COUNTY BOARD OF
COMMISSIONERS
EQUALIZATION AND
APPORTIONMENT COMMITTEE
April 4, 2007
MEMBERS PRESENT: Jim Moore, Chair; Don Cooper and Scott Shackleton,
MEMBERS ABSENT: None
OTHERS PRESENT: Karen Shackleton, Kathy Munson, Appraiser, Equalization Department, and Sharon Kennedy, Equalization Director
Agenda Item:
Additions/Deletions to Agenda
NONE MADE
Agenda Item:
Approval of the Agenda
It was moved by Commissioner Shackleton and seconded by Commissioner Cooper to approve the agenda as presented.
Agenda Item:
Public Comments NONE MADE
Agenda Item:
Correspondence and Information Items NONE PRESENTED
Agenda Item: 2007 County Equalized Values.
Equalization Director Kennedy presented the 2007 County Equalized Values. The total 2007 Equalized Value for the county is $1,309,652,674.
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 explained also that the assessed values are equalized before taxable values can be calculated for the county. It was further explained that pursuant to PA 512 of 2005, all of the “PILT” properties owned by the State of Michigan, and commonly known as “State Ag” property were shifted off of the ad valorem assessment roll onto a new roll in 2006. These properties will continue to be taxed on the special roll, but only at the 2004 tax rates. Additional work will have to be put forth to maintain and monitor this special roll.
It was moved by Commissioner Cooper and seconded by Commissioner Shackleton 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 2007
Taxable Values:
Equalization Director Kennedy also presented the tentative 2007 taxable values and explained the capped value formula as it relates to taxable values. It explained that the county’s projected tentative taxable value is $945,226,413 which includes new construction and any uncapped transfers that occurred in 2006. 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 will be determined.
It was moved by Commissioner Shackleton and seconded by Commissioner Cooper that the tentative 2007 taxable values be accepted into the record.
On a voice vote, the motion was CARRIED.
Agenda Item: Continuing
Education
Equalization Director Kennedy explained that staff members will be attending annual required continuing education classes in June, which may necessitate office closings to accommodate staff attendance of these trainings. She explained that we are fortunate to have the opportunity to attend these classes locally instead of traveling and incurring larger expenses to attend the required classes. Every effort to reduce the time away from the office will be made.
It was moved by Commissioner Shackleton and seconded by Commissioner Cooper that reasonable measures may be taken during the trainings, including closing during lunch hours, to allow staff required breaks, etc., while office is short staffed due to staff members attending classes, but any full day closures would only occur after advising the commission.
On a voice vote, the motion was CARRIED.
The Commissioners and Chairman Moore discussed the schedule for calculating final taxable values, Headlee fractions, millage rates, and processing Tax Rolls, the steps necessary, together with annual appraisal studies, and the additional work load placed on staff which will again this year necessitate an increase from time to time of staff hours to 40 hour weeks. It was determined that this possibility has been provided for in the current year’s budget and the director is authorized to increase staff hours up to 40 hours per week as the work load demands.
Director Kennedy also reviewed with Commissioners and Chairman Moore the parcel mapping project. Whitefish Township acquired parcel maps last year based on the 2003 assessment rolls which the county has on its computer system. Several other townships are now interested in acquiring their parcel maps as well. The county has all township parcel maps done through various dates beginning with the 2003 assessment rolls except 4 townships (Bay Mills, Detour, Raber, and Trout Lake). The maps are provided in both printed and electronic format. We are able to also add other layers to the maps, i.e., roads, waterways, zoning, special assessment districts, school district, tax class, etc. Costs vary for the townships depending on updates and layers requested.
Commissioner Cooper complimented the Department on the presentations made.
The meeting was adjourned at 5:45 pm.
__________________________________
JAMES MOORE, Chairman, Equalization
and Apportionment Committee
__________________________________
Sharon H. Kennedy, Equalization Director
Recorder