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

2009 Adopted Uses: $19,920,407

2009 Adopted Revenues: $101,270,456

Selected Performance Measures

Performance Measure
2006
Actual
2007
Actual
2008
Actual
2009
Expected
Percentage of hotel/motel audits completed annually (minimum of 25% of eligible establishments)
30.00%
31.00%
22.22%
25.00%
Number of tax receipts processed
20,910
22,340
23,582
22,000
General fund investment income
$4,368,903
$3,826,061
$2,599,234
$3,000,000
Number of hotel audits per auditor (2 FTEs)
12.0
12.5
10.0
11.5

Department History of Uses

Uses
2006
Actual
2007
Actual
2008
Adopted
2009
Adopted
Personnel
$1,007,429
$1,012,739
$1,025,995
$1,060,276
Commodities
18,244
17,395
19,500
19,500
Contractual
51,960
60,296
109,594
109,022
Operating Capital
2,510
2,130
12,350
12,300
Other Expense
140
-
1,000
1,000
Total Uses
$1,080,283
$1,092,560
$1,168,439
$1,202,098
 
        
Personnel FTE
16
16
15
15

Significant Budget Issues

The downturn in the economy is affecting the Treasurer’s office in several ways. First, the decline in property values is leading to level or possibly declining property tax revenues. Second, lodging tax revenues are down as hotel occupancy is also declining. And finally, the reduction in interest rates has caused a drop in investment income for all of the county funds.

History of Uses (in millions)