If you close on a house in Northern Michigan this month, the property tax bill that matters most to you has not been printed yet. Michigan winter tax bills go out December 1 and are due February 14, which means the first big one lands in your mailbox (or the seller's old mailbox, more on that below) after you already own the place.
Two bills, two calendars
Summer bills are mailed July 1 and due September 14. Winter bills are mailed December 1 and due February 14. The Department of Treasury's own FAQ notes that a city or township charter can set a different summer date, so the date printed on the bill beats any date in this post.
The two bills also carry different rates. Grand Traverse County's 2025 Total Millages report lists summer, winter and total millage separately for every township and school district it covers, homestead and non-homestead side by side. I haven't pulled the equivalent sheets for Leelanau or Antrim, so check with those county equalization offices if that's where you're buying.
Garfield Township's treasurer page is a good example of how a local office lays this out: mailing dates, due dates, where to pay, and a note that if a due date falls on a weekend or holiday, a payment received the next business day avoids interest. February 14, 2027 is a Sunday. I would still not count on the grace period from a township I haven't read.
Why a fall closing is the awkward one
By mid-October the summer bill is already past its September 14 due date and, in a clean sale, paid. The winter bill is the open question. Treasury says winter taxes become a lien on December 1, and a lien stays with the property, not with whoever happened to be living in it in the fall.
So who pays what is a matter of the purchase agreement and the settlement statement. Read the proration clause instead of skimming it. Ask the title company which bill they are prorating, whether the summer bill was paid in full, and what method they used to split the winter one. I would not sign a settlement statement without those answers in writing.
One more thing to ask about. Treasury's FAQ says eligible taxpayers can request a summer deferment from their local treasurer by September 14, and Garfield's page confirms a deferred summer bill is then due February 14 without penalty. If the seller used it, that summer bill is still out there.
If a bill gets missed
It costs more than people expect, and it costs more every month. Under MCL 211.44, interest of 1% per month is added to late taxes, and a 3% late penalty can also apply after February 14 unless the local unit did not mail statements before December 31. Treasury's FAQ puts a late summer payment at 102% of the base tax for September 15 through 30, rising to 107% for February. Anything unpaid by the end of February is returned to the county treasurer March 1, and Treasury lists a 4% county administration fee on top. Once a bill is with the county, you pay it at the county treasurer's office, not the township's.
A bill mailed to the seller's old address is still your bill if it never gets paid. After closing, call the treasurer, confirm they have your mailing address, and ask if the winter bill is set to go to you. If a lender escrows your taxes, ask the servicer which bill they intend to pay and when.
What this post doesn't cover
The jump in your taxable value after a sale is a separate subject, and we've written about it already in our posts on the uncap rule, why a listing's tax estimate is the seller's bill and the Property Transfer Affidavit. If you're shopping around Traverse City this fall, read those before you trust any monthly payment number.
I'm a Realtor, not a tax adviser or an attorney. Your treasurer, your title company and your lender are the people who can tell you what your own bill will say. If you're closing this fall and want a second set of eyes on a settlement statement, send me a note or text (231) 360-1510.
Checked against the sources linked above in October 2026.
Taylor Brown, Realtor
Taylor@taylorbrownrealtor.com
