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

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.

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

2008 Adopted Uses: $4,124,939

2008 Adopted Revenues: $101,760,160

Selected Performance Measures

Performance Measure	2005	2006	2007	2008 Goal
Number of tax receipts processed	21,700	20,910	22,340	21,000
Percentage of hotel/motel audits completed annually (minimum of 25% of eligible establishments)	32%	30%	31%	25%
General fund investment income	$3,017,636	$4,368,903	$3,826,061	$3,000,000

Department History of Uses

Uses	2005 Actual	2006 Actual	2007 Adopted	2008 Requested	2008 Adopted	Adopted % Change
Personnel	$969,808	$1,007,428	$1,078,835	$1,074,422	$1,025,995	-4.90%
Commodities	52,689	54,018	136,000	134,500	134,500	-1.10%
Contractual Services	326,328	500,582	550,385	326,094	326,094	-40.755
Capital Outlay	2,914	3,215	1,000	12,350	12,350	1135.00%
Other Charges	1,813,078	2,166,265	1,631,000	2,626,000	2,626,000	61.01%
Total Uses	$3,162,817	$3,731,508	$3,397,220	$4,173,366	$4,124,939	21.42%
Personnel FTE	16	16	16	16	15

Significant Budget Issues

An Account Clerk III position was eliminated and
the duties have been redistributed to existing staff.

History of Uses (in millions)

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