Difference in summer and winter property taxes.

Summer and winter property taxes are two separate tax bills that homeowners receive in many areas, especially in states like Michigan. They are billed at different times of the year and fund different types of services.

Summer property taxes are typically billed around July 1st and are collected by your city or township. These taxes usually go toward funding local schools, intermediate school districts, community colleges, and municipal services such as police, fire, and public works. Because they often include school operating millages, the summer tax bill is usually higher than the winter one.

Winter property taxes, on the other hand, are billed around December 1st and are usually collected by the county treasurer. Winter taxes are used to fund county-level services such as roads, jails, public health, libraries, and sometimes cultural institutions like zoos or museums. These bills are often lower than summer taxes.
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The due dates are important: summer taxes are due in July, and winter taxes are due in December, but penalties for non-payment typically begin accruing in February for both. If either tax bill goes unpaid long enough, the property can become delinquent and eventually face tax foreclosure.
Homeowners with a homestead exemption usually receive a reduction on certain portions of their tax bill, particularly the school operating millage, which helps lower the summer taxes.