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Charlevoix County board accepts 2025 apportionment report, directs tax officers to apportion levies

Charlevoix County Board of Commissioners · March 1, 2026
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Summary

The board accepted the 2025 Apportionment Report required by MCL 211.37, authorizing local assessing officers to apportion and spread 2025 tax rates across Charlevoix County taxing jurisdictions; the resolution passed 5-0. Emily Selph of the Equalization Department presented the report.

Emily Selph, Charlevoix County Director of Equalization, presented the county's 2025 Apportionment Report and the Board of Commissioners voted to accept it during the Oct. 22 meeting.

The resolution, moved by Commissioner Annemarie Conway and seconded by Commissioner Joshua Chamberlain, cited MCL 211.37 and directs local assessing officers to apportion and spread the various tax rates against the 2025 taxable valuations within their taxing jurisdictions in accordance with state law. The motion carried by roll call vote, 5-0.

The apportionment acceptance fulfills the county's statutory obligation under MCL 211.37 to set and distribute tax levies before Oct. 31, and it enables local assessing officers to complete the tax roll calculations for the 2025 tax year. No dollar amounts of the levies were specified in the transcript.

The board took the action as a formal resolution; assessing officers in each local unit will implement the apportionments under the direction provided in the resolution.