Administration Fee / Deferment

Administration Fee

A 1% tax administration fee will be imposed on all applicable summer and winter taxes. The 1% tax administration fee is authorized by State law (MCL 211.44) to offset costs incurred by the City of Midland in assessing property values, collecting property tax levies, and in the assessment review and appeal process. The tax administration fee is calculated on the base tax.

Deferment of Summer Taxes


A household income under $40,000 is required to request an Application for Deferment of Summer Taxes from the City Treasurer’s Office. A citizen applying for a Deferment of Summer Taxes must also be:

  • A taxpayer who is 62 years of age or older
  • A totally and permanently disabled person
  • Blind person
  • Eligible service person
  • Eligible veteran
  • Eligible widow or widower
  • Paraplegic
  • Quadriplegic

Download the Application for Deferment of Summer Taxes (PDF) form for more details. This application defers summer tax penalty on the applicant’s homestead until the Winter Tax due date.

Submitting Application

Deferment applications with proof of income must be received in the City Treasurer’s Office by the Summer Tax due date in order to be eligible for this deferment. If mailing the form, send it to:

City Treasurer’s Office
Midland City Hall
333 W. Ellsworth St.
Midland, MI 48640