Treasurer’s Office

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Treasurer’s Office

Kenneth Parrish, County Treasurer
Steven W. Orchard, Deputy County Treasurer

County Administration Building
300 Monroe Avenue NW
Grand Rapids MI 49503
Phone: (616) 632-7500
Fax: (616) 632-7505

Delinquent Tax Search on Property Lookup

Mission Statement

To collect lodging and delinquent real property taxes and manage County funds within relevant laws, regulations, policies and community standards.

Hotel/Motel Tax Ordinance - 1975/2002

Overview

Elected to a four-year term, the County Treasurer serves as the custodian of all County funds, and as such is responsible for receipting, recording and investing all money deposited with the County. The County’s General tax revenue (e.g. property tax and trailer tax) and general intergovernmental revenue (e.g. the County’s share of the state sales tax - also called State Revenue Sharing) are reported as part of the Treasurer’s Office’s revenues.

With respect to tax dollars, the Treasurer collects delinquent real property taxes and, following a court order, conducts the sale of properties which are more than 24 months delinquent. The County Treasurer also serves as the agent of the delinquent tax revolving fund, through which the County is able to forward to local units the amount of delinquent taxes due and owing on real property while it pursues payment of the taxes —along with accrued interest and a four percent administrative fee —from the debtor. The Delinquent Tax Revolving Fund program minimizes the impact of delinquent tax payments on local units of government, allowing for consistency with respect to revenues.

The Board of Commissioners has also appointed the County Treasurer as administrator of the Lodging Excise Tax. Accounted for in a special revenue fund and therefore not reported here, the “Hotel/Motel Tax” (as it is commonly called) is an assessment on hotel and motel room charges within the County, and the revenues are used 1) to promote Kent County as a tourism and business destination, and 2) to maintain, acquire or construct certain public convention and entertainment facilities.

In addition, the office manages a Local Government Investment Pool, providing local governments a safe, liquid investment opportunity; and distributes state aid to schools, townships, cities and villages.

Operational Goals

  • To collect delinquent real property taxes in accordance with the methods prescribed by state statute
  • To collect all lodging taxes due to the County
  • To invest funds entrusted to the Office of the County Treasurer in accordance with investment policies

2011 Adopted Uses: $12,271,912

2011 Adopted Revenues: $102,605,078

Selected Performance Measures

Performance Measure
2008
Actual
2009
Actual
2010
Actual
2011
Expected
Percentage of all eligible establishments (those required by ordinance to collect and remit lodging tax) audited annually
22.22%
28.40%
27.85%
25.00%
Number of tax receipts processed
22,340
23,582
25,863
25,000
General fund investment income
$2,599,234
$1,275,947
$761,632
$875,000
Number of hotel audits per auditor (2 FTEs)
10.0
11.5
11.0
10.0

Department History of Uses

Uses
2008
Actual
2009
Actual
2010
Adopted
2011
Adopted
Personnel
$1,038,705
$1,037,665
$967,850
$921,474
Commodities
18,460
18,338
19,500
19,500
Contractual
83,162
74,243
79,200
78,988
Operating Capital
12,739
9,680
1,200
1,700
Other Expense
-
-
1,000
1,000
Delinquent Tax Fund
6,386,473
5,593,417
7,595,250
6,749,250
Rev Sharing Res Fund
11,500,296
12,006,309
11,970,290
4,500,000
Total Uses
$19,039,836
$18,739,652
$20,634,290
$12,271,912
 
        
Personnel FTE
15
15
13
12

Significant Budget Issues

The 2011 budget eliminates one full-time staff assigned to processing tax payments. The increase in workload will be reassigned among remaining staff but will be monitored and is expected to remain within acceptable standards.

History of Uses (in millions)