S T A T E O F M I C H I G A N BOARD OF COMMISSIONERS OF THE COUNTY OF ALLEGAN. WHEREAS, the Board of Commissioners of the County of

Size: px

Start display at page:

Download "S T A T E O F M I C H I G A N BOARD OF COMMISSIONERS OF THE COUNTY OF ALLEGAN. WHEREAS, the Board of Commissioners of the County of"

Gwendolyn Holland
5 years ago
Views:

1 S T A T E O F M I C H I G A N BOARD OF COMMISSIONERS OF THE COUNTY OF ALLEGAN 2017 MILLAGE LEVY SET COUNTY MILLAGE RATES WHEREAS, the Board of Commissioners of the County of Allegan has held a public hearing on June 8, 2017, for the County General Operating Millage, inclusive of the General Operating Veterans allocation to the Veterans Relief Fund under Act 214 of 1899, the County Road Millage as provided by statute, proposed Senior Services Millage; and WHEREAS, having held said hearing, the Board of Commissioners has determined the levy of said proposed millage to be in the best interests of the County. THEREFORE BE IT RESOLVED that the Allegan County Board of Commissioners approves the following County millage to be levied throughout the County of Allegan in the year of 2017; and County Operating Tax AllocatedVeterans Relief Fund Under Act 214 of 1899 TOTAL COUNTY OPERATING COUNTY ROAD TAX SENIOR SERVICES TOTAL COUNTY MILLAGE FINALLY BE IT RESOLVED that the Board Chairman and

2 County Clerk are authorized to sign the necessary documents on behalf of the Board.

3 ALLEGAN COUNTY EQUALIZATION DEPARTMENT nd Ave. Allegan, MI PH# FAX Matt Woolford, Director Brenda Ritchie, Deputy Director May 26, 2017 RE: Allegan County Millage Rates Rob, We have calculated the millage reduction fraction for Allegan County and have enclosed the supporting worksheets for the Truth in Taxation Hearing scheduled for June 8, Also, you will find the L4029 millage request and the publication for the Truth in Taxation Hearing. The 2017 millage for Allegan County: Operating Op Veterans.0200 Roads.9916 Senior Services.4323 Total Signatures of the Board of Commissioners Chairperson and the County Clerk are required on the millage request report L4029. A singed copy of this report is sent to each township and city for levy. Please return a singed copy to the Equalization Department. Sincerely, Matthew Woolford, MMAO Director of Equalization Allegan County cc: Dean Kapenga, Chairperson Lorna Nenciarini, Finance Director

ALLEGAN COUNTY EQUALIZATION DEPARTMENT 3283 122 nd Ave.

4 ALLEGAN COUNTY EQUALIZATION DEPARTMENT nd Ave. Allegan, MI PH# FAX Matt Woolford, Director Brenda Ritchie, Deputy Director

5 COUNTY : ALLEGAN 2016 Unit Total TV 4,312,758,553 UNIT : ALLEGAN COUNTY 2017 Unit Total TV 4,454,082,356 YEAR : 2017 HEADLEE & MCL ROLLBACK COMPUTATIONS SOURCE AND PRIOR YEAR'S PERM CURRENT CURRENT TRUTH IN ASSESSING CURRENT PURPOSE OF REDUCED & REDUCED MILLAGE PERM. or MAXIMUM OPERATING ONLY NEWLY VOTED MILLAGE REDUCTION REDUCED TRUTH IN EQUALIZATION ALLOWABLE MILLAGE (SEE MCL d(9)) FRACTION MILLAGE * FRACTION MILLAGE RATE Post debt & specials to L4029. Last year's L4029 L4029 col. (6) L4029 col. (7) L4029 col. (8) L4029 col. (9) col. (7) ALLOCATED OPERATING x = x = x = x = EXTRA VOTED ROADS x = x = EXTRA VOTED SENIOR SERVICES x = x = NOTE: The only way to levy more than your maximum millage due to the Headlee rollback is to have voters approve additional millage. x = x = x = x = x = x = x = x = MAXIMUM ALLOWABLE OPERATING MILLAGE UNDER HEADLEE & MCL = TRUTH IN TAXATION COMPUTATIONS 2017 BASE TAX RATE FRACTION: (from L4034) (1) 2016 OPERATING MILLAGE RATE: (actually levied) (2) Type in millage if GU doesn't levy MAX 2017 UNADJUSTED BASE TAX RATE: (w/out hearing) (1) x (2) = (3) CONVENTION FACILITY/LIQUOR TAX: (from above) = (4) HEALTH AND SAFETY ACT: (3) = (5) 2017 BASE TAX RATE: (w/out hearing) (3)(4)(5)=(6) 2017 MAX. ALLOWABLE OPERATING MILLAGE RATE: (from above) = (7) 2017 MINUS BASE TAX RATE: (B.T.R.) (6) = (8) MILLAGE INCREASE: (with a hearing) (7) (8) = (9) or If you plan to levy more than the B.T.R. but less than the Max. Allowable, enter the amount here. (10) (8) = (9) MILLAGE INCREASE BASE TAX RATE = 0.90% MILLAGE INCREASE FROM HEARING* 2017 TV x.001 x MILLAGE INCREASE = $ 240,966 REVENUE INCREASE FROM HEARING 2017 TV x 2017 BASE 1 = 26,672, TV x 2016 ACTUAL OPER RATE 26,238,392 = 1.65% 2017 OVER 2016 REVENUE INCREASE WITHOUT HEARING *Must be published in notice of public hearing on increasing property taxes. Your 2017 millage cannot exceed your maximum under Truth in Taxation unless authorized by the governing body at the hearing. Your 2017 millage cannot exceed your Headlee maximum without a millage election. 5/26/ :48 Headlee TinT.xls 5/26/ :50 AM

6 ALLEGAN COUNTY TRUTH IN TAXATION REVENUE GAIN CALCULATION TRUTH IN PURPOSE AND HEADLEE MILLAGE GAIN UNIT'S TAXATION SOURCE OF MAXIMUM WITH TRUTH TAXABLE REVENUE MILLAGE AMOUNT IN TAXATION VALUE GAINED ALLOCATED OPERATING x 4,454,082,356 = $ 184,176 EXTRA VOTED ROADS x 4,454,082,356 = $ 39,552 EXTRA VOTED SENIOR SERVICES x 4,454,082,356 = $ 17, x = $ x = $ x = $ $ 240,966 BALANCES BALANCES $ 240,966 MAXIMUM ALLOWABLE MILLAGES WITHOUT TRUTH IN TAXATION HEARING MAXIMUM MAXIMUM PURPOSE AND HEADLEE MULTIPLIER MILLAGE REVENUE SOURCE OF MAXIMUM WITHOUT WITHOUT WITHOUT MILLAGE AMOUNT TR. IN TAX. TR. IN TAX. TR. IN TAX.M120 ALLOCATED OPERATING x = $ 20,387,003 EXTRA VOTED ROADS x = $ 4,377,116 EXTRA VOTED SENIOR SERVICES x = $ 1,908, x = 0 $ x = 0 $ x = 0 $ TOTALS $ 26,672,381 BALANCES BALANCES ,672,381 Headlee TinT.xls 5/26/ :50 AM

7 Michigan Department of Treasury This form is issued under MCL Sections e, ORIGINAL TO: County Clerk(s) L (397) and d. Filing is mandatory; Penalty applies. COPY TO: Equalization Dept.(s) COPY TO: Each Twp or City Clerk 2017 TAX RATE REQUEST (This form must be completed and submitted on or before September 30.) MILLAGE REQUEST REPORT TO COUNTY BOARD OF COMMISSIONERS County PLEASE READ THE ALLEGAN 2017 Taxable Value of All Properties as of ,454,082,356 INSTRUCTIONS ON Local Government Unit THE REVERSE SIDE ALLEGAN COUNTY CAREFULLY. You must complete this form for each unit of government for which a property tax is levied. Penalty for nonfiling is provided under MCL Sec The following tax rates have been authorized for levy on the 2017 tax roll. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Original Sec Millage Millage Millage Millage Rate Current Year "Headlee" Millage Rate Truth in Assessing Maximum Requested Requested Expiration Authorized Permanently Millage Permanently or Equalization Millage allowable to be to be Date of Purpose of Date of by Election, Reduced by Reduction Reduced by Rollback Millage Levied Levied Millage Source Millage Election Charter, etc. MCL d "Headlee" Fraction MCL d "Headlee" Fraction Rate* July 1 Dec. 1 Authorized ALLOCATED OPERATING 11/2/ UNLIMITED Op Vet UNLIMITED EXTRA VOTED ROADS 8/7/ /31/2017 EXTRA VOTED SENIOR SERVICES 8/5/ /31/2017 Total Authorized (exclude debt) Prepared by CoSign Verified by Title CoSign Title DateCED CoSign Date Matthew Woolford MMAO EQUALIZATION DIRECTOR 5/26/2017 As the representatives for the local government unit named above, we certify that these requested tax levy rates have been reduced, if necessary, to comply with the state constitution (Article 9, Section 31), and that the requested levy rates have also been reduced, if necessary, to comply with MCL Sections e, , and for LOCAL school districts which levy a Supplemental (Hold Harmless) Millage, MCL (3). Clerk Signature Type Name Date Secretary Bob Genetski, Clerk Register Chairperson Signature Type Name Date President Dean Kapenga, Chairperson *Under Truth in Taxation, MCL Section e, the governing body may decide to levy a rate which will not exceed the maximum authorized rate allowed in column 9. The requirements of MCL e must be met prior to levying an operation levy which is larger than the base tax rate but not larger than the rate in column 9. Local School district Use Only. Complete if requesting millage to be levied. See STC Bulletin 2 of 2008 for instructions on completing this section. Total School District Operation Rates to be Levied (HH/Supp and NH Oper Only) For Principal Residence, Qualified Ag, Qualified forest and Industrial Personal For Commercial Personal ** IMPORTANT: See enclosed instructions for the correct method of calculating the millage rate in column (5). For all Other

8 2017 MILLAGE REDUCTION FRACTION CALCULATIONS WORKSHEET L4034 INCLUDING MILLAGE REDUCTION FRACTION CALCULATIONS NOT 5/26/ :48 SPECIFICALLY ASSIGNED TO THE COUNTY EQUALIZATION DIRECTOR BY LAW ALLEGAN COUNTY TAXING JURISDICTION: ALLEGAN COUNTY 2016 Unit Total Taxable Value (Prior TV) 4,312,758, Unit Losses to 2016 Taxable Value (MCL d) (Losses TV) 41,317, Additions (MCL211.34d) (Additions TV) 114,611, Unit Total Final Taxable Value (based on S.E.V.) 2017 (Current TV) 4,454,082, Unit Total Taxable Value based on Assessed Valuation (AV based TV) 4,454,082, Unit Total Taxable Value based on C.E.V. (CEV based TV) 4,454,082, Inflation Rate CPI Section d, M.C.L., "Headlee" (for each unit of local government) See STC Bulletins 3 of 1995 and 3 of 1997regarding the calculation of additions and losses. ( 2016 Total T.V Losses) x CPI ( 4,312,758,553 41,317,303 )x = 4,309,884,221 = ( 4,454,082, ,611,011 ) 4,339,471, Millage Reduction ( 2017 Total T.V Additions) Fraction (Headlee) ACTUAL a. Section , M.C.L., "Truth in Assessing" (for cities and townships if S.E.V. exceeds A.V. for 2014 only) 2017 Unit Total Taxable Value based on AV = 4,454,082,356 = Unit Total Final Taxable Value (based on S.E.V.) 4,454,082, Rollback Fraction ACTUAL (Truth in Assessing) 2b. Section , M.C.L., "Truth in County Equalization" (for villages, counties and authorities if S.E.V. exceeds C.E.V. for 2017 only) 2017 Unit Total Taxable Value based on C.E.V. = 4,454,082,356 = Unit Total Final Taxable Value (based on S.E.V.) 4,454,082, Rollback Fraction (Truth in County Equalization) ACTUAL Section e, M.C.L., "Truth in Taxation" (for each taxing jurisdiction that levied more than 1 mill for operating purposes in 2016 only.) ( 2016 Unit Total T.V Losses ) ( 4,312,758,553 41,317,303 ) = 4,271,441,250 = ( 4,454,082, ,611,011 ) 4,339,471, Base Tax Rate Fraction ( 2017 Unit Total T.V Additions ) (Truth in Taxation) NOTE: The truth in taxation BTRF is independent from the cumulative millage reductions provided by MCL sections d and The Base Tax Rate equals the BTRF X 2017 Operating Rate levied. Headlee L4034.xls 5/26/ :49 AM

2007 MILLAGE REDUCTION FRACTION CALCULATIONS WORKSHEET INCLUDING MILLAGE REDUCTION FRACTIONS NOT SPECIFICALLY ASSIGNED TO EQUALIZATION DIRECTOR BY LAW

MICHIGAN DEPT OF TREASURY, STC L-4034 2166 (1-03) 2007 MILLAGE REDUCTION FRACTION CALCULATIONS WORKSHEET INCLUDING MILLAGE REDUCTION FRACTIONS NOT SPECIFICALLY ASSIGNED TO EQUALIZATION DIRECTOR BY LAW