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Leelanau County board unanimously adopts 2026 Equalization Report
Summary
The Leelanau County Board of Commissioners approved Resolution No. 2026-008 on April 14, adopting the county's 2026 Equalization Report and L-4024. The vote was 7-0; the resolution directs representation before the State Tax Commission if needed.
The Leelanau County Board of Commissioners voted unanimously to adopt the county's 2026 Equalization Report and the L-4024 statutory form during a special session on April 14.
Equalization Director Andrew Giguere presented the 2026 report to commissioners and answered their questions before a motion to adopt was made. "MOTION BY WALTER THAT THE LEELANAU COUNTY BOARD OF COMMISSIONERS APPROVE LEELANAU COUNTY RESOLUTION #2026-008, A RESOLUTION APPROVING THE 2026 LEELANAU COUNTY EQUALIZATION REPORT. SECONDED BY ROBBINS," the record shows. Commissioner Mark Walter moved the measure; Commissioner Rick Robbins seconded it.
The board conducted a roll-call vote, with Commissioners Mark Walter, Ty Wessell, Steve Yoder, Gwenne Allgaier, William Bunek, Alan Campbell and Rick Robbins all voting yes. The motion carried 7-0, formally adopting Resolution No. 2026-008 and certifying the county's equalized valuations as prepared by the Equalization Department.
The resolution states that the proposed starting ratios were published on or before the third Monday of February and that the Equalization Department analyzed the final assessment rolls approved by local boards of review. It also directs Corporate Counsel and the Equalization Director to represent the Board before the State Tax Commission at the statutory annual meetings on May 11 and May 26, 2026, if necessary.
Commissioner Mark Walter suggested providing the report as an electronic PowerPoint next year rather than only a hard copy. "A PowerPoint would be nice electronically next year instead of a hard copy," Walter said.
There were no public comments during the meeting and no declarations of conflict of interest. Chairman Steve Yoder adjourned the special session at 3:46 p.m.
The action finalizes the county's certified equalized valuations for 2026; the resolution and the L-4024 form are part of the county's statutory filing process with the State Tax Commission.
