To: Board of County Commissioners
From: Mellissa K. Hayduk, Genesee County Equalization Director
title
RE: Approval of Amendments to the 2025 Apportionment Report
recommendation
BOARD ACTION REQUESTED:
Request approval of resolution to amend the 2025 Apportionment Report
BACKGROUND:
The Apportionment Report is amended annually to reflect any necessary changes to Taxable Value, Millage Rates, Special Assessments, etc. levied within each Township and City in Genesee County.
DISCUSSION:
Attached please find the “2025 Tax Apportionment Report for Genesee County, Michigan” that has been amended in its entirety to include the following:
City of Linden - Linden Schools - Genesee ISD - The apportionment report was amended for a change to the City of Linden - Linden School GISD levy. They are levying ½ of the millage rates in the summer and ½ in the winter. The total millage levied was correct and not changed. Only the distribution of the rates between the summer and winter were changed. This resulted in revisions to the following page(s):
50
Several local units of government have submitted revised Special Assessment Totals. The following pages have revisions to Special Assessments:
8, 22, 28, and 50
IMPACT ON HUMAN RESOURCES:
This resolution will have no impact on human resources.
IMPACT ON BUDGET:
This resolution will have no impact on human budget.
IMPACT ON FACILITIES:
This resolution will have no impact on facilities.
IMPACT ON TECHNOLOGY:
This resolution will have no impact on technology.
CONFORMITY TO COUNTY PRIORITIES:
This process embraces all four of the County’s priority areas through transparency, collaboration, accountability, and communication.
resolution
TO THE HONORABLE CHAIRPERSON AND MEMBERS OF THE GENESEE COUNTY BOARD OF COMMISSIONERS, GENESEE COUNTY, MICHIGAN
LADIES AND GENTLEMEN:
BE IT RESOLVED, by this Board of County Commissioners of Genesee County, Michigan, that the 2025 Tax Apportionment Report for Genesee County (the “Apportionment Report”), which sets forth the various rates, millages, levies, valuations, assessments, and apportionments for Genesee County and was approved and incorporated by reference into Resolution no. 2025-2579 by this Board at its meeting on October 29, 2025, and thereafter amended by Resolution 2025-2667 of this Board at its meeting on November 12, 2025, is hereby amended again for the following reasons in the following ways:
• City of Linden - Linden Schools - Genesee ISD - The apportionment report was amended for a change to the City of Linden - Linden School GISD levy. They are levying ½ of the millage rates in the summer and ½ in the winter. The total millage levied was correct and not changed. Only the distribution of the rates between the summer and winter were changed, which resulted in revisions to page 50; and
• the revised Special Assessment Totals of several local units of government, which resulted in revisions to pages 8, 22, 28, and 50.
BE IT FURTHER RESOLVED, that the Equalization Director shall transmit forthwith to each assessing officer of each assessing unit in Genesee County a certified copy of this Resolution and the herein amended 2025 Genesee County Tax Apportionment Report.
Attachment