Chief deputy treasurer Jeanviere Adams, appearing by Zoom, asked the Ways and Means Committee to authorize the annual declaration of a delinquent tax revolving fund surplus and transfer $25,987,000 to the county general fund for fiscal year 2025‑26. Adams said the determination was made as of Sept. 30, 2025 and that the transfer will be recorded in the FY2026 budget.

Adams told commissioners the treasurer’s office increased its reserve for litigation “by a substantial amount” because of ongoing claims and potential exposure originating in cases that followed the Rafaele line of litigation. She specifically cited Pung v. Isabella County, a Michigan case for which the U.S. Supreme Court recently granted certiorari and which Adams said could increase the county’s exposure; she said county staff will coordinate with corporation counsel and bring a fuller update to the full commission.

During the exchange, Chair Kenlock asked how the litigation might affect the county going forward and urged the treasurer’s office to brief the chair and clerk and coordinate a presentation to the commission as soon as appropriate. Adams affirmed coordination with corporation counsel and confirmed there are several related cases pending in the Eastern District of Michigan.

Commissioners approved the agenda, including the treasurer’s request, as part of an omnibus motion later in the meeting. The treasurer’s office noted that some pre‑Rafaele claims had been paid out and that others remain under litigation; exact dollar amounts previously paid toward claims were discussed in general terms and were not itemized in the committee record.