What is the City's fiscal year?
July 1 - June 30.
Who pays property taxes and how are they calculated?
All owners of real and personal property in the City pay property taxes. Real property represents land and buildings. Personal property represents the furniture, fixtures and equipment of businesses in the City of Brighton. Property taxes are calculated by multiplying two factors, the taxable value of the property and the millage rate. The taxable value, which is determined each year by the City's assessor, represents 50 percent of the true market value of the property reduced by the effects of the Headlee Amendment and Prop A. Each governing body that levies property taxes sets its own millage annually. A mill represents $1 per $1,000 of taxable value.
When are tax bills mailed, when are they due and what units of government do they support?
Each taxpayer of the City receives two tax bills each year. Bills mailed by July 1 are due on August 15 and are comprised of taxes for the City of Brighton and the State Education Tax Fund. Bills mailed by December 1 are due by February 28 or 29 and are comprised of taxes for Livingston County, the Livingston Educational Service Agency, Brighton Area Schools, Brighton District Library, State Education Tax Fund and the Brighton Area Fire Authority. Postmarks are not accepted as the payment date.
Who pays utility bills and how are they calculated?
All users of the City's water and sewer utility systems pay utility user fees and charges as adopted annually by resolution of the City Council. The fees and charges are determined by a rate methodology established as a result of a rate study that was designed to allow the user fees and capital contributions to fully support the operations, maintenance, administration and capital of the City's utilities.
When are utility bills mailed and when are they due?
Each utility customer receives their utility bill(s) on a bi-monthly basis. The bills are mailed the 1st of each respective month and are due by 20th of that month.
What reports are available on the City of Brighton's finances?
The City has two main financial reports that are available to the public. The first of these reports is the Annual Budget, which is adopted each May. The budget provides a financial blueprint for what the City plans to do in the next fiscal year and includes the first year of a six-year capital improvement plan, which outlines the major projects the City anticipates undertaking. The second report is the Consolidated Annual Financial Report (CAFR), which provides a detailed historical record of the City's prior fiscal year. The CAFR includes a Letter of Transmittal and Management Discussion and Analysis from the Finance Director, which outlines significant financial policies and developments; numerical financial information and operating data; the auditor's report letter; and financial statements, which include balance sheets, income statements, comparisons to the budget, statements of net assets and a statement of activities. Visit the Finance section of our website to view these reports.