To: Board of County Commissioners
From: Mellissa Hayduk, Director of Equalization
title
RE: Approval to adopt the 2025 Apportionment Report
recommendation
BOARD ACTION REQUESTED:
Request approval of resolution to adopt the 2025 Apportionment Report
BACKGROUND:
The Apportionment Report is prepared annually and contains information relative to the Taxable Value, Millage Rates, Special Assessments, etc. levied within each Township and City in Genesee County.
DISCUSSION:
There will be a script provided by legal counsel to follow during the meeting. There will be revised Special Assessment totals supplied by local units, which is normal for this process, and will require amendments to the Apportionment Report.
IMPACT ON HUMAN RESOURCES:
This resolution will have no impact on human resources
IMPACT ON BUDGET:
This resolution will have no impact on the 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:
WHEREAS, the County Clerk/Register (“the Clerk”) has presented to this Board of County Commissioners of Genesee County, Michigan (“this Board”) at this Board’s session of October 29, 2025, all the certain, certified copies of statements and certificates, and of records and resolutions, authorizing or directing moneys to be raised by taxation in the townships, cities, villages, and other taxing units or agencies within Genesee County, for township, school, highway, drain, and other purposes, such statements, certificates, records, and resolutions being those delivered by the township supervisors or other tax assessing, collecting, or responsible certifying officers or agencies within Genesee County to the Clerk for the 2025 levy and assessment of taxes, being the levy and assessment mandated by Michigan Compiled Laws § 211.37 to be determined and directed by this Board; and
WHEREAS, the Clerk also has presented to this Board, at this session, the 2025 Tax Apportionment Report for Genesee County, Michigan (the “2025 Tax Report”), as prepared by the Genesee County Department of Equalization (the “Equalization Department”), which report sets forth various moneys proposed to be raised for county, township, city, village, school, highway, drain, and other purposes; and
WHEREAS, this Board has considered the money needed to be raised for various purposes through such tax levies in Genesee County including, without limitation, the moneys needed by Genesee County itself, and this Board has considered the 2025 Tax Report, which is attached hereto and incorporated herein by reference, and does approve the various rates, millages, levies, valuations, assessments, and apportionments set forth in said 2025 Tax Report.
NOW, THEREFORE, BE IT RESOLVED by this Board, that it is ascertained and determined that there is to be raised through the said 2025 levy and assessment of general ad valorem property taxes the amounts of money that would be raised by applying the millages set forth in the vertical columns as to the respective cities and townships in the 2025 Tax Report, and that there is to be raised through the 2025 levy and assessment of the commercial facilities, industrial facilities, and Obsolete Property Rehabilitation Act taxes the amounts of money that would be raised by applying the millages set forth in entries, if any, as to the respective cities and townships under the headings “CFT/IFT/OPRA SPECIFIC TAX LEVY” in the 2025 Tax Report, and that it is determined that all of said taxes shall be apportioned as indicated in the 2025 Tax Report.
BE IT FURTHER RESOLVED, that the 6 mill State Education Tax is apportioned to the State of Michigan and that there is no other tax or indebtedness to the State of Michigan to be apportioned.
BE IT FURTHER RESOLVED, that the raising of such amounts of moneys as are set forth for township, school, highway, drain, and all other purposes, in the 2025 Tax Report, are by this Board determined and found to be authorized by law, and the collection of special assessments listed therein hereby is authorized to be performed.
BE IT FURTHER RESOLVED, that it is determined that the values of property, both real and personal in the County, for purposes of the 2025 levy and assessment, are as set forth in the 2025 Tax Report, and that this Board directs that such of the several amounts of moneys as are set forth in the 2025 Tax Report to be raised for township, school, highway, drain, and all other purposes, be spread upon the assessment rolls of the proper townships, cities, and villages as set forth in the 2025 Tax Report, which direction hereby is and shall be expressed in terms of millages as stated in the 2025 Tax Report, to be spread against the taxable values as to ad valorem taxes, or, in the cases of the CFT, IFT, and OPRA taxes, against the equivalent values, of properties.
BE IT FURTHER RESOLVED, that the Genesee County Equalization Director shall forthwith transmit to the assessing officer of each assessing unit in Genesee County respective certified copies of this resolution.
BE IT FURTHER RESOLVED, that these actions, directions, and determinations of this Board as set forth precedingly in this Resolution are hereby entered in full, and directed to be entered in full, upon the records of the proceedings of this Board.
BE IT FURTHER RESOLVED, that whereas certain local units of government have not yet supplied the Equalization Department with final, complete data as to such units, it is the intent of this Board to hereafter amend the 2025 Tax Report so as to include such data at such time as the Equalization Department has received all such data and has had an opportunity to prepare such a revised 2025 Tax Report, this Board also reserving the right to make any other amendments to said 2025 Tax Report as shall appear required.
Attachment