is available to collect taxes on Monday thru Thursday 7:00 a.m. - 5:00 p.m.

Errors and Omissions
Please examine your statement closely to assure accuracy. Please notify our office of any errors as soon as possible. Clerical errors, mutual mistakes of fact and omitted homestead exemptions may be corrected at the December meeting of the Board of Review, provided the township is notified of the error prior to the meeting. After this meeting is held, errors on the current tax bill cannot be corrected until the following year.

Failure to receive your tax bill is not cause for, or does not waive interest and/or penalties.

Name and Address Change Requests
Change of name and/or address should be promptly reported. If you have sold your property and received a statement in error, please forward the statement to the new owner or return it to the Treasurer's Office with corrections of name and/or address. Napoleon Township will not change an owners name or address without proper documentation, such as a deed or property transfer affidavit. These are submitted to the township by the Register of Deeds.