Office of the Treasurer


Casey Clear
Finance Director/Treasurer
Ph: (231) 627-9931

Sarah Swanberg
Deputy Treasurer/Utility Biller
Ph: (231) 627-9931

Administration of:

  • City Accounting
  • Investments
  • Debt Service
  • Utility Billing
  • Audits & Financial Reporting
  • Property Tax Collections
  • Accounts Payable/Receivable
  • All City Benefit Programs
  • City Payroll
  • Human Resources

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 Emergency Services and is due by February 14th without penalty.

Millages for 2023 Taxes

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?

Typically homeowners are billed quarterly (four times a year). Certain businesses and large users are billed monthly. 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.

Billing Schedule:
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

Helpful Links: (Coming Soon)
Frequently Requested Forms: (Coming Soon)