Property Tax Billings
Property tax bills are levied out twice a year. Summer taxes are mailed July 1st and are due and payable July 1 through July 31 without penalty. On August 1 a 3% penalty is assessed and an additional 1% interest each month thereafter. Winter taxes are mailed December 1 and are due and payable December 1 through February 14. On February 15 a 3% penalty will be assessed until February 28. On March 1 taxes become delinquent and are turned over to the Muskegon County Treasurer for collection.
Tax bills are in a single sheet format with a detachable payment receipt. The tax receipt portion MUST accompany payment.
Taxes may be paid weekdays from 8:00am to 5:00pm at City Hall or at the 24 hour drop box, located at the rear entrance to City Hall. Property owners who do not receive a tax notice should contact City Hall. Failure to receive a tax notice by mail does not relieve you of this obligation.
Deferment of Summer Taxes
Senior Citizens, Paraplegics, Quadriplegics, Servicemen, Veterans, Widows and Blind Persons may be eligible for a deferment. This deferment allows eligible taxpayers to postpone payment on their annual property taxes until April without penalty. Forms are available at City Hall.
Poverty exemptions are available to citizens earning less than the Federal Poverty Income Standards as of December 31 of each year. Applications are accepted at the March Board of Review. Forms and guidelines are available at City Hall for citizen’s interested in this program.
Board of Review
The Board of Review meets three times annually. The first meeting is on first Tuesday of March. This is an organizational meeting for the Board Members to review the assessment roll of the city for the next tax year. Beginning on the second Monday through Tuesday of March the Board meets to hear protest from property owners on their new assessments. Appointments must be made with City Hall ahead of time. If taxpayers are unable to attend the March meetings, a written protest is acceptable if received by the second Tuesday of March. The July and December meetings are only to address clerical errors or mutual mistakes of fact and to receive late filings of the Homestead Affidavit.
The Homestead Affidavit is a school tax relief that was provided homeowners through the passage of Proposal A in 1994. Taxpayers that owned and occupied a home on May 1, and have not filed an Affidavit with the City may file before the July and December Board of Review meeting.
The Muskegon County Equalization Department provides assessing services to the City of Whitehall. They may be contacted directly at 231-724-6386.