Treasurer's Role & Responsibilities

Michigan Charter Township Treasurer — Statutory Duties

• Serve as an elected township officer and member of the township board. The charter township board consists of the supervisor, clerk, treasurer, and four trustees. MCL 42.5. 

• Perform all duties imposed upon the township treasurer by state law. MCL 42.9.

• Receive and safeguard township money and funds.

• Collect township property taxes after receiving the tax roll. MCL 211.44

• Prepare and mail property-tax statements showing the property description, taxable value, and amount of tax due. MCL 211.44. 

• Receive property-tax payments during the periods prescribed by state law. MCL 211.44Collect authorized property-tax administration fees and penalties when properly authorized by the township board. MCL 211.44. 

• Enforce collection of delinquent personal property taxes when authorized or required by law, including the statutory collection procedures. MCL 211.44.

• Return delinquent property taxes to the county treasurer as required by the General Property Tax Act.

• Settle collected property taxes with the county treasurer according to statutory deadlines and procedures. Michigan's records schedule identifies the township treasurer as responsible for settling collected property taxes with the county treasurer.

• Distribute tax revenues to the appropriate taxing jurisdictions in accordance with state law.

• Maintain financial and tax records necessary to document money received, taxes collected, settlements, and other transactions.

• Invest township funds when authorized, in accordance with Michigan law and applicable township policies.

• Account for township funds and financial transactions and provide required financial information and reports.

• Maintain the treasurer's office and records in accordance with applicable record-retention requirements. Michigan's Records Management Services publishes a specific records schedule for township treasurers. 

• Perform additional statutory duties assigned to township treasurers under Michigan law, including duties relating to property taxes, special assessments, public funds, and financial transactions.