COUNTY BOARD OF COMMISSIONERS
EQUALIZATION AND APPORTIONMENT COMMITTEE
April 7, 2010
MEETING COMMENCED: 4:30 PM in Controller’s Office, Main Floor of Courthouse
MEMBERS PRESENT: Jim Moore, Chair; Don Cooper and Don McLean
MEMBERS ABSENT: None
OTHERS PRESENT: Kathy Jones, Appraiser, Equalization Department, and Sharon Kennedy, Equalization Director
Agenda Item: Additions/Deletions to Agenda
NONE MADE
Agenda Item: Public Comments
NONE MADE
Agenda Item: Correspondence and Information Items
NONE PRESENTED
Agenda Item: 2010 County Equalized Values:
Equalization Director Kennedy presented the 2010 County Equalized Values. The total 2010 Equalized Value for the county is $1,374,256,999 (see page 1 of Equalization Report).
She explained that the values presented on the report are the basis for completing the State required forms which must be completed and sent to the State before the end of April. The equalization process and the valuations presented were discussed in detail.
It was moved by Commissioner McLean and seconded by Commissioner Cooper that the equalized values as presented by Equalization Director Kennedy be adopted as reported and that all state required forms regarding same be completed and filed as required by statute.
On a voice vote, the motion was CARRIED.
Agenda Item: Tentative 2010 Taxable Values:
As an informational item, Equalization Director Kennedy also presented the tentative 2010 taxable values and explained the capped value formula as it relates to taxable values. It was explained that the county’s projected tentative taxable value is $1,037,013,340 which includes new construction and any uncapped transfers that occurred in 2009. The final taxable values for the county will be calculated in May, after preliminary State equalization occurs and after all of the homestead information has been provided by the local assessors. Once those taxable values are finalized, all of the Headlee calculations will be made by the director, and the county’s operating millage, after a truth in taxation public hearing is held, will be determined by the County Board.
It was moved by Commissioner Cooper and seconded by Commissioner McLean that a Truth in Taxation public hearing be scheduled to take place at the beginning of the June 14, 2010 County Board meeting.
On a voice vote, the motion was CARRIED.
Agenda Item: Continuing Education
Equalization Director Kennedy explained that each staff member is required to complete continuing education to maintain certification. The Equalization Department is working with Jim Lucas of Michigan State University Extension Service to provide some of the required continuing education classes locally on June 30. Staff will be scheduled to attend that training as well as others throughout the year as necessary. Every effort to reduce the time away from the office will be made.
It was moved by Commissioner Cooper and seconded by Commissioner McLean that should the need arise, to accommodate attendance at continuing education classes, with advance notification of administration, the office may be closed during those periods.
On a voice vote, the motion was CARRIED
Agenda Item: Other items of concern
The Commissioners and Chairman Moore discussed the schedule for calculating final taxable values, Headlee fractions, millage rates, and processing Tax Rolls, the steps necessary to accomplish the tasks ahead, together with annual appraisal and sales studies.
Agenda Item: Commission Comments
Chairman Moore complimented the entire Department for a job well done and on the reports presented.
Adjourn
The meeting was adjourned at 5:15 pm.
JAMES MOORE, Chairman, Equalization and Apportionment Committee
Sharon H. Kennedy, Equalization Director Recorder