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County Apportionment

Click here to edit your link textTax Apportionment Reports:

(if specific report year is not available above, please contact Wayne County's Assessment and Equalization Division for a copy of that report.)

The County Board of Commissioners, at its annual session in October in each year, determines the amount of money to be raised for county purposes, and apportions the amount and also the amount of the state tax and indebtedness of the county to the state among the several townships in the county in proportion to the valuation of the taxable real and personal property. The apportionment is then entered at large on county records.

Section 209.5 MCL requires each County Board of Commissioners to meet on the Tuesday following the second Monday in April to review and equalize the assessed valuations as set forth by the local units. The bottom line equalization duty of the County Board of Commissioners is to equally distribute the countywide tax burden among its townships and cities. The Board of Commissioners in each county must determine whether all taxable property has been equally and uniformly assessed. If the County Board of Commissioners determines that an inequality exists, the Board is statutorily required to correct the inequality. The Board shall add to or deduct from the totals of the individual townships or city's class or classes of property an amount which, in its judgment, will produce a sum which represents the correct valuation of the individual class of property (Section 211.34 MCL).

The Board of Commissioners also directs that the money proposed to be raised for township, school, highway, drain, and all other purposes as authorized by law, shall be spread upon the assessment roll of the proper townships, wards, and cities. This action and direction is then entered upon the record of the proceedings of the Board, and is final as to the levy and assessment of all the taxes, except if there is a change made in the equalization of any county by the State Tax Commission. The direction for spread of taxes shall be expressed in terms of millages to be spread against the taxable values of properties and shall not direct the raising of any specific amount of money.