Who can apply to defer summer taxes?

The form lists qualifying principal-residence categories, including age 62 or older and certain disability or service-related qualifications. It also provides a separate qualification for agricultural real property.

How do I submit the summer tax deferment application?

File it with the treasurer of your city, village, or township before September 15 or before your summer taxes are due, whichever is later. Do not send it to the Michigan Department of Treasury.

Do I need a notary for the summer tax deferment application?

No. Sign and date the application; it does not identify a notarized attachment. The local treasurer may request additional documentation to verify your claim.

When must deferred taxes be paid?

The form says deferred taxes must be paid on or before February 14 to avoid penalty and interest.

Memphis, MI · Macomb County

No notary required

Application for Deferment of Summer Taxes

Homeowners and agricultural property owners use this application to request that their municipality defer the due date of summer property taxes.

At a glance

Issued by: City of Memphis · Memphis, Macomb County, Michigan
Notarization: Not required: file this form without a notary.
Official source: cityofmemphismi.gov
Blank form: Download the PDF
Catalogued: Sep 28, 2026
Machine-readable: JSON record · about the forms index

What this form is

This application lets a qualifying property owner request deferment of summer taxes without penalty or interest charges until February 15. The form provides separate qualifications for a principal residence and agricultural real property, and asks for applicant and property details, the reason for qualifying, and a signed certification. File it with the local treasurer; the treasurer may request additional documentation to verify the claim.

Who needs it

Property owners who meet one of the form’s listed principal-residence or agricultural-property qualifications can use it to request summer tax deferment.

How to submit it

File the application with the treasurer of the city, village, or township before September 15 or before summer taxes are due, whichever is later. Do not file it with the Michigan Department of Treasury.

About notarization

This application is signed and dated without a notary; the local treasurer may request additional documentation, but the form identifies no notarized attachment.

How to submit this form

1
Download the Application
Download the Application for Deferment of Summer Taxes.
2
Complete the Form
Enter applicant and property information, select one qualification, and complete the certification.
3
Gather Supporting Documents
The local treasurer may require additional documentation to verify your claim.
4
Submit to the Local Treasurer
File with the treasurer before September 15 or before summer taxes are due, whichever is later.

Frequently asked questions

Who can apply to defer summer taxes?: The form lists qualifying principal-residence categories, including age 62 or older and certain disability or service-related qualifications. It also provides a separate qualification for agricultural real property.
How do I submit the summer tax deferment application?: File it with the treasurer of your city, village, or township before September 15 or before your summer taxes are due, whichever is later. Do not send it to the Michigan Department of Treasury.
Do I need a notary for the summer tax deferment application?: No. Sign and date the application; it does not identify a notarized attachment. The local treasurer may request additional documentation to verify your claim.
When must deferred taxes be paid?: The form says deferred taxes must be paid on or before February 14 to avoid penalty and interest.

Need something notarized?

This Application for Deferment of Summer Taxes doesn’t need a notary, but Michigan residents can notarize other documents online with a commissioned online notary.