Office of the Treasurer
Ph: (231) 627-9931
- City Accounting
- Debt Service
- Utility Billing
- Audits & Financial Reporting
- Property Tax Collections
- Accounts Payable/Receivable
- All City Benefit Programs
- City Payroll
Office of the Clerk
Ph: (231) 627-9931
- Licenses & Ordinances
- Public Notices
Alex Martin – email@example.com
Clerk/Typist – Front Desk Operation and Receptionist.
Frequently Asked Questions
What is the City’s fiscal year?
July 1 – June 30.
When are tax bills mailed, when are they due and what units of government do they support?
Each taxpayer of the city receives two tax bills each year. The Summer tax bill is mailed at the end of June, including billings for real and personal property, contributes to the operation of the City of Cheboygan, the cities’ Debt Service, the State Education Tax, and is due by July 31st without penalty. The Winter tax bill is mailed at the end of November, includes billings for real and personal property, contributes the to operation of the County, the Cheboygan School System, the Library, the Intermediate School District, the Senior Citizens, and is due by February 14th without penalty.
What is the difference between real and personal property?
Real property represents land and buildings. Personal property represents the furniture, fixtures, and equipment of businesses in the City of Cheboygan.
When are utility bills mailed and when are they due?
Homeowners are billed quarterly (four times a year). Downtown businesses are billed on a monthly basis. The summer bills are based on actual usage, the winter bills, on estimated usage. Payment of bill is due within 30 days of the billing date.
Cycle A (Account begins with 001):
March (Dec/Jan/Feb use) – Estimated
June (March/Apr/May use) – Actual
Sept (June/July/Aug use) – Actual
Dec (Sept/Oct/Nov use) – Estimated
Cycle B (Account begins with 002):
Jan (Oct/Nov/Dec use) – Estimated
April (Jan/Feb/March use) – Estimated
July (Apr/May/June use) – Actual
Oct (July/Aug/Sept use) – Actual
Cycle C (Account begins with 003):
Feb (Nov/Dec/Jan use) – Estimated
May (Feb/March/Apr use) – Estimated
Aug (May/June/July use) – Actual
Nov (Aug/Sept/Oct use – Actual
What do the billing codes on my water/sewer bill mean?
WA – Water Usage
SI – Sewer Usage
RS – Ready to Serve – Sewer
RW – Ready to Serve – Water
FS – Flat Sewer
PB – Prior Balance
Where can I register to vote if I live within the City of Cheboygan?
Citizen’s may register at the City Clerk’s office – City Hall, the Secretary of State’s Office, the County Clerk’s Office, or the Department of Human Services.
What Information is needed when I register to vote?
Individuals wishing to register to vote will need a driver’s license, State ID card, or Social Security number and their current address where they physically reside.
If I own a business within the City of Cheboygan, can I use that address to register to vote instead of my home address, which is located outside the City Limits?
No, Michigan Election Law states: “Residence”, as used in the Act, for registration and voting purposes means that place at which a person habitually sleeps, keeps his or her personal effects and has a regular place of lodging. A person knowingly registering to vote in a city or township, that is not their city or township of residence, is guilty of violating State Election Law and can be prosecuted for perjury. Listing a business address on a voter registration form is not permissible, unless the individual actually resides at that address.
What if I have a post office box?
A person must put their post office box on the voter application, along with the street address. The street address must be included in order to place an individual in the correct precinct.
Who do I contact for Pinehill Cemetery?
Gracie Larson – Cemetery Maintenance
Ph: (231) 818-9393
Alyssa Singles, Clerk
Sale of lots and cemetery records.
Ph: (231) 627-9931
Douglas “Doug” Keipert, Assessor
Phone; (989) 503-0685
Board of Review Dates/Times:
December Board of Review is December 14th, 2021 at 5:15 pm In the City Council Chambers.
The City of Cheboygan Assessment Roll and Record Cards are available to be examined during regular office hours of 8:00 am to 4:00 pm, Monday thru Friday except holidays.
Cheboygan City Hall
403 N. Huron Street
Cheboygan, MI 49721
The authority of municipal governments to levy taxes arises from the State of Michigan Constitution. In 1896, the State Legislature passed the General Property Tax Law which addressed taxation by property taxes (this law has been amended numerous times since its original adoption). All property in the State of Michigan is taxable unless specifically exempted by law. In order for each municipality to comply with the General Property Tax Law, a Tax Assessor must be appointed. It is the Assessor’s duty to establish the true cash value for each property within his/her jurisdiction. Assessments are calculated using State approved rates and guidelines and must not exceed 50% of true cash value.
Assessors are certified by the State of Michigan. The City of Cheboygan is required to have a Level II certified assessor.
All municipalities are required to have an assessment record on file for all properties. This information has been entered into a State of Michigan approved assessment software program which then annually calculates new assessment and taxable values.
Cheboygan County conducts their annual sales study analysis or each class of property. The results for the Residential class concludes an assessment ratio 48.87 %. The state requires a 49.00% to 50.00% range be met. The study indicates that an overall 4.7% average increase is necessary to get assessments into the mandated range.
This sales activity was then analyzed by neighborhoods and a factor assigned to each area reflecting the actual activity within your neighborhood. The particular change in your assessment is a direct result of sales activity within your area.
We encourage you to come into City Hall to review your assessment record card prior to the Board of Review to assist us in improving the accuracy of the information. City Hall office hours are Monday through Friday 8:00 am to 4:00 pm.
As is the requirement for Residential parcels, property record cards are also on file for Commercial Parcels.
The 2018 Cheboygan County Sales Study of the Commercial Class indicated a 51.89% assessment to sales to ratio. Again the State range of 49.00% to 50.00% is mandated. The study requires a 0.01% average decrease in assessed values for these parcels.
Commercial tax bills are calculated in the sames manner as the residential tax bills. It is based on Taxable Value and subject to the same restrictions on increases being ties to CPI or 5% whichever is less.
Frequently Asked Questions
How does this affect my tax bill?
Your tax bill is calculated using taxable value not assessed value. Voters, in 1994, approved Proposal A which stated that your Taxable Value can only increase by the Consumers Price Index(CPI) or 5% whichever is less. For 2019 your Taxable Value can increase by .024 or 2.4% (CPI) This assumes no new construction or improvements or transfer of ownership occurred. Also the SEV may have prevented an increase in Taxable Value and/or lowered the Taxable Value because the Taxable Value cannot go higher than the SEV and an SEV adjustment downward will also lower the Taxable Value if the TV is equal to the SEV.
What is the City’s Total Taxable Value?
The 2021 taxable value of the City of Cheboygan is $110,316,375.00
Property Tax Information
Explanation for the millage rates and their use on your tax bill:
|MILLS||MILLAGE||USE OF MILLAGE|
|1.1000||Voted Go Bond||Build Addition to Police & Fire Station|
|1.0000||Rural Dev Bond||Improvements to water system|
|2.6000||Ref Bond||Improvements to water & sewer systems|
|6.0000||State Educ Tax||Required Millage levied against all properties to fund education|
|5.7279||County Allocated||Operating Millage|
|18.0000||School Operating||Applied against all non-homestead properties to help fund schools|
|0.5575||School Sink||Repair & construction of buildings|
|2.2500||School Debt||Millage for building new middle school|
|0.3770||Library Const||Library Construction|
|1.0959||Library Oper||Operating Millage|
|0.5000||Senior Citizen||Fund projects for Seniors|
|0.5000||CCE 911||Radio Upgrades|
57.9559 mills, non-homestead
39.9559 mills, homestead