County Treasurer
Lori Leudeman

Main Courthouse

301 W.  Upton
Reed  City, MI  49677
(231) 832-6107
Office Hours: Mon-Fri 8:30 a.m. to 5:00 p.m.

COVID-19 Update

On March 17, 2020, the Osceola County Board of Commissioners closed the Courthouse and county buildings to the public.  Until further notice, the Osceola County Treasurer's office staff will be available by phone Monday thru Friday from 10:00 a.m. to 2:00 p.m.  We will also check voice messages during these times.  You may also email the County Treasurer and these emails will be checked regularly.
If you would like to make a Delinquent Tax payment or check on Tax status, you may do that at the BS&A website below.  There is a small fee for this service.
The Tax Foreclosure deadline for 2017 taxes has been extended to May 29, 2020, per executive order of the Governor.  It is still recommended that you continue to make payments on 2017 taxes if you are able.

The County Treasurer is the custodian of the County's money.  The Treasurer's Office activities include:

  •  Accounts Receivable  
  •  Accounting Department
     - County Audit - You will be redirected to the Michigan Department of Treasury, Local Audit and Finance Division  Document Search page.  
  •  Delinquent Tax Collections
     - Delinquent Property Tax Timeline for 2018 Taxes
     - Delinquent Tax Search - You will be redirected to the BS&A Online website.  Click on Delinquent Tax Search located in the ONLINE Services box on the left side of the page.
  •  Dog Licensing

Tax Calculations

All on one piece of paper the Tax Calculations sheet explains the difference between Assessed Value and Taxable Value.  It then continues by explaining Proposal A, Uncapping, Mills, and the Property Assessment process.  Lastly you learn how to find your Taxable Value and how to figure your property taxes.

Winter Deferment Form

You must file a MI-1040CR (pdf) or MI-1040CR-2 (pdf) to receive a refund from the State of Michigan in order to qualify for a deferment of winter taxes and meet one of the following criteria:

  • 62 years of age or older, including the unmarried surviving spouse of person who was 62 years of age or older at the time of death.
  • Paraplegic, or quadriplegic
  • Eligible serviceperson, eligible veteran, eligible widow or widower
  • Deaf, blind, hemiplegic
  • Totally and permanently disabled

Purpose of the Deferment
This deferment allows you time to pay your winter taxes between March 1 - April 30 without penalty or interest in anticipation of receiving a homestead property tax refund.

If you qualify, please fill out an Application for Deferment of Winter Taxes (pdf) and return the application and a copy of your MI-1040 CR to the following address before April 30th.  Please note: Your MI-1040 CR had to have been filed to the State by February 14th.

Osceola County Treasurer
301 W Upton Ave
Reed City, MI  49677

Summer Deferments
A summer deferment with your township does not automatically extend to your winter tax bill. If you filed a summer deferment with your township/city, you also need to file a winter deferment with us in order to have your deferment extended past February 14th.

For More Information
If you have questions, please call 231-832-6107.

Summer Deferment Form

An owner of eligible property may file a completed summer property tax deferment form with his or her city or township treasurer before September 15th, or before the date your summer taxes are due, whichever is later. A valid deferment permits summer property taxes to be paid on or before February 14th without any additional penalty and interest.

Taxpayers may defer their summer property tax if they meet the following criteria 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
  • Totally and permanently disabled, blind, paraplegic, hemiplegic, quadriplegic, OR
  • Eligible serviceperson, eligible veteran, eligible widow or widower, OR
  • Is at least 62

Taxpayers may defer their summer property tax if they meet the following criteria for agricultural real property owned by a taxpayer if:

  • Gross receipts of the agricultural or horticultural operations in the previous year, or the average gross receipts of the operations from the previous three years, are not less than the total household income of the owner for the preceding calendar year or the combined household incomes in the previous year of the individual members of a LLC or partners of a partnership that owns the agricultural real property.
Purpose of the Deferment
This deferment allows you time to pay your summer taxes by no later than February 14th without penalty or interest.

If you qualify, please fill out an Application for Deferment of Summer Taxes (pdf) and return the application to your local treasurer.

For More Information
If you have questions, please call 231-832-6107.

Principal Residence Exemption Status

When you receive your assessment notice in February, check the PRE/AG line.  PRE stands for Principal Residence Exemption.  AG stands for agriculture.  If the property is your principal residence, and you are the owner, in most cases you are entitled to a 100% PRE exemption from the school operating portion of your property taxes.  If the property is a vacant parcel, and adjacent to your principal residence, in most cases it is also eligible.  There are also cases where property classed Agricultural is eligible for the exemption.  If the property is your second residence, a rental, etc., it should be listed as 0% PRE, with no exemption.

State law requires PRE’s to be audited yearly, and property owners who received a PRE exemption and were not eligible, may be billed the school operating portion of tax plus interest, for the current year and three previous years.  If you feel your PRE determination is incorrect, please contact your assessor.  You may be missing out on the exemption, or you may be required to pay additional taxes and interest at a later date.

Step Forward Michigan Program

The Michigan Homeowner Assistance Nonprofit Housing Corporation (MHA) in collaboration with the Michigan State Housing Development Authority (MSHDA), has received federal funds to help Michigan take a step forward through a comprehensive, statewide strategy that is aimed at helping homeowners prevent foreclosure and stabilize communities.

Through this website, homeowners who have experienced a hardship impacting their ability to pay their mortgage, property taxes, or condominium fees can find out more information about the program and print an application for a Hardest Hit Fund loan.

You may qualify if you are delinquent on your mortgage, property taxes, or condominium fees, and;

  • You own and live in your own home
  • Your lender, county treasurer, or condominium association is a Participating Partner
  • You have less than $10,000.00 in your bank accounts
  • You have enough income to pay your future housing expense
  • A qualifying event caused the delinquency, such as; Unemployment, Underemployment, Death, Medical Event, Divorce, or Significant Housing Repair Expense
Over 30,000 Michigan homeowners have received Hardest Hit Fund Assistance to stay in their homes!