Gratiot County certifies 2024 apportionment report; board OKs millage computations

Keegan Bickel presented the county’s 2024 apportionment report and the Board of Commissioners moved to certify it.

Bickel described the apportionment report as “a summary of all of the millages and special assessments that are to be levied within the county,” and explained that the report compiles taxable-value figures, millage rates and special-assessment information from each taxing authority, including school districts that cross county lines. He walked commissioners through the millage reduction fraction process, saying the fraction reduces millages when a taxing authority’s taxable value grows faster than inflation.

Commissioners asked clarifying questions about the forms used in the process — including the L-4028 (millage reduction computation) and the L-4034 (calculation worksheet) — and staff explained how those forms are gathered from townships and adjacent counties to produce the intercounty totals for school districts. After discussion the board voted to certify the apportionment report as presented.

Why this matters: the apportionment report is the technical document used to generate tax-rate requests and estimate tax dollars for the county and other taxing authorities; certification completes a statutory step that allows taxing authorities to finalize their millage and levy information for the coming year.

What’s next: certification enables taxing authorities to proceed with their tax-rate requests and the county’s financial staff to finalize tax collections assumptions for the fiscal year that began Oct. 1.