Responsibilities

The Finance/Treasury Department is responsible for all the accounting activity for the City of Whitehall:

• Preparation of the Annual Financial Report
• Creation and Monitoring of the Budget, Financial Analysis and Forecasting
• Creation of Tax Rolls, Collect and Distribute Property Taxes
• Maintain and Distribute Capture of TIFA, LDFA and Brownfield Taxes
• Banking, Investments and Borrowing of Funds
• Managing Debt Service Requirements
• Purchasing of Goods and Supplies
• Payments to Vendors
• Payroll and Employee Benefits
• Administration of the Retirement System

Compliance with Act 51, MCL 247.668j

» Current Fiscal Year Budget (PDF)
» Act 51 Street Financial Report (PDF)
» Act 51 Annual Certificate of Employee-related Conditions (PDF)

Compliance with Act 202 of 2017

The link below provides City of Whitehall pension and retiree healthcare information in compliance with Public Act 202 of 2017 (Act 202).

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, online, or at the 24 hour drop box, located at the southern end of City Hall parking lot. 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

Taxpayers may defer their summer property tax if they meet the following criteria.  Payment may be deferred until February 15 (payment must be received on or before February 14 in order to avoid penalties and interest) for principal residence property owned by a taxpayer who:

• Has a total gross household income of $40,000 or less for the preceding tax year, and
• Is totally and permanently disabled, blind, paraplegic, hemiplegic, quadriplegic, or
• Is an eligible serviceperson, eligible veteran, or eligible widow or widower, or
• Is at least age 62

For more information, please visit the State of Michigan’s Deferment of Property Taxes page.

Poverty Exemptions

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 on our Links & Documents page (click here) and 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 to correct qualified errors and to consider appeals related to Principal Residence Exemptions, Qualified Agricultural Exemptions and Poverty Exemptions.

       For more information, please visit the State of Michigan’s Board of Review page.

Principal Residence Exemption

A Principal Residence Exemption (PRE) exempts a principal residence from the tax levied by a local school district for school operating purposes up to 18 mills. Michigan Compiled Law(MCL) – MCL 211.7dd(c) defines a “principal residence” as the one place where a person has his or her true, fixed, and permanent home, to which, whenever absent he or she intends to return. A “principal residence” also includes all of an owner’s unoccupied property classified as residential or timber-cutover that is adjoining or contiguous to the dwelling subject to ad valorem taxes and that is owned and occupied by the owner. Owner is defined in MCL 211.7dd(a). An individual can only have one property with a PRE, even if another property is located in a different State.

To claim an exemption, complete the PRE Affidavit and file it with the City’s assessor by November 1 for the winter levy. For more information, please visit the State of Michigan’s PRE page

Assessing

The Muskegon County Equalization Department provides assessing services to the City of Whitehall. They may be contacted directly at 231-724-6386. The Assessor Accessibility page provides additional contact information.

• Finance Officer/Treasurer – Alyssa Seaver
• Asst. Finance Officer/Deputy Clerk – Brook Schiller
• Administrative Asst. – Ashley Twiss