200 Division St., Suite 170
Petoskey, MI 49770
Phone: (231) 348-1715
Fax: (231) 487-1271
The Emmet County Treasurer’s Office is located in the Emmet County Building on the first floor, across from the elevator. All visitors must enter at the Lake Street entrance and go through security procedures currently in place. Except for specific holidays, our office hours are Monday through Friday from 8 a.m. to 5 p.m., including through the lunch hour.
Email: [email protected]
TREASURER’S OFFICE STAFF
• Local Unit Information – Find contact information for supervisors, clerks, treasurers, and other local leaders of Emmet County’s cities, villages, and townships
• Pay Delinquent Taxes – Make a payment online with a credit/debit card to pay for delinquent property taxes. (Note: a convenience fee will be charged.) Only delinquent taxes may be paid online through the County Treasurer’s Office. Please contact your township or city treasurer to pay current property taxes.
• Pay for a Dog License – Make a payment online with a credit/debit card for a new or renewed dog license. (Note: a convenience fee will be charged.) More information about the county’s policies for dog and kennel licenses is available here.
• Interactive Mapping / Property Viewer – Emmet County is pleased to provide interactive mapping services online that allows users to peruse local properties in finite detail and evaluate topographical data with ease and speed, along with other advanced options. All maps are labeled by map type and will enable you to zoom in and out for detailed information. For any questions or concerns regarding these maps, please contact our GIS Coordinator at (231) 348-0631.
• Land Division Tax Payment Certification Form – Obtain verification that taxes are paid prior to division of land using our downloadable form.
• Notice of Intention to Claim Interest in Foreclosure Sales Proceeds (Form 5743) – 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 Form 5743 with the Foreclosing Governmental Unit (FGU) by the July 1, immediately following the effective date of the 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.
ROLE OF THE TREASURER’S OFFICE
The County Treasurer’s Office was established by the Michigan State Constitution (Article VII, Section 4). The duties and powers of the County Treasurer are provided by state law and by authorization of the County Board of Commissioners. The Treasurer is also a member of the Plat Board, the Elections Commission, the County Apportionment Commission and the Land Bank Authority.
The two main roles of the Treasurer are receiving, safeguarding and investing county funds and the collection of delinquent taxes.
The Treasurer serves as the custodian of all county funds and is responsible for receiving and investing all money deposited with the county. My priorities when investing excess funds are first to keep the money safe and second to earn as much return as possible keeping in compliance with the restrictions on public funds. Whenever possible I prefer to keep funds invested locally.
Emmet County has 22 local unit treasurers who bill and collect property taxes. Beginning March 1 of each year all unpaid real property taxes are turned over to the County Treasurer for collection. After balancing with each unit, I borrow the funds necessary to pay each taxing authority in full. We then proceed to collect the delinquent taxes with statutory interest and penalty. The funds collected are then used to pay off the borrowing. If the Treasurer’s Office has been unsuccessful in collecting the delinquent tax the property will be foreclosed upon. Click here for more information on the tax reversion process.
The Treasurer’s Office also sells Dog licenses. After many requests from dog owners, we recently switched to a three year license system. The licenses expire at the end of the month the rabies vaccination expires instead of all licenses expiring at the end of the year. By doing this we spread the renewals throughout the year rather than having everyone renewing in the same few months. This also cuts the number of licenses issued by 2/3 each year saving taxpayer dollars and time. Click here for dog licensing information.
The State requires under Public Act 105 that a PRE Audit be performed annually. Rather than have the State audit our Primary Resident Exemptions, my office has taken on the PRE Audit. We go through our tax roll and look for properties that are claiming a questionable Primary Residence Exemption. We also receive referrals from other residents questioning someone’s PRE. Due to our proximity we are able to rule out a lot of questionable PREs that the State would have denied making the process more efficient and less frustrating to Emmet County property owners. Click here for more information on the Primary Residence Exemption and the County’s audit.
The Treasurer’s Office certifies that all delinquent taxes are paid for every warranty deed that is recorded in the Register of Deeds Office. Previously, this was done by physically stamping and signing the deed. Recently the Register of Deeds has put a lot of effort into revamping their processes to be able to handle e-filing in their office. Click here for more information on their newly available process. This has not only helped their work flow but ours as well. We can now certify deeds electronically. We are also able to e-file certificates of forfeiture, redemption certificates and notices of foreclosure, saving taxpayer dollars through less paper and storage cost and employee time.