What is the Apportionment Report?

Taxable Values, which directly relate to the kind of property you own, are literally only half of the equation used to compute your taxes.  The other half involves the tax rate, or millage rate, that is levied by every unit of government and taxing authority within which your property is located.  The annual report that organizes these rates and projects the tax dollars that they will generate is called the Apportionment Report.  It is completed and must be approved by the County Board of Commissioners in October or November.  Per PA 35 of 2001, the Equalization Director must file the report no later than December 1.

By way of example, if your property is within the Saline School District in Lodi Township, it will (along with every other property within this district) be subject to a millage rate of 0.9351 levied by Lodi Township, 26.8471 levied by Saline School District, 7.1532 levied by Washtenaw County, etc., for a total homestead millage rate of 32.8685.  (The total millage rate applied to a property will depend upon whether the property has applied for and qualifies for the homestead, or Principle Residence Exemption (PRE), which exempts the 18.0000 school operating mills.)  Since 1978, the Headlee Amendment has limited local governments’ ability to spend by reducing (or “rolling back”) millage rates proportionately to the growth in the total tax base.  Each May, Equalization calculates these Millage Reduction (Rollback) Fractions for every taxing unit and authority, according to MCL 211.34d.  Ultimately, the number of mills levied is left to the voters and determined by their willingness to approve new millages or renew existing ones.

Our example property in Lodi Township, if it has a Taxable Value of 200,000 and is subject to the homestead rate of 32.8685 mills, would pay a total annual tax bill of $6,573.70.  The formula is as follows:  (TV x Millage Rate) / 1,000.

Show All Answers

1. Why did someone from the Equalization Department visit my property?
2. Is Equalization the same as my Assessor?
3. Will Equalization raise my taxes?
4. What is an Equalization Study?
5. Why was my property chosen for the current Equalization Study?
6. Can I refuse to participate in an Equalization Study?
7. How is an Equalization Study conducted?
8. What is County Equalization and the Equalization Report?
9. Where do I submit my Property Transfer Affidavit, PA 260 affidavit, or homestead exemption affidavit?
10. Aside from Equalization, how does assessing work in the State of Michigan generally?
11. What is the Apportionment Report?
12. Why is the Property Description Division attached to the Equalization Department?
13. How do I split or combine my property?