Treasurer walks commissioners through 2025 apportionment report, millage reduction fraction

Gratiot County Treasurer Jesse presented the county’s 2025 apportionment report and walked commissioners through the forms and calculations that determine how millages are certified and applied to taxable values.

The presentation summarized each piece of the apportionment paperwork: the L4028 intercounty millage reduction fraction form, the L4034 calculation worksheet and the L4029 tax rate request form used by taxing authorities to request levies. Jesse explained the millage reduction fraction — sometimes called the Headley reduction — is applied when a taxing authority’s taxable value grows faster than the allowed inflation rate; the fraction reduces certain millage rates to offset some of the taxable‑value growth and lower the tax burden on property owners.

‘‘This report is created throughout the year using several different reports. These reports are the millage reduction fraction computations form or the L4028,’’ Jesse said, and then showed members where the reduction fraction appears on the L4029 form that is ultimately used to levy the mills.

Why it matters: The apportionment report certifies the millages that appear on property tax bills for townships, schools, special authorities and the county. If taxable value growth exceeds the inflation cap used in the formula, a millage reduction fraction will be applied and individual millage rates will be reduced proportionately.

How the forms fit together: Jesse said the county compiles intercounty L4028 reports because school districts cross county lines; the combined reports feed the L4034 worksheet and then the L4029 applies the millage reduction fraction to each authority’s millage rate. The board reviewed sample pages showing township operating millages, voter‑approved millages and special assessments.

Board action: After the presentation, a commissioner moved to approve the apportionment report; the board voted to approve it as recorded.