BOARD OF
COMMISSIONERS
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,
Commissioner Don Cooper, and
Commissioner
Scott Shackleton
OTHERS PRESENT: Sharon
Kennedy, Equalization Director
Agenda Item:
Approval of the Agenda
It was moved by Commissioner Shackleton
and seconded by Commissioner Cooper to approve the agenda as presented.
On a voice vote, the motion passed.
Agenda Item:
2006 EQUALIZATION REPORT.
Equalization Director Kennedy presented the final 2006
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 2006 taxable
values which are also contained in the report.
Various other helpful materials are contained in the report
which assist local public agencies in fulfilling statutory
responsibilities, as well as providing information for local businesses.
It was moved by Commissioner Cooper seconded by Commissioner
Shackleton that the Equalization Report be accepted as presented.
On a voice vote, the motion was CARRIED.
Agenda Item: 2006 FINAL
TAXABLE VALUE REPORT
Equalization Director Kennedy presented the Final Taxable
Value Report, which must be filed wth the State Tax
Commission by the third Monday in June, but is always prepared much earlier to
accommodate Headlee and tax roll calculations. The Taxable Value Report is shown on pages 25
and 26 of the
2006 Equalization Report. Mrs. Kennedy
also explained that even though all of the “
The report was reviewed in some detail. It was moved by Commissioner Shackleton and seconded by Commissioner Cooper that the
2006 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 per statute.
Agenda Item: 2006 SUMMER LEVY
Equalization Director Kennedy reminded the Committee that P A 357 of 2004 requires the County to shift two-thirds 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 reported that after application of the Headlee millage reduction
fractions, the County is entitled to levy 5.9314 mils in 2006 for allocated
operating millage.
Two-thirds of that is 3.9542 mills to be collected on the summer tax
rolls and the remaining 1.9772 mills for collection on the winter 2006 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.
The Committee then reviewed with Mrs. Kennedy all of the
steps necessary to prepare the tax rolls, the fact that only two-thirds 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. Furthermore, the Committee 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 Shackleton that 3.9542 mills be
collected in the Summer of 2006, and that the
Resolution as presented to the Committee be presented to the
On a voice vote, the motion was CARRIED.
Chairman’s Comments: None
Adjourn
Commissioner Cooper, seconded by Commissioner Shackleton, moved it to adjourn the meeting.
On a voice vote, the motion was CARRIED.
The meeting was adjourned at