CHIPPEWA COUNTY EQUALIZATION AND APPORTIONMENT COMMITTEE
MEETING MINUTES
APRIL 3, 2003
 
 
A regular meeting of the Chippewa County Board of Commissioners= Equalization and 
Committee was held on Thursday, April 3, 2003 at the Chippewa County Courthouse , Sault Ste.
Marie, Michigan. Chairman James Moore at 5:30 pm with a quorum.
 
MEMBERS PRESENT: JAMES MOORE, CHAIRMAN
 RITA DALE, MEMBER  DON COOPER, MEMBER
 
Others in attendance: Sharon Kennedy, Equalization Director
 
I.  Additions/Deletions to Agenda. Chairman James Moore called for additions or deletions 
  to the agenda. Hearing none, the agenda was approved as presented.
 
II.  Public Comments. Chairman James Moore called for public comments. No public 
  comments were offered.
 
III.  2003 Equalization Report. Sharon Kennedy, County Equalization Director, presented the
  2003 Equalization Report, and discussed how the equalized values are derived. She went 
  on to point out that page 1 of the report indicates our county grew by 107,571,222 or 
  11.42%, the single largest growth-year in her tenure (22 years). Drummond Island 
 experienced the most growth, being $28,758,663 which is over 25% of the total county 
 growth for this year. Whitefish follows with an increase of $12,595,679, or 12% of this 
 year's total county growth. These large increases are attributed to active resort/leisure 
 property sales fired by attractive mortgage rates, low inflation, and a shift of investment 
 strategies from less stable investments to real estate investments. While increases in 
 equalized value do not equal increases in taxable value, due to Proposal A, future 
 transferred parcels will uncap to equalized values, thereby guaranteeing a stable taxable
  growth for the county. 
 
 Mrs. Kennedy also pointed out that the Agricultural class, again with Drummond Island 
 leading the way, had the greatest growth due to a sharp increase in the State Agricultural 
 property. State Agricultural property is that property owned by the State of Michigan 
 upon which taxes are paid. Of course, the residential class also grew a substantial 
 amount: $83,886,360 or 11.84%.
 
 The committee discussed a number of issues related to data shown in the report and were
 favorably impressed by the report and its overall presentation and the fact that this report 
 as well as all others the equalization department is required to produce has been prepared 
 in a timely manner. Compliments were extended to the department for a job well done.
 
 
 
 It was moved by Commissioner Cooper and seconded by Commissioner Dale, to 
 recommend the 2003 equalization report. On a voice vote, the motion was CARRIED.
 
IV. Tentative 2003 Taxable Values. Mrs. Kennedy also reviewed projected 2003 tentative 
 taxable values. Preliminary calculations indicate that the taxable value of the County will 
 increase approximately 4.8% over the 2002 taxable values. She also reported that final 
 taxable values are not computed until after the MAY 1ST HOMESTEAD FILING 
 DEADLINE. Statute requires Equalization Director to submit final taxable valuation 
 tabulation to the State Tax Commission by the 4th Monday in June. Ours will be done 
 and sent in by the end of May.
 
V. Review of upcoming departmental deadlines and ongoing projects. Mrs. Kennedy also 
 reviewed several upcoming deadlines and projects the department must accomplish 
 before fall: Land Value, Sales, and Appraisal Studies; An Interim Status Report; Final 
 Calculation and Certification of Taxable Values; Headlee Calculations and projected 
 maximum millage rates; Reviewing and processing documents affecting the tax rolls; 
 collection data for and calculating summer tax rolls; adjusting tax rolls; processing land 
 division applications; processing address requests etc.
 
VI. Annual school for departmental staff, week of June 1, 2003. Mrs. Kennedy explained 
 that each year, a week-long school is held at LSSU for assessing/appraising personnel. 
 The school is excellent and provides much needed education at a reasonable cost. She 
 requests that she be allowed to close the office during the week of June 1 to accommodate
  staff attendance at the school. 
 
 It was moved by Commissioner Cooper and seconded by Commissioner Dale, to allow 
 closure of the Equalization Department during the week of June 1 to accommodate staff 
 attendance of assessing/appraising classes at LSSU. On a voice vote, the motion was 
 CARRIED.
 
VII. Other matters of concern: 
 
 Commissioner Cooper asked for an update on the Charlotte Beach land dispute. Mrs. 
 Kennedy responded that the State Tax Commission had not yet brought the matter before 
 the Tax Tribunal so all taxable values in that area, except those parcels that have sold 
 since 1996, are still capped at a very low value. She further reported that the Bruce 
 Township Assessor had increased the assessed values to reflect market value last year.
 
 Commissioner Cooper asked for a report on the value of properties held in trust for the 
 Sault Tribe. Mrs. Kennedy mentioned that she had prepared a report last year for the 
 controller which might contain some of the information Commissioner Cooper is 
 interested in, and would get Commissioner Cooper a copy and would research the other 
 properties not covered by the report.
 
The meeting was adjourned at 6:15 pm.