EQUALIZATION AND APPORTIONMENT COMMITTEE
A regular meeting of the
Chippewa County Board of Commissioners Equalization and Apportionment Committee
was held on
MEMBERS PRESENT: James Moore, Chairman, and Don Cooper
MEMBERS ABSENT: Scott Shackleton
OTHERS PRESENT: Sharon Kennedy, Equalization
Director
Kathy Munson,
Equalization Department Appraiser
Agenda Item: Approval of the Agenda
It was moved by Commissioner
Cooper and seconded by Commissioner Moore to approve the agenda as
presented.
On a voice vote, the motion
passed.
Agenda Item: 2005 FINAL TAXABLE VALUE.
Equalization Director Kennedy
presented the 2005 County Equalization Report.
She explained that the equalized values presented in the report, as
approved by the Committee in April, are the basis for calculating the County’s
2005 taxable values which are also contained in the report. The County’s 2005 final taxable value is
$850,751,607, which is a 5.99% increase over the 2004 taxable values. She further explained that all of the millage reduction fractions for all taxing jurisdictions
within
Chairman Moore and
Commissioner Cooper reviewed the report in some detail. It was moved by Commissioner Cooper seconded
by Commissioner Moore that the
Equalization Report and 2005 Taxable Values be accepted 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: 2005 SUMMER LEVY
Equalization Director Kennedy explained that P
A 357 of 2004 requires the County to shift one-third
of its allocated operating millage to the summer tax
roll. She went on to add that P A 513 of
2004, however, requires that property owned by the DNR upon which taxes are
paid, can only be taxed in the winter, and only at 2004 tax rates.
Mrs. Kennedy presented a
draft of the 2005 Tax Rate Request, which shows that the County is entitled to
levy 5.9805 mils in 2005 for allocated operating millage. One-third of that is 1.9935 mills to be
collected on the summer tax rolls and the remaining 3.9870 mills for collection
on the winter 2005 tax roll. She also
presented a report entitled: Estimate of Revenues From
Ad Valorem Taxes which explains the anticipated tax
collections for budgetary purposes.
Mrs. Kennedy also indicated
that the County must formally adopt the millage it
expects to collect in the summer. To
that end, a draft resolution was presented to the Committee.
Both Chairman Moore and
Commissioner Cooper then reviewed with Mrs. Kennedy all of the steps necessary
to prepare the tax rolls, the fact that only one-third of the allocated millage is collected in the summer, while the balance of
allocated and all of the other extra voted county millages
are collected in the winter, the complicated nature of complying with the new
State laws relating to tax collections, and how difficult it is for most
taxpayers to understand the process.
Chairman Moore and Commissioner Cooper reviewed a proposed press release
explaining the partial tax shift and agreed that such a news release would be
helpful to the general public.
It was moved by Commissioner
Cooper and seconded by Commissioner Moore that 1.9935 mills be collected in the
Summer of 2005, and that the Resolution as presented to the Committee be
presented to the
On a voice vote, the
motion was CARRIED.
Commissioner Cooper and
Chairman Moore discussed the schedule for processing Tax Rolls, the steps
necessary, and the additional work load placed on staff, particularly since the
office lost a part-time person in 2004.
It was determined by
Commissioner Cooper and Commissioner Moore that the matter be
placed on the Finance Committee agenda to determine if there is adequate
savings from recent retirement and staff shifting to provide for Equalization
Staff hours being increased to 40 hours per week to accommodate the tax roll
calculations and other duties.
Chairman’s Comments
Chairman Moore complimented
both the Equalization Department staff members and Mrs. Kennedy on a job well
done.
Commissioner Cooper, seconded
by Commissioner Moore, moved it to adjourn the meeting.
On a voice vote, the
motion was CARRIED.
The meeting was adjourned at
______________________________ ______________________________
Sharon H. Kennedy, Recorder James Moore, Chairman