About MACT

MACT Group photo, circa 2018


The Michigan Association of County Treasurers was established in 1934. MACT is an organization that promotes the education of our members, assists with the enactment of legislation, shares solutions to problems through networking, promotes and protects the interests of all taxpayers and promotes consistency of operations of Treasurer's Offices throughout the state.

Our Mission

The Michigan Association of County Treasurers provides educational and professional growth opportunities for county treasurers, encourages efficiencies in county government and is proactive in State legislation and regulations, which affect county government, property tax collection and treasury management.


What MACT does, who we are, and what we provide for our communities.
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County Treasurers

The office of the County Treasurer was established by the Michigan State Constitution. The County Treasurer is elected on a partisan basis for a four-year term. The duties and powers of the County Treasurer are provided by state law and by authorization of the Board of Commissioners, under the guidance of the State Treasury Department.

The two main roles of the County Treasurer are the collection of delinquent taxes and the custodian of all county funds.

The County Treasurer is also responsible for the sale of dog licenses, tax clearance of deeds and other documents pertaining to tax histories. By statute, the Treasurer is a member of the County Plat Board, the Election Commission and may also serve on other boards such as Planning Board, Local Development Companies, Economic Development Commissions, Retirement Commissions, Transportation Authorities etc.

The collection of delinquent taxes involves reimbursing all of the taxing units, townships, cities & villages, schools, intermediate schools, libraries etc., for their delinquent taxes through the delinquent tax fund. This may or may not involve the sale of bonds to finance those reimbursements. The county then collects the delinquent taxes with interest. If taxes remain unpaid for 2 years after the due date, the county through an extensive procedure; forecloses on the taxes and sells the properties at auction.

The Treasurer receives money from many sources. The principle source is from property taxes. Other income is received from state and federal grants, interest income from investments, court fines and other service fees. The Treasurer is responsible for investing the idle funds of the county, in accordance with the investment policy as set forth in a Board of Commissioners resolution.