Tax & Assessing

2017 Real Property Taxes are now Delinquent
As of March 1, 2018 all unpaid 2017 REAL property taxes are considered delinquent and must be paid to the Wayne County Treasurer.  Information regarding the current amount owed and different forms and methods of payment accepted by Wayne County can be found by clicking on the link below. 


Buying a house? Your new property tax rate has nothing to do with the current occupant's rate. Under Proposal A, new homeowners have their property taxes assessed at a new rate that is sometimes more than that of the current occupant. The Michigan Department of Treasury's Millage rate Database and Property Tax Estimator allows you to estimate prospective property taxes.
Visit the Property Tax Estimator.


The City has a drop box located on the north side of City Hall that is available 24 hours a day, 7 days a week. The City also has a drop box located inside of City Hall that is available from 8:30 a.m.-5 p.m., Monday - Friday.

Payments may be made by check or money order, no cash. Payments may be placed in the drop boxes. All payments received will be picked up from the drop box the following business day. All applicable penalties will apply.

Do you need help paying your mortgage or property taxes?

MSHDA's Step Forward Program

You may qualify for assistance with your mortgage, property taxes, or condo association fees if ONE of the following applies to you:

You are UNEMPLOYED and are receiving Unemployment Insurance Agency benifits now or in the last 24 months.  

You are UNDEREMPLOYED and can document a 20% reduction in gross income.

You are DELINQUENT on your mortgage, property taxes, or condo fees because of circumstances beyond your control.

ACT NOW-Don't lose your home.  CALL (866) 946-7432 or visit the website by clicking the link below.

MSHDA Step Forward Program

Business Personal Property Tax 

  • As of March 1, 2018 all 2017 unpaid personal property taxes are now considered delinquent.  Any unpaid personal property taxes from 2017 as well as any unpaid personal property from prior years can still be paid at Garden City's City Hall and should include all applicable interest.  

  • Due to legislative changes regarding personal property taxes, there may be significant changes in the way you file your annual personal property statement.  To see these changes click on the link below.

 Directive from the State Tax Commission

  1. Personal Property Taxes (PDF)
Beginning December 31, 2013 eligible personal property is exempt from taxation.  For more information click on the link below.
  1. Personal Property Exemption Eligibility