Land Division Certification $5.00
January 2, 2020
Dear Assessors, Supervisors and Surveyors,
An important tax protection for buyers of subdivided land was signed into law recently. House Bill No. 4055 requires a property tax payment certification before any parcel of land is divided. This change ensures that taxes are paid before splits happen. It also creates clarity regarding delinquent tax payments when land is divided, ensuring new owners will not receive the unpleasant surprise of responsibility for unpaid property tax bills of previous owners.
The Cheboygan County Treasurer’s Office will supply a certificate that all property taxes due on the parcel that is subject to the proposed land division for the 5 years preceding the date of the application have been paid. If the date of the application is on or after March 1st and before the Local Unit Treasurer of the local collecting unit in which the parcel is located has made his or her return of current delinquent taxes, the Cheboygan County Treasurer’s Office shall include with the certification a notation that the return of current delinquent taxes was not available for examination.
Attached is the complete House Bill No. 4055.
Please contact me with any questions.
Buffy Jo Weldon
Cheboygan County Treasurer