To: Board of County Commissioners
From: Mellissa K. Hayduk, Equalization Director
title
RE: Approval of the 2026 Summer Property Tax Levy
recommendation
BOARD ACTION REQUESTED:
At the Regular Board Meeting on June 17, 2026, the Board of Commissioners will take action to authorize and direct the levy of the 5.3003 mills for general operating purposes to be levied as the 2026 summer tax and to authorize and direct the signing and submission of the L-4029 Tax Rate Request for the summer levy.
BACKGROUND:
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DISCUSSION:
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IMPACT ON HUMAN RESOURCES:
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IMPACT ON BUDGET:
Revenue generated from the county operating millage is used for budgeting purposes.
IMPACT ON FACILITIES:
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IMPACT ON TECHNOLOGY:
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CONFORMITY TO COUNTY PRIORITIES:
A summer tax levy for general operating purposes supports the County's four priorities by providing a stable and predictable source of revenue necessary to maintain essential services and invest in the community. Community & Economic Growth: Revenue generated through the summer tax levy helps fund county services, infrastructure, and programs that support business development, workforce opportunities, property value stability, and overall economic vitality throughout the county. Long-Term Financial Stability: Collecting the operating revenue during the summer improves cash flow, reduces reliance on short-term borrowing, and provides a consistent funding source that allows the County to plan responsibly for current and future operational needs. Healthy, Livable & Safe Communities: The levy helps support public services that contribute to residents' quality of life, including public safety, health initiatives, infrastructure maintenance, parks, and other programs that promote safe and thriving communities. Inclusive, Collaborative Culture: Stable operating revenue enables the County to continue providing accessible services to all residents while fostering collaboration among departments, local units of government, community organizations, and stakeholders to meet shared goals and community needs. Overall, the general operating tax levy provides a reliable funding mechanism that strengthens the County's ability to deliver services, maintain fiscal responsibility, and supports the well-being and prosperity of its residents.
resolution
TO THE HONORABLE CHAIRPERSON AND MEMBERS OF THE GENESEE COUNTY BOARD OF COMMISSIONERS, GENESEE COUNTY, MICHIGAN
LADIES AND GENTLEMEN:
WHEREAS, this Board of County Commissioners of Genesee County, Michigan, (“this Board”) has complied with the procedures required by section 16 of the Uniform Budgeting and Accounting Act (“Section 16”), MCL 141.436, under which procedures this Board now is permitted to direct to be levied the Summer 2026 County of Genesee (the “County”) ad valorem property taxes at a rate of 5.3003 mills, such rate, following the reduction required by MCL 211.34d, having been proposed by this Board to be levied for general operating purposes; and
WHEREAS, the County, in accordance with the above-referenced procedures required by Section 16, published a Notice of a Public Hearing on Proposed 2025-2026 Genesee County Budget for a hearing, as stated in the Notice, for the purpose of receiving testimony regarding and discussing the property tax millage rate proposed to be levied to support said proposed budget, said Summer 2026 County general operating tax rate being 5.3003 mills following the required reduction, the Notice having been in the form and of the content required by MCL 141.412, and having been published on August 31, 2025, in The Flint Journal (the “Journal”), the Journal being a newspaper of general circulation within the County; and
WHEREAS, this Board held the public hearing noticed in the Notice, such hearing having been held on September 10, 2025, and on that same day following said public hearing, this Board adopted the 2025-2026 Genesee County Budget; and
WHEREAS, the 2025-2026 Genesee County Budget requires a levy of 5.3003 mills for general operating purposes to be authorized for the 2026 Summer Tax billing, which has a tax levy date of July 1, 2026; and
WHEREAS, funds derived from the levy of this millage will be used to support the general operating expenses of the previously adopted 2025-2026 Genesee County Budget.
NOW, THEREFORE, BE IT RESOLVED, that this Board approves and directs the levy of, and authorizes and directs the signing and submission of any certificate and the taking of any other required actions to effectuate the collection of, the Summer 2026 County ad valorem property tax at a rate of 5.3003 mills.