Packet presented 2026 Apportionment Report and resolution required by state law
Oct 20, 2026
Equalization staff asked the board to approve the 2026 Apportionment Report and authorize certification to the State Tax Commission; the packet contains the full apportionment tables, millage rates by taxing unit, and statutory citations (MCL 211.37 and MCL 207.12).
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Equalization Director Joshua Simmons submitted the county’s 2026 Apportionment Report and a draft resolution authorizing the director to certify millage spreads to the State Tax Commission and Department of Treasury. The packet explained that MCL 211.37 requires the County Board of Commissioners to apportion property tax levies by Oct. 31 each year and provided calculation tables, statements showing millage rates across townships, school districts, and other taxing units, and a staff memorandum describing the statutory responsibilities and the source of the taxable valuations (approved earlier in the year and not reflecting later Board of Review or Tax Tribunal changes).
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