Antrim County 2015 EQUALIZATION REPORT

ANTRIM COUNTY EQUALIZATION DEPARTMENT Polly Cairns, Director

Phone (231) 533-6320 203 E Cayuga, P.O. Box 541 Fax (231) 533-5907 Bellaire, MI 49615-0541

To: Antrim County Board of Commissioners

From: Polly Cairns, Equalization Director

Date: April 23, 2015

RE: 2015 Antrim County Equalization Report

Ladies and Gentlemen:

The Antrim County Equalization Department had prepared this equalization report as authorized by the County Board of Commissioners. Pursuant to Michigan Complied Laws Section 211.34; County Board of Commissions shall meet in April each year to determine the County Equalization Value (C.E.V.).

This report is a result of an equalization study performed in each and every class of real property and all personal property in all fifteen (15) townships and five (5) villages in Antrim County.

The Equivalent State Equalized Values for Special Act Parcels, i.e. Act 198 (Industrial Facilities Exemptions) and Act 255 (Commercial Facilities Exemption) are not part of the C.E.V. (County Equalized Value), for the Equalization Report.

All county equalized values are subject to review and change by the Michigan State Tax Commission until the fourth Monday in May, when the final order is issued.

The resolution adopting the 2015 Antrim County Equalization Report is located on the following pages.

Respectfully submitted,

Polly S. Cairns, Director Michigan Master Assessing Officer (Level IV Assessor) Antrim County Equalization Department

Polly S. Cairns

EQUALIZATION 2015

April 23, 2015

By Antrim County Board of Commissioners:

WHEREAS, the Antrim County Equalization Department has established the various valuations of each of the units of government of Antrim County, and

WHEREAS, proposed 2015 starting ratios, as required by State Statutes, were published in the local newspaper by the County Clerk, on or before third Monday of February of this year; and

WHEREAS, each of the all fifteen (15) townships, including five (5) villages have had the opportunity to review the equalization factors with the Equalization Department, and

WHEREAS, this Board of Commissioners feels that these valuations are in order,

NOW, THEREFORE, BE IT RESOLVED, that the Antrim County Board of Commissioners has adopted the 2015 equalized valuations for the townships and villages, as recommended by the Antrim County Equalization Department, contained in this report, pursuant to MCL Sec. 209.5 and Sec 211.34, 1948, as amended

In facilitating the completion of a project of this nature and magnitude, the support of a number of organizations and individuals was absolutely necessary, and I am grateful to all the participants. The burden of maintaining a county-wide property information network while meeting impending statutory deadlines was carried out by staff of the Antrim Equalization Department. In addition, to thank the Antrim County Board of Commissioners for providing the Department with the resources to accomplish these duties. Moreover, I would like to express my gratitude to the Assessors of the Antrim County for their prompt assistance in the assembling and reporting of data for this analysis.

State Constitution commands the legislature to establish a system of property taxation and a system of equalization of assessments. The rationale underlying this approach is that the cost of municipal services, such as police and fire protection, and education should be borne through taxation imposed upon the general public. Taxation is required to be uniform and fair to all taxpayers. County Equalization is required to insure that property taxes are uniform and fair within each County and within the State.

ANTRIM COUNTY EQUALIZATION DEPARTMENT

REPORTS TO:

Antrim County Board of Commissioners Ways & Means Committee

District 1-David Heeres

District 2 – Robert Wilson

District 3 - Karen Bargy

District 4 - Ed Boettcher

District 5 – Robert Bryan Smith

District 6 - Michael Crawford, Chairman

District 7- Laura Stanek, Vice Chairman

District 8- Chuck Johnson

District 9 - Christian Marcus

ADMINISTRATOR

Peter Garwood

DEPARTMENT OF EQUALIZATION

Polly S. Cairns, Director (MMAO–Level IV Assessor) Casey Guthrie, Appraiser

Julie Weston, GIS Technician Laura Rogers, Clerk

SUPERVISORS, ASSESSORS, & VILLAGE PRESIDENTS/MANAGERS

ANTRIM COUNTY – 2015 There are 15 townships and 5 villages in Antrim County (05)

LOCAL UNIT SUPERVISOR ASSESSOR

Banks (01) Thomas Mann Amy Jenema

Central Lake (02) Stanley Bean Jim Keller

Chestonia (03) Milton Simmonds Jim Keller

Custer (04) Roxanne Flake Robert Logee

Echo (05) William Derenzy Amy Jenema

Elk Rapids (06) William White William White

Forest Home (07) Terry Smith Robert Logee

Helena (08) Rick Teague Robert Logee

Jordan (09) Tim Morris Jim Keller

Kearney (10) Rolland Kotz Dave Grimm

Mancelona (11) Dan Robinson Amy Jenema

Milton (12) Lon Bargy Amy Jenema

Star (13) Richard Steel Jim Keller

Torch Lake (14) Alan Martel Amy Jenema

Warner (15) Martin Franckowiak Amy Jenema

VILLAGE PRESIDENT/MANAGER

Village of Bellaire (41- Kearney Twp.) David Schulz

Village of Bellaire (46-Forest Home Twp.) David Schulz

Village of Central Lake (42-Central Lk Twp.) Larry Eckhardt

Village of Elk Rapids (43-Elk Rapids Twp.) Marcia Price

Village of Ellsworth (44-Banks Twp.) Hugh Campbell

Village of Mancelona (45-Mancelona Twp.) Mike Allison

EEQQUUAALLIIZZAATTIIOONN RREEPPOORRTT 22001155 Table of Contents

Item Page

Transmittal Letter 2

2015 Description to Board 3

Department Reporting Committee Information 4

Antrim County Unit Information Listings – 5 Supervisor, Assessor, Presidents, & Manager Listing

Table of Contents 6

Antrim County Map – Assessing Units 7

2014-2015 Total Assessed & Taxable Values 8

Assessed Value by Class & Taxable Value by Class Charts 9

2006-2015 (10-year) Change in Taxable Value 10

Inflation Rate Multiplier History Chart 11

2015 Top 20 Statistics by Taxable Value – Antrim County 12

Equalized Value by Class Chart 13

Equalization Report Antrim County 14

2015 Township Parcel Count 19

2015 State Report L-4024 20

2015 State Form 3127 23

State Tax Commission_ Required County Certification Levels 2015 24

State Tax Commission_ Antrim Required County Certification Level 2015 25

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April 23, 2015Polly S. Cairns

STATE TAX COMMISSION REQUIRED COUNTY CERTIFICATION LEVELS – 2015

Certification level requirements for Counties are as follows:

MAAO Level (3):All local assessing units within a single County have a certification level requirement of MCAO OR The total combined state equalized value of the County is less than $1,985,000,000 AND the total combined state equalized value in the County of the commercial and industrial real and personal classifications, including utility and special acts properties, does not exceed 20 percent of $1,985,000,000 (or $397,000,000).

MMAO Level (4): The total combined state equalized value of the County is greater than $1,985,000,000, or the total combined state equalized value in the County of the commercial and industrial real and personal classifications, including utility and special acts properties, exceeds 20 percent of $1,985,000,000 (or $397,000,000).

2014 State Equalized Values (SEV) have been used to establish required certification levels for 2015 equalization. Certification level requirements for 2015 will not change as a result of final 2015 SEVs.

The SEV of one large commercial or industrial property (major industrial facility, power plant, resort, etc.) may be subtracted from the total SEV used to calculate the level of certification required of the County Equalization Director. To qualify, the County must annually submit, no later than October 31 of the year prior, STC Form 4742 as well as documentation of a contract with an MMAO (4) assessing officer to appraise and assume appeal responsibilities of the affected parcel. If an assessing unit enters into a contract with the County Equalization Director to assess one large commercial or industrial property, that action will not reduce the level of certification required of the County Equalization Director. The value of wind turbines in one or more units may be removed from the total SEV used to calculate required certification level requirements. To qualify, the County must annually submit, no later than October 31 of the year prior, STC Form 4742, as well as documentation indicating the value of wind turbines to be removed from the calculation.

When an Equalization Director is responsible for more than one County, or for one or more Counties and one or more local assessment units located outside the County, the combined SEV for all local units and Counties for which the individual is responsible determines the certification level requirement for each of those units of government. If an assessing unit extends into more than one County, the certification level of that assessing unit shall not be considered in establishing the certification level of a County unless more than 25 percent of the SEV of the assessing unit is located within that County.

The SEV requirements for Counties shall be adjusted annually by the rate of increase in the statewide SEV as compiled by the Assessment and Certification Division, Michigan Department of Treasury; the rate of increase used to adjust 2015 certification level requirements was 3.02%.

County certification levels for 2015 were approved by the State Tax Commission on August 26, 2014 using 2014 State Equalized Values.

END OF REPORT