1 2020 mackinac county equalization report cover · cl - 49-003: clark township mi - 49-051: city...

Approved by the Mackinac County Board of Commissioners April 23, 2020

Taxable Values are tentative until June 22nd, 2020.

2020 Mackinac County

Equalization Report

(Continued on Next Page)

CONTENTS Letter of Transmittal

Mackinac County Board of Commissioners 2020 L-4024, dated April 14, 2020

Mackinac County Board of Commissioners 2020 L-4037 (Ad Valorem/Special Acts)

Section 1: Preparation of the County Tax Base Equalization Department Staff

Supervisors and Assessors by Unit

2020 Parcel Count per Unit & Mackinac County Total

Brief Overview: Establishing the Tax Base

STC Bulletin 12 of 2019: Property Tax and Equalization 2020 Calendar

STC Bulletin 13 of 2019: 2020 Property Tax Appeal Procedures

Section 2: Equalization Data: Ad Valorem and Special Acts 2020 Ad Valorem County Totals

2020 Ad Valorem Unit Totals

2020 Special Acts

Summary of Ratios and Factors

Section 3: Analysis 2020: All Those Numbers

Assessed, CEV and Tentative Taxable by Unit

Difference between CEV/SEV and Taxable Value

2019-2020 Equalized Change

2020 Distribution of Real Property: Assessed, CEV and Tentative Taxable Values

2017 – 2020 Distribution of Personal Property: County/State Equalized Values by Class

Analysis by Class-Value Change between 2019 and 2020

Ten Year History of Assessed, Equalized and Taxable Values for Mackinac County

Section 4: By Governmental Unit as Reported by Assessors

L-4022 Report of Assessment Roll Changes and Classification L-4023 Summary Analysis for Equalized Valuation

2020 MACKINAC COUNTY

EQUALIZATION DEPARTMENT

Pamela Chipman, Director, MAAO, PPE

Jolene Larsen, Equalization Clerk, MCAT

Stephanie LaTour, Equalization Clerk, MCAT

Brandon LaJoie, GIS Technician/Equalization Clerk, MCAT

Eileen Evers, Equalization Clerk, MCAT

MACKINAC COUNTY BOARD OF COMMISSIONERS

Jim Hill, Chair

Dan Litzner

Paul Krause

Mike Patrick

Calvin McPhee

MACKINAC COUNTY TWP & CITY OFFICIALSSUPERVISOR ASSESSOR SUPERVISOR ASSESSOR

BB - 49-001: BOIS BLANC TOWNSHIP PO -49-010: PORTAGE TOWNSHIP

STEPHEN SICINSKI, SUPERVISOR PAULA FILLMAN, ASSRBRENT P SHARPE, SUPERVISOR JOAN SCHROKA, ASSR PO BOX 70 PO BOX 70P. O. BOX 898 P. O. BOX 898 CURTIS, MI 49820 CURTIS, MI 49820POINTE AUX PINS, MI 49775-0895 PTE AUX PINS, MI 49775-0898 906-586-9522 ext 3 OFFICE 906-586-9522#5231-634-7275 231-634-7275 fax: 906- 586-3360 [email protected] [email protected]

HC ADDRESSES USE 49775-9809 ZIP CODE ST - 49-011: ST.IGNACE TOWNSHIP

KATIE VANEENENAAM-

BR - 49-002: BREVORT TOWNSHIP STEVEN CAMPBELL, SUPERVISOR CARPENTER, ASSR

W4221 GORMAN RD 1119 S PARK AVEED SERWACH, SUPERVISOR SHERRY BURD, ASSR ST.IGNACE, MI 49781 CEDARVILLE, MI 49719

P. O. BOX 119 1570 S LAKESIDE RD 906-430-0290 906-484-2833MORAN, MI 49760-0119 CEDARVILLE, MI 49719TEL: 906-643-9594 269-685-1574

[email protected]

CL - 49-003: CLARK TOWNSHIP MI - 49-051: CITY OF MACKINAC ISLAND

MARK CLYMER, SUPERVISOR SHERRY BURD, ASSR CITY OFFICE JOSEPH STAKOE, ASSR.P. O. BOX 367 P. O. BOX 367 7358 MARKET STREET 325 E LAKE ST STE #29CEDARVILLE, MI 49719 207 N. BLINDLINE RD. PO BOX 455 PETOSKEY, MI 49770office 906-484-2672 CEDARVILLE, MI 49719 MACKINAC ISLAND, MI 49757 231-348-9800 (PETOSKEY)fax 906-484-2672 OFFICE: 906-484-2672 231-348-7530 FAX

FAX: 906-484-3199 MARGRET M DOUD, MAYOR 231-590-4096 CELL

[email protected] 906-847-3452 [email protected]

GR - 49-004: GARFIELD TOWNSHIPSC - 49-052: CITY OF ST.IGNACE

DONALD BUTKOVITCH, SUPERVISOR JANET MAKI, ASSRPO BOX 148 6402 CO RD 457 CITY OFFICE KYLE MULKA- ASSR.ENGADINE, MI 49827 NEWBERRY, MI 49868 396 N STATE ST 396 N. STATE STREET906-477-6832 (HOME) 906-293-3836 ST IGNACE, MI 49781 ST.IGNACE, MI 49781 [email protected] 906-643-8545 OFFICE 906-643-8797 OFFICE

906-643-9393 FAX 906-643-9393 FAX

HE - 49-005: HENDRICKS TOWNSHIP CONNIE LITZNER, MAYOR [email protected]

HOWARD HOOD, SUPERVISOR ELIZABETH ZABIK, ASSRN5115 HIAWATHA TRAIL 827 POND STEPOUFETTE, MI 49762 MACKINAW CITY, MI 49701906-595-7320 906-290-0369 [email protected]

HU - 49-006: HUDSON TOWNSHIP

EQUALIZATION DEPARTMENTALLYN GARAVAGLIA, SUPERVISOR SUZANNE NELSON, ASSR DIRECTOR CLERKW7803 HIAWATHA TRAIL 7961 HURD RD. PO BOX 136 PAMELA CHIPMAN, MAAO PPE JOLENE LARSEN, MCATNAUBINWAY, MI 49762 NAUBINWAY, MI 49762 100 S. MARLEY, RM 115 100 S. MARLEY, RM 115906-595-7202 HOME 906-595-7378 ST.IGNACE, MI 49781 ST. IGNACE, MI 49781906-595-7315 FAX [email protected] 906-643-7313 OFFICE 906-643-7310

906-635-1551 CELL [email protected]

MA - 49-007: MARQUETTE TOWNSHIP 906-643-8123 [email protected]

JULIA KRONEMEYER, SUPERVISOR KATIE VANEENENAAM-CARPENTER7065 TAYLOR ROAD 1119 S PARK AVE CLERK GIS TECH/CLERKPICKFORD, MI 49774 CEDARVILLE, MI 49719 STEPHANIE LATOUR, MCAT BRANDON LAJOIE906-647-7638 HOME 906-484-2833 100 S MARLEY, RM 115 100 S MARLEY, RM 115906-647-6103 TWP [email protected] ST. IGNACE, MI 49781 ST. IGNACE, MI 49781906-647-1064 FAX 906-643-7315 906-643-7312MO - 49-008: MORAN TOWNSHIP [email protected] [email protected]

PATRICK J. DURM, SUPERVISOR EDWARD VANDERVRIESMORAN TWP. HALL STREET ADDRESS 7160 VENICE DRP. O. BOX 364 W1362 US #2 PORTAGE, MI 49024ST. IGNACE, MI 4978 906- 643-7148 OFFICE

906-643-8027 OFFICE HRS: 1st & 3rd Friday monthly

906-643-7208 FAX 269-720-1928 cell

[email protected]

NE - 49-009: NEWTON TOWNSHIP

FRED BURTON, SUPERVISOR THOMAS KITZMAN

N6610 H-33 673 S. County Rd. 442GOULD CITY, MI 49838 Cooks, MI 49817906-630-6859, ext 3 906- 286-2332 cell 906- 644-2950 home

[email protected]

Mackinac County Trivia

• Mackinac County is Comprised of 11 Townships and 2 Cities

• 691,000 Total Acres (1,080 Square Miles)

• 135,000 Acres of Federal Land

• 199,700 Acres of State Land

• 84 Miles in Length (East to West)

• Approximately 230 Miles of Shoreline

• 37 Islands

• 88 Inland Lakes Covering 25,000 Acres

PARCEL COUNT REPORT As reported on the assessors 2020 L4022's Real/Pers Unit GOVERNMENTAL UNIT REAL PERS Total EXEMPT TOTAL BOIS BLANC 1,713 18 1,731 129 1,860 BBBREVORT 917 22 939 139 1,078 BRCLARK 3,377 156 3,533 243 3,776 CLGARFIELD 3,045 59 3,104 188 3,292 GRHENDRICKS 352 28 380 104 484 HEHUDSON 478 20 498 83 581 HUMARQUETTE 1,277 24 1,301 101 1,402 MAMORAN 1,667 78 1,745 215 1,960 MONEWTON 1,165 43 1,208 127 1,335 NEPORTAGE 2,066 81 2,147 79 2,226 POST IGNACE TWP 1,076 52 1,128 199 1,327 STCITY OF MACKINAC ISLAND 1,217 196 1,413 69 1,482 MICITY OF ST IGNACE 1,554 200 1,754 160 1,914 SC

Mackinac County Totals 19,904 977 20,881 1,836 22,717

Mackinac County Equalization Department April 14, 2020

Brief overview: establishing the tax base… The Equalization Department is the second level in the preparation of assessment rolls for property taxation. The first level begins the process with local unit assessors creating an assessment roll which is reviewed by the March Board of Review. After review and acceptance by the March Board of Review, the assessment rolls are submitted to the county equalization departments. The Equalization Department works on behalf of the County Board of Commissioners. The equalization department assists the Board of Commissioners to establish uniform and fair assessments in the county as the second step to establishing the tax base. The county equalized assessments are reviewed and accepted by the County Board of Commissioners. Finally, the county assessment data is submitted to the State Tax Commission for state wide equalization and review. Article 9, Section 3 of the Michigan Constitution of 1963, as amended, established five requirements regarding assessments and taxes:

The uniform general ad valorem taxation of real and personal property The determination of true cash value of real and personal property The uniform assessment of real and personal property is not to exceed 50% of

true cash value The establishment of a system to equalize assessments The determination of taxable value of each property parcel.

Property Classifications: The classification of real and personal property is completed strictly for the equalization process. Although classification reflects property use, classification does not impact the use of the property. There are six real and five personal property classifications: Real Property Personal Property 100 Agricultural 150 Agricultural 200 Commercial 250 Commercial 300 Industrial 350 Industrial 400 Residential 450 Residential 500 Timber cutover 550 Utility 600 Developmental Adjusting assessed values: Properties physically change and values change. Annual adjustments are required to true cash value and assessed values to reflect changes in physical characteristics and in market conditions. Three types of corrections are used by the assessor to update assessed values; another two modifications are required due to legislation created by the Headlee Amendment in 1994. New: adjusts for value that is coming on to the assessment roll for the first time Loss: adjusts for value that is removed from the assessment roll. Adjustments: reflect positive or negative changes in value required to maintain the assessed value at 50% according to state law. The categories of Headlee additions and Headlee losses are not used in the equalization process.

GRETCHEN WHITMER GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF TREASURY LANSING

RACHAEL EUBANKS STATE TREASURER

P.O. BOX 30471 • LANSING, MICHIGAN 48909

www.michigan.gov/statetaxcommission • 517-335-3429

5102 (Rev. 01-19)

Bulletin No. 12 of 2019 October 14, 2019

Property Tax and Equalization Calendar for 2020 Revised January 24, 2020

TO: Equalization Directors and Assessors

FROM: The State Tax Commission

SUBJECT: Property Tax and Equalization Calendar for 2020

STATE TAX COMMISSION 2020 PROPERTY TAX, COLLECTIONS AND EQUALIZATION CALENDAR

By the 1st day of each month

County Treasurer must account for and deliver to the State the State Education Tax collections on hand on or before the 15th day of the immediately preceding month. MCL 211.43(10)

By the 15th day of each month

County Treasurer must account for and deliver to the State the State Education Tax collections on hand on the last day of the preceding month. MCL 211.43(10)

December 1, 2019 Results of equalization studies should be reported to assessors of each township and city.

December 31, 2019

Tax Day for 2020 property taxes. MCL 211.2(2)

An eligible claimant may appeal an assessment levied, a penalty or rescission under the Essential Service Assessment Act to the Michigan Tax Tribunal by filing a petition no later than December 31 in that same tax year.

Deadline for an owner that had claimed a conditional rescission of a Principal Residence Exemption to verify to the assessor that the property still meets the requirements for the conditional rescission through a second and third year annual verification of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640). MCL 211.7cc(5)

Deadline for a land contract vendor, bank, credit union or other lending institution that had claimed a foreclosure entity conditional rescission of a Principal Residence Exemption to verify to the assessor that the property still meets the requirements for the conditional rescission through the filing of an annual verification of a foreclosure entity. MCL 211.7cc(5)

Form 5277 Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property Defined in MCL 211.9(m) and 211.9(n)) shall be filed with the assessor of the township or city in which the personal property is located, no later than December 31 of the year in which the exempted property is no longer eligible for the Eligible Manufacturing Personal Property exemption.

http://www.michigan.gov/statetaxcommission

January 2, 2020 December 31, 2019 is a State Holiday January 1, 2020 is a State Holiday

Deadline for counties to file 2019 equalization studies for 2020 starting bases with the State Tax Commission for all classifications in all units on Form 602 (L-4018P) State Tax Commission Analysis for Equalized Valuation of Personal Property and Form 603 (L-4018R) State Tax Commission Analysis for Equalized Valuation of Real Property. [R 209.41(5)]

January 10, 2020

Except as otherwise provided in section 9m, 9n, or 9o, Assessors and/or Supervisors are required to annually send a personal property statement to any taxpayer they believe has personal property in their possession in their local unit. Form 632 (L-4175) Personal Property Statements must be sent or delivered no later than January 10 each year. MCL 211.19(2)(c)

January 27, 2020 Local units with an SEV of $15,000,000 or Less: 2019 taxes collected by January 10 must be distributed within 10 business days of January 10. MCL 211.43(5) All other local units: Must distribute 2019 taxes collected within 10 business days after the 1st and 15th of each month except in March. MCL 211.43(3)(a)

January 31, 2020 February 1 is a Saturday

Deadline to submit STC Form 2699 (L-4143) Statement of “Qualified Personal Property” by a “Qualified Business with the assessor (not later than February 1). MCL 211.8a(2) Notice by certified mail to all properties that are delinquent on their 2018 property taxes (not later than February 1). MCL 211.78f(1) Property Services Division staff reports to the State Tax Commission on the progress and quality of equalization studies for each county on preliminary Form L-4030.

February 14, 2020 February 15 is Saturday February 16 is Sunday February 17 is a State Holiday

Last day to pay property taxes without the imposition of a late penalty charge equal to 3% of the tax in addition to the property tax administration fee, if any. MCL 211.44(3)

The governing body may waive the penalty for the homestead property of a senior citizen, paraplegic, quadriplegic, hemiplegic, eligible service person, eligible veteran, eligible widow or widower, totally and permanently disabled or blind persons, if that person has filed a claim for a homestead property tax credit with the State Treasurer before February 15. Also applies to a person whose property is subject to a farmland/development rights agreement if they present a copy of the development rights agreement or verification that the property is subject to the development rights agreement before February 15. If statements are not mailed by December 31, the local unit may not impose the 3% late penalty charge.

Deadline for county equalization director to publish in a newspaper, the tentative equalization ratios and estimated SEV multipliers for 2020, and to provide a copy to each assessor and board of review in the county. All notices of meetings of the boards of review must give the tentative ratios and estimated multipliers pertaining to their jurisdiction (on or before the third Monday in February). MCL 211.34a(1) A local unit of government that collects a summer property tax shall defer the collection until this date for property which qualifies. MCL 211.51(3) STC reports assessed valuations for DNR lands to assessors. MCL 324.2153(2)

February 20, 2020

Deadline for taxpayer to file personal property statement with assessor.

Form 5278 Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document) must be completed and delivered to the assessor of the local unit not later than February 20 (postmark is acceptable) for each personal property parcel for which the Eligible Manufacturing Personal Property exemption is being claimed.

Deadline to file the statement to claim the exemption for Eligible Personal Property - Form 5076 Small Business Property Tax Exemption Claim Under MCL 211.9o for any taxpayer that did not file for or was not granted the exemption in 2019. See the Guide to Small Business Taxpayer Exemption for more information. MCL 211.9o(2)

Deadline for taxpayer to file Form 3711 Report of Heavy Earth Moving Equipment Claimed as Exempt Inventory if a claim of exemption is being made for heavy earth moving equipment. STC Bulletin 4 of 2001; MCL 211.19(2)

Deadline for payments to municipalities from the Local Community Stabilization Authority:

Local Community Stabilization Share revenue for county extra-voted millage, township millage, and other millages levied 100% in December. MCL 123.1357(8)(b)

February 28, 2020

The STC shall publish the inflation rate multiplier before March 1. MCL 211.34d(15) Deadline for municipalities to report inaccurate 2019 commercial personal property and industrial personal property taxable values on Form 5651 Correction of 2019 Personal Property Taxable Values Used for 2019 Personal Property Tax Reimbursement Calculations to the county equalization director (by February 28). The 2019 taxable value of commercial personal property and industrial personal property shall be the taxable value on May 10, 2019. MCL 123.1358(5)(e)

March 1, 2020 Properties with delinquent 2018 taxes, forfeit to the County Treasurer. MCL 211.78g(1). County Treasurer adds $175 fee per MCL 211.78g(1), as well as all recording fees and all fees for service of process or notice. MCL 211.78g(3)(d)

March 2, 2020 The 2020 assessment roll shall be completed and certified by the assessor (on or before the first Monday in March). MCL 211.24

Last day for local treasurers to collect 2019 property taxes. MCL 211.78a

March 3, 2020 The assessor/supervisor shall submit the 2020 certified assessment roll to the Board of Review (BOR) (Tuesday after first Monday in March). MCL 211.29(1)

Organizational meeting of Township Board of Review. MCL 211.29. City BOR may vary according to Charter provisions. 2018 tax-delinquent redemptions require additional interest at non-compounded rate of ½% per month from March 1 forfeiture. MCL 211.78g(3)(b)

County Treasurer commences settlement with local unit treasurers. MCL 211.55

County Property Tax Administration Fee of 4% added to unpaid 2019 taxes and interest at 1% per month. MCL 211.78a(3)

March 3, 2020 Cont.

Local units to turn over 2019 delinquent taxes to the County Treasurer. MCL 211.78a(2). On March 1 in each year, taxes levied in the immediately preceding year that remain unpaid shall be returned as delinquent for collection. However, if the last day in a year that taxes are due and payable before being returned as delinquent is on a Saturday, Sunday, or legal holiday, the last day taxes are due and payable before being returned as delinquent is on the next business day and taxes levied in the immediately preceding year that remain unpaid shall be returned as delinquent on the immediately succeeding business day.

March 9, 2020

The BOR must meet on the second Monday in March. This meeting must start not earlier than 9 a.m. and not later than 3 p.m. The BOR must meet one additional day during this week and shall hold at least three hours of its required sessions during the week of the second Monday in March after 6 p.m. MCL 211.30. Note: The governing body of a city or township may authorize an alternative starting date for the second meeting of the March Board of Review, which can be either the Tuesday or the Wednesday following the second Monday in March. MCL 211.30(2)

March 13, 2020

Within ten business days after the last day of February, at least 90% of the total tax collections on hand, must be delivered by the local unit treasurer to the county and school district treasurers. MCL 211.43(3)(b)

March 31, 2020

Deadline for municipalities to report any errors identified in the 2019 personal property tax reimbursements on Form 5654 Correction of Millage Rate or Other Errors for the 2019 Personal Property Tax Reimbursement Calculations to the Department of Treasury (by March 31). MCL 123.1358(4) Deadline for municipalities to report any modifications to the 2013, 2014, or 2015 commercial personal property and industrial personal property taxable values on Form 5658 Modification of 2013, 2014, and 2015 Personal Property Taxable Values Used for the 2019 Personal Property Tax Reimbursement Calculations to the Department of Treasury (by March 31). MCL 123.1345(e), (o), and (z) Deadline for county equalization directors to report any corrected 2019 commercial personal property and industrial personal property taxable values on Form 5651 Correction of 2019 Personal Property Taxable Values Used for the 2019 Personal Property Tax Reimbursement Calculations to the Department of Treasury (by March 31). The 2019 taxable value of commercial personal property and industrial personal property shall be the taxable value on May 10, 2019. MCL 123.1358(5)(e) Last day to pay all forfeited 2017 delinquent property taxes, interest, penalties and fees, unless an extension has been granted by the circuit court. If unpaid, title to properties foreclosed for 2017 real property taxes vests solely in the foreclosing governmental unit. MCL 211.78k

April 1, 2020

District or ISD must reach agreement for summer tax collection with township or city, or county if there is a summer school levy. MCL 380.1613(2)

Not later than April 1, local unit treasurers make final adjustment and delivery of the total amount of tax collections on hand. MCL 211.43(3)(c)

April 1, 2020 Cont.

Assessors are required to annually provide a copy of Form 5278 Eligible Manufacturing Personal Property Tax Exemption Claim, Personal Property Statement, and Report of Fair Market Value of Qualified New and Previously Existing Personal Property (Combined Document) and Form 5277 Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property Defined in MCL 211.9(m) and 211.9(n) and other parcel information required by the Department of Treasury in a form and manner required by the Department no later than April 1 of each year. MCL 211.9m and 9n Separate tax limitations voted after April 1 of any year are not effective until the subsequent year. MCL 211.205i(2)

April 2, 2020 Each Downtown Development Authority, Tax Increment Finance Authority, Local Development Finance Authority, Corridor Improvement Authority, Water Resource Improvement Authority, and Neighborhood Improvement Authority shall send a copy or an electronic mail link of its currently adopted development plan or its currently adopted tax increment finance plan, if separate from the development plan, to the Department of Treasury. MCL 125.4912

April 6, 2020 On or before the first Monday in April, the BOR must complete their review of protests of assessed value, taxable value, property classification or denial by assessor of continuation of qualified agricultural property exemption. MCL 211.30a

April 8, 2020

The Township Supervisor or assessor shall deliver the completed assessment roll, with BOR certification, to the county equalization director not later than the tenth day after adjournment of the BOR or the Wednesday following the first Monday in April, whichever date occurs first. MCL 211.30(7) An assessor shall file Form 606 (L-4021) Assessment Roll Changes Worksheet with the County Equalization Department, and Form 607 (L-4022) 2018 Report of Assessment Roll Changes and Classification (signed by the assessor) with the County Equalization Department and the STC, immediately following adjournment of the board of review. (STC Administrative Rule: R 209.26(6a), (6b)). Form 607 (L-4022) must be signed by the assessor of record. Form 4626 Assessing Officers Report of Taxable Values as of State Equalization due to the County.

April 14, 2020

County Board of Commissioners meets in equalization session. (Tuesday following the second Monday in April each year) MCL 209.5(1) and 211.34(1) The equalization director files a tabular statement of the county equalization adopted by the County Board of Commissioners on Form 608 (L-4024) Personal and Real Property prescribed and furnished by the STC immediately after adoption.

April 15, 2020 Deadline for eligible claimants to submit a certified statement and electronically submit the essential services assessment liability and late payment penalty in full for the 2019 assessment year. MCL 211.1057(4)

April 20, 2020

Equalization director files separate Form 2164 (L-4023) Analysis for Equalized Valuation for each unit in the county with the STC no later than the third Monday in April. STC Rule 209.41(6); MCL 211.150(4)

April 20, 2020 Cont.

Allocation Board meets and receives budgets. (on or before the third Monday in April each year) MCL 211.210 Equalization Director submits separate Form 4626 Assessing Officers Report of Taxable Values as of State Equalization for each unit in the county with the STC no later than the third Monday in April. Deadline for county treasurers to record Certificates of Forfeiture for the March 1 forfeiture parcels. MCL 211.78g(2)

May 1, 2020

Final day for completion of delinquent tax rolls. MCL 211.57(1) Deadline for filing a Principal Residence Exemption (PRE) Active Duty Military Affidavit (Form 4660) to allow military personnel to retain a PRE for up to three years if they rent or lease their principal residence while away on active duty. MCL 211.7dd Last day of deferral period for winter (December 1) property tax levies, if the deferral for qualified taxpayers was authorized by the County Board of Commissioners. MCL 211.59(3) Deadline for filing Form 2599 Claim for Farmland (Qualified Agricultural) Exemption from Some School Operating Taxes with the local assessor if the property is NOT classified agricultural or if the assessor asks an owner to file it to determine whether the property includes structures that are not exempt. Deadline for Department of Treasury to post the millage rate comparison reports on the Personal Property Tax Reimbursement website. MCL 123.1353(5)

May 4, 2020 Deadline for filing official County Board of Commissioners report of county equalization, Form 608 (L-4024) Personal and Real Property-TOTALS, with STC (first Monday in May). MCL 209.5(2) Appeal from county equalization to Michigan Tax Tribunal must be filed within 35 days after the adoption of the county equalization report by the County Board of Commissioners. MCL 205.735(3) Deadline for assessor to file tabulation of Taxable Valuations for each classification of property with the county equalization director on STC Form 609 (L-4025) Report of Taxable Valuations Including Additions, Losses and Totals as Approved by the Board of Review to be used in “Headlee” calculations (first Monday in May). MCL 211.34d(2)

May 11, 2020 Preliminary state equalization valuation recommendations presented by the Property Services Division staff to the State Tax Commission (second Monday in May). MCL 209.2(1)

May 15, 2020

Not later than this date, the State must have prepared an annual assessment roll for the state-assessed properties. MCL 207.9(1) Deadline for assessors to report the current year taxable value of commercial personal property and industrial personal property as of May 10, 2020 to the county equalization director (not later than May 15). MCL 123.1353(3)

May 20, 2020 Deadline for payments to municipalities from the Local Community Stabilization Authority:

For underpayment of the current personal property tax reimbursement and remaining balance of Local Community Stabilization Share revenue. MCL 123.1357(8)(d)

May 26, 2020 May 25 is a State Holiday

State Equalization Proceeding - Final State Equalization order is issued by State Tax Commission (fourth Monday in May). MCL 209.4

After May 26 and Before June 1, 2020

Last day for Allocation Board Hearing (not less than 8 days or more than 12 days after issuance of preliminary order). MCL 211.215

May 29, 2020 If as a result of State Equalization, the taxable value of property changes, the Equalization Director shall revise the millage reduction fractions by the Friday following the fourth Monday in May. MCL 211.34d(2)

May 31, 2020 Deadline for county equalization directors to file the Personal Property Summary Report (PPSR) to the Department of Treasury. The current year taxable value of commercial personal property and industrial personal property shall be the current taxable value on May 10, 2020. MCL 123.1353(3) Deadline for assessors to file Form 5403 Personal Property 2019 Taxable Value for Expired Tax Exemptions, with the county equalization director and Department of Treasury (not later than May 31). MCL 123.1353(6) Deadline for assessors to file Form 5429 Personal Property 2019 Taxable Value for Expired/Expiring Renaissance Zone with the county equalization director and Department of Treasury (not later than May 31). MCL 123.1353(6)

June 1, 2020

Michigan Tax Tribunal Filing Deadline: Appeals of property classified as commercial real, industrial real, developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the Michigan Tax Tribunal on or before May 31 of the tax year involved. MCL 205.735a(6). (A petition required to be filed by a day during which the offices of the tribunal are not open for business shall be filed by the next business day; MCL 205.735a(8)) Deadline for filing Form 2368 Principal Residence Exemption (PRE) Affidavit for exemption from the 18-mill school operating tax to qualify for a PRE for the summer tax levy. MCL 211.7cc(2) Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640) for the summer tax levy. MCL 211.7cc(5)

Deadline for filing Form 4983 Foreclosure Entity Conditional Rescission of a Principal Residence Exemption (PRE) to qualify for the summer tax levy. MCL 211.7cc(5) Assessment Roll due to County Treasurer if local unit is not collecting summer taxes. MCL 211.905b(6)(a) Last day to send the first notice to all properties that are delinquent on 2019 taxes. MCL 211.78b

June 1, 2020 Cont.

No later than June 1, the County Treasurer delivers to the State Treasurer a statement listing the total amount of state education tax (SET) not returned delinquent, collected by the County Treasurer, and collected and remitted to the County Treasurer by each city or township treasurer, also a statement for the county and for each city or township of the number of parcels from which the SET was collected, the number of parcels for which SET was billed, and the total amount retained by the County Treasurer and by the City or Township Treasurer. MCL 211.905b(12) Requests are due from a Brownfield Redevelopment Authority, Tax Increment Finance Authority, Local Development Financing Authority or Downtown Development Authority for state reimbursements of tax increment revenue decreases as a result of the MBT reduction in personal property taxes (not later than June 1). Form 4650; P.A. 154-157 of 2008. Deadline for notifying protesting taxpayers in writing of Board of Review Action (by the first Monday in June). MCL 211.30(4) County Equalization Director calculates current year millage reduction fractions including those for inter-county taxing jurisdictions. The completed, verified Form 612 (L-4028) 2018 Millage Reduction Fraction Computation is filed with the County Treasurer and the STC on or before the first Monday in June. MCL 211.34d(3) The Department of Treasury shall rescind for the 2019 assessment year any Eligible Manufacturing Personal Property (EMPP) exemption described in MCL 211.9m and 211.9n granted for any parcel for which the essential services assessment payment in full and any penalty due have not been received or for which the department discovers that the property is not eligible (no later than the first Monday in June) MCL 211.1057(5)(a) Upon request of the Department of Treasury, the State Tax Commission shall issue an order to rescind for the 2019 assessment year any exemption under section MCL 211.9f which was approved after 2013 for any parcel for which the essential services assessment payment in full and any penalty due have not been received or for which the State Tax Commission discovers that the property is not eligible personal property. (no later than the first Monday in June) MCL 211.1057(5)(b) Upon request of the Department of Treasury, the State Tax Commission shall issue an order to rescind for the 2019 assessment year any exemption for eligible personal property subject to an extended industrial facilities exemption certificate under MCL 207.561a for which the essential services assessment payment in full and any penalty due have not been received or for which the department discovers that the property is not eligible personal property. (no later than the first Monday in June) MCL 211.1057(5)(c) Upon request of the Department of Treasury, the State Tax Commission shall issue an order to rescind for the 2019 assessment year any extended exemption for eligible personal property under MCL 211.9f(8)(a) for any parcel for which the essential services assessment payment in full and any penalty due have not been received or for which the department discovers that the property is not eligible personal property. (no later than the first Monday in June) MCL 211.1057(5)(d)

June 7, 2020 Deadline for county equalization directors to compile and report the 2020 taxable value of commercial personal property and industrial personal property for each municipality levying a millage in more than one county on the Personal Property Inter-County Summary Report (PPSR-IC) to the Department of Treasury (not later than June 7). The 2020 taxable value of commercial personal property and industrial personal property shall be the taxable value on May 10, 2020. MCL 123.1353(3)

June 8, 2020 Allocation Board must issue final order not later than the second Monday in June. MCL 211.216

June 15, 2020

Deadline for submission of Water Pollution Control PA 451 of 1994 Part 37 and Air Pollution Control PA 451 of 1994 Part 59 tax exemption applications to the State Tax Commission. Note: Applications for the above exemption programs received on or after June 16 shall be considered by the Commission contingent upon staff availability. Deadline for the assessor’s report to the STC on the status of each Neighborhood “homestead” exemption granted under the Neighborhood Enterprise Zone Act. MCL 207.786(2) Deadline for foreclosing governmental units to file petition for tax foreclosure with the circuit court clerk for the March 1, 2020 forfeitures. MCL 211.78h(1) Deadline for Tax Increment Finance (TIF) Authorities to file the TIF loss reimbursement claims - Form 5176 Request for State Reimbursement of Tax Increment Finance Authority Personal Property TIF Loss for NON-Brownfield Authorities, Form 5176BR Request for State Reimbursement of Tax Increment Finance Authority Personal Property TIF Loss for Brownfield Authorities, or Form 5176ICV Tax Increment Financing Personal Property Loss Reimbursement for Authorities with Increased Captured Value Loss. MCL 123.1356a(3)

June 22, 2020

Deadline for equalization directors to file tabulation of final Taxable Valuations with the State Tax Commission on Form 2795 (L-4046) (fourth Monday in June). MCL 211.27d

June 30, 2020

Summer Tax Levy for School Millage Detail and Tax Roll. MCL 380.1613(4)(c). Before June 30 the County Treasurer or the treasurer of the school district or intermediate school district shall spread the taxes being collected.

County Treasurer to spread summer SET and County Allocated and Prepare Tax Roll MCL 211.905b(6)(b). Not later than June 30, the county treasurer or the state treasurer shall spread the millage levied against the assessment roll and prepare the tax roll.

Deadline for classification appeals to STC. MCL 211.34c(6). A classification appeal must be filed with the STC in writing on Form 2167 (L-4100) Property Owner Petition for Change of Property Classification (June 30).

Deadline for County Equalization Director to file Interim Status Report of the ongoing study for the current year. [R 209.41(4)]

Township Supervisor shall prepare and furnish the summer tax roll before June 30 to the Township Treasurer with supervisor’s collection warrant attached if summer school taxes are to be collected. MCL 380.1612(1)

July 1, 2020

Taxes due and payable in those jurisdictions authorized to levy a summer tax. (Charter units may have a different due date). MCL 211.44a(3) and (4)

July 7, 2020

Deadline for governmental agencies to exercise the right of refusal for 2019 tax foreclosure parcels. (first Tuesday in July) MCL 211.78m(1)

July 21, 2020

The July BOR may be convened to correct a qualified error (Tuesday after the third Monday in July). MCL 211.53b. The governing body of the city or township may authorize, by adoption of an ordinance or resolution, one or more of the following alternative meeting dates for the purposes of this section. An alternative meeting date during the week of the third Monday in July. MCL 211.53b(9)(b) For taxes levied after December 31, 2012, an owner who owned and occupied a principal residence on June 1 or November 1 for which the exemption was not on the tax roll may file an appeal with the July Board of Review in the year for which the exemption was claimed or the immediately succeeding three years. MCL 211.7cc(19)

An owner of property that is Qualified Agricultural Property on May 1 may appeal to the July Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. MCL 211.7ee(6) July BOR may hear appeals for current year only for poverty exemptions, but not poverty exemptions denied by the March Board of Review. MCL 211.7u, STC Bulletin No. 6 of 2017.

July 31, 2020

Michigan Tax Tribunal Filing Deadline: Appeals of property classified as residential real, agricultural real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 of the tax year involved. MCL 205.735a(6)

Form 170 Industrial Facilities Exemption Treasurer’s Report must be filed with the Property Services Division on or before July 31 of the tax year involved.

A protest of assessed valuation or taxable valuation or the percentage of Qualified Agricultural Property exemption subsequent to BOR action, must be filed with the Michigan Tax Tribunal, in writing on or before July 31.

August 1, 2020 Deadline for local school districts and intermediate school districts to file Form 5451 2020 Debt Millage Rate for Personal Property Tax Reimbursement to School District or Intermediate School District (ISD) (by August 1). MCL 123.1353(4) Deadline for local school districts to file Form 5609 2020 Hold Harmless Millage Rate for Personal Property Tax Reimbursement (by August 1). MCL 123.1353(4) Deadline for a county, township, village, city, or local authority to file Form 5608 Portion of 2020 Essential Services Millage Rate Dedicated for Cost of Essential Services (by August 1). MCL 123.1353(7) Deadline for a municipality to file Form 5613 Millage Rate Correction for 2020 Personal Property Tax Reimbursement Calculations (by August 1). MCL 123.1358(4)

August 15, 2020

Deadline to certify 2020 essential services assessment statement and electronically submit essential services assessment in full to the Department of Treasury without late payment penalty. MCL 211.1057

August 17, 2020

Deadline for taxpayer to file appeal directly with the Michigan Tax Tribunal if final equalization multiplier exceeds tentative multiplier and a taxpayer’s assessment, as equalized, is in excess of 50% of true cash value (by the third Monday in August). MCL 205.737(7)

September 1, 2020

Last day to send second notice by first class mail to all properties that are delinquent on 2019 taxes. MCL 211.78c

September 14, 2020

Summer Taxes Due: Summer taxes due, unless property is located in a city with a separate charter due date (Sept 14). MCL 211.905b(10), MCL 380.1613(4)(e). MCL 211.107

Interest of 1% per month will accrue if the payment is late for the State Education Tax and County Taxes that are part of the summer tax collection. MCL 211.905b(9) and 211.44a(6). Note: date may be different depending on the city charter.

Last day of deferral period for summer property tax levies, if the deferral for qualified taxpayers. MCL 211.51(7).

September 15, 2020 Deadline to amend a previously certified 2020 essential services assessment statement. MCL 211.2057

September 30, 2020

Clerk of township or city delivers to supervisor and county clerk a certified copy of all statements, certificates, and records of vote directing monies to be raised by taxation of property. MCL 211.36(1)

Financial officer of each unit of local government computes tax rates in accordance with MCL 211.34d and MCL 211.34 and governing body certifies that rates comply with Section 31, Article 9, of 1963 Constitution and MCL 211.24e, Truth in Taxation, on Form 614 (L-4029) Tax Rate Request (on or before September 30)

October

County Prosecutor is obligated by statute to furnish legal advice promptly regarding the apportionment report. A County Board of Commissioners shall not authorize the levy of a tax unless the governing body of the taxing jurisdiction has certified that the requested millage has been reduced, if necessary, in compliance with Section 31 of Article 9 of the State Constitution of 1963 and MCL 211.34d, 211.37 and 211.34(1). The County Board also receives certifications that Truth in Taxation hearings have been held if required. MCL 211.24e

October 1, 2020

County Treasurer adds $15 for each parcel of property for which the 2017 real property taxes remain unpaid. MCL 211.78d

October 15, 2020

The assessor reports the status of real and personal Industrial Facility Tax property to STC. MCL 207.567(2)

Governmental units report to the STC on the status of each exemption granted under the Commercial Redevelopment Act. MCL 207.666

October 15, 2020 Cont.

Qualified local governmental units report to the STC on the status of each exemption granted under the Commercial Rehabilitation Act. MCL 207.854 Qualified local governmental units report to the STC on the status of each exemption granted under the Obsolete Property Rehabilitation Act. MCL 125.2794

The assessor’s annual report of the determination made under MCL 207.783(1) to each taxing unit that levies taxes upon property in the local governmental unit in which a new facility or rehabilitated facility is located and to each holder of the Neighborhood Enterprise Zone certificate. MCL 207.783(2)

October 20, 2020


Local Community Stabilization Share revenue for county allocated millage and other millages not levied 100% in December. MCL 123.1357(8)(a) and (c)

October 30, 2020 October 31 is a Saturday November 1 is a Sunday

October apportionment session of the County Board of Commissioners to examine certificates, direct spread of taxes in terms of millage rates to be spread on Taxable Valuations (not later than October 31). MCL 211.37

Deadline for filing Principal Residence Exemption Affidavit (Form 2368) for exemption from the 18-mill school operating tax to qualify for a PRE for the winter tax levy (on or before November 1). MCL 211.7cc(2)

Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640) for the winter tax levy. MCL 211.7cc(5)

Deadline for filing for Foreclosure Entity Conditional Rescission of a Principal Residence Exemption (PRE) (Form 4983) to qualify for the winter tax levy. MCL 211.7cc(5)

November 2, 2020 October 31 is a Saturday November 1 is a Sunday

Deadline for submission of New Personal Property PA 328 of 1998, Obsolete Property PA 146 of 2000, Commercial Rehabilitation PA 210 of 2005, Neighborhood Enterprise Zone PA 147 of 1992, Charitable Nonprofit Housing PA 612 of 2006, Commercial Facilities PA 255 of 1978 and Industrial Facilities PA 198 of 1974 tax exemption applications to the State Tax Commission. Note: Applications for the above exemption programs received after November 2 shall be considered by the Commission contingent upon staff availability.

November 5, 2020

Township Supervisor shall notify Township Treasurer of the amount of county, state and school taxes apportioned in township to enable treasurer to obtain necessary bond for collection of taxes (on or before November 5). MCL 211.43(1)

November 16, 2020

Form 600 (L-4016) Supplemental Special Assessment Report, due to the STC.

November 25, 2020 November 28 is a Saturday November 27 is a State Holiday November 26 is a State Holiday

Township Treasurer gives County Treasurer a bond running to the county in the actual amount of county, state and school taxes (on or before November 28). MCL 211.43(2)

November 30, 2020


Local Community Stabilization Share revenue to municipalities with state facilities under 1977 PA 289, MCL 141.951 to 141.956 and to municipalities that incur certain costs of required and allowable health services under 1978 PA 369, MCL 333.2475. MCL 123.1357(8)(e)

December 1, 2020

County Equalization Director submits apportionment millage report to the STC. MCL 207.12 County Treasurer delivers to Township Supervisor a signed statement of approval of the bond and the Township Supervisor delivers the tax roll to the Township Treasurer. Deadline for foreclosing governmental units to transfer list of unsold 2020 tax foreclosure parcels to the clerk of the city, township, or village in which the parcels are located (on or before December 1). MCL 211.78m(6) 2020 taxes due and payable to local unit treasurer are a lien on real property. Charter cities or villages may provide for a different day. MCL 211.40 Results of equalization studies should be reported to assessors of each township and city.

MTT Note:

Appeal to Michigan Tax Tribunal of a contested tax bill must be filed within 60 days after the mailing of the tax bill that the taxpayer seeks to contest. MCL 205.735. (Limited to arithmetic errors)

December 15, 2020

Special Board of Review meeting may be convened by assessing officer to correct qualified errors (Tuesday after the second Monday in December). MCL 211.53b. The governing body of the city or township may authorize, by adoption of an ordinance or resolution, one or more of the following alternative meeting dates for the purposes of this section: An alternative meeting date during the week of the second Monday in December. MCL 211.53b(7) For taxes levied after December 31, 2011, an owner who owned and occupied a principal residence on June 1 or November 1 for which the exemption was not on the tax roll may file an appeal with the December Board of Review in the year for which the exemption was claimed or the immediately succeeding three years. MCL 211.7cc(19)

An owner of property that is Qualified Agricultural Property on May 1 may appeal to the December Board of Review for the current year and the immediately preceding year if the exemption was not on the tax roll. MCL 211.7ee(6)

December Board of Review to hear appeals for current year poverty exemptions only, but not poverty exemptions denied by the March Board of Review. MCL 211.7u, STC Bulletin No. 6 of 2017

December 31, 2020

Tax Day for 2021 property taxes. MCL 211.2(2)

All taxes due and liens are canceled for otherwise unsold 2020 tax foreclosure parcels purchased by the state or transferred to the local unit or the Michigan Land Bank Fast Track Authority. MCL 211.78m(11) and (12)

December 31, 2020 Cont.

An eligible claimant may appeal an assessment levied, a penalty or rescission under the Essential Service Assessment Act to the Michigan Tax Tribunal by filing a petition no later than December 31 in that same tax year. The Department of Treasury may appeal the 2020 classification of any assessable property to the Small Claims Division of the Michigan Tax Tribunal. MCL 211.34c(7) Deadline for an owner that had claimed a conditional rescission of a Principal Residence Exemption to verify to the assessor that the property still meets the requirements for the conditional rescission through a second and third year annual verification of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640). MCL 211.7cc(5) Deadline for a land contract vendor, bank, credit union or other lending institution that had claimed a foreclosure entity conditional rescission of a Principal Residence Exemption to verify to the assessor that the property still meets the requirements for the conditional rescission through the filing of an annual verification of a foreclosure entity. (MCL 211.7cc(5) Form 5277 Affidavit to Rescind Exemption of Eligible Manufacturing Personal Property Defined in MCL 211.9(m) and 211.9(n)) shall be filed with the assessor of the township or city in which the personal property is located, no later than December 31 of the year in which the exempted property is no longer eligible for the Eligible Manufacturing Personal Property exemption.

January 4, 2021 December 31 is a State Holiday January 1 is a State Holiday January 2 is a Saturday January 3 is a Sunday

Deadline for counties to file 2020 equalization studies for 2021 starting bases with State Tax Commission (STC) for all classifications in all units on Form 602 (L-4018P) State Tax Commission Analysis for Equalized Valuation of Personal Property and Form 603 (L-4018R) State Tax Commission Analysis for Equalized Valuation of Real Property. [R 209.41(5)]

P.O. BOX 30471 • LANSING, MICHIGAN 48909 www.michigan.gov/statetaxcommission • 517-335-3429

GRETCHEN WHITMER GOVERNOR

STATE OF MICHIGAN DEPARTMENT OF TREASURY

LANSING RACHAEL EUBANKS

STATE TREASURER

Bulletin No. 13 of 2019 October 14, 2019

2020 Property Tax Appeal Procedures

2020 PROPERTY TAX APPEAL PROCEDURES

Type of Appeal Board of Review

Treasury Tax Commission

Tribunal

2020 Assessed Value and/or Tentative Taxable Value

March 2020* NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

June 1, 2020, Industrial, Developmental, Commercial or Utility Personal Class by Petition

July 31, 2020 Residential, Timber-Cutover or Agricultural Class by Petition

2020 Poverty Exemptions Under MCL 211.7u

March 2020* OR

July or Dec 2020*

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

July 31, 2020 by Petition

Within 35 Days of Denial by Petition

2020 Assessment Classification


June 30, 2020 NO REVIEW AUTHORITY except for appeals filed by Treasury

Denial by Assessor of Eligible Manufacturing Personal Property Exemption (MCL 211.9m and 211.9n)


NO REVIEW AUTHORITY

Within 35 days after date of notice of denial by Petition

5102 (Rev. 01-19)

http://www.michigan.gov/statetaxcommission

2020 Property Tax Appeal Procedures Page 2 of 2

QUALIFIED AGRICULTURAL PROPERTY EXEMPTIONS

Type of Appeal

Board of Review


Tribunal

Denial by Assessor of Continuation of 2018 Qualified Agricultural Exemption for 2020


NO REVIEW AUTHORITY

July 31, 2020 by Petition

Denial by Assessor of Qualified Agricultural Exemption for 2020

July or Dec. 2020 for 2020 Exemption Only *

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

Within 35 Days of Board of Review Action by Petition

Qualified Agricultural Exemption which was NOT on the 2019 and/or 2020 Tax Roll

July or Dec. 2020 for 2019 and/or 2020 Exemption*

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

Within 35 Days of Board of Review Action by Petition

PRINCIPAL RESIDENCE EXEMPTIONS

Type of Appeal

Board of Review


Tribunal

Denial by Assessor OR by auditing County of Principal Residence Exemption for 2017, 2018, 2019, 2020

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY


Principal Residence Exemption which was NOT on the 2017, 2018, 2019 and/or 2020 Tax Roll

July or Dec. 2020*

Within 35 Days of Board of Review Action

NO REVIEW AUTHORITY

Within 35 Days of Final Decision by Department of Treasury by Petition

Denial by Assessor due to Rescission of Principal Residence Exemption

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY

NO REVIEW AUTHORITY


Treasury Denial of Principal Residence Exemption

NO REVIEW AUTHORITY

Within 35 days after date of notice of denial

NO REVIEW AUTHORITY

Within 35 days of the final decision by Department of Treasury by Petition

*Contact your local unit of government for the dates of the Board of Review

Mackinac County 2020 Assessed, County Equalized and Tentative Taxable Values

49-000 2020 2020 Tentative Mackinac County Assessed Equalized TaxableAgricultural 100 14,355,013 14,355,013 10,187,104Commercial 200 241,045,186 241,045,186 188,732,373Industrial 300 19,548,472 19,548,472 16,086,977Residential 400 906,771,029 906,771,029 714,260,351Timber/Cutover 500 3,851,700 3,851,700 2,414,745

Total Real 1,185,571,400 1,185,571,400 931,681,550Agricultural 151 0 0 0Commercial 251 17,497,321 17,497,321 17,488,955Industrial 351 4,755,591 4,755,591 4,755,591Residential 451 0 0 0Utility 551 128,641,453 128,641,453 127,251,331Total Personal 150,894,365 150,894,365 149,495,877

Grand Total 1,336,465,765 1,336,465,765 1,081,177,427

Mackinac County Equalization Department

2020 Equalization ReportMackinac County Board of Commissioners

April 14, 2020


49-001 2020 2020 Tentative Equalization 49-002 2020 2020 Tentative EqualizationBois Blanc Township Assessed Equalized Taxable Factor Brevort Township Assessed Equalized Taxable FactorAgricultural 100 Agricultural 100Commercial 200 696,300 696,300 605,331 1.00000 Commercial 200 772,800 772,800 708,805 1.00000Industrial 300 Industrial 300 161,400 161,400 103,713 1.00000Residential 400 42,817,800 42,817,800 34,326,000 1.00000 Residential 400 37,934,200 37,934,200 28,778,821 1.00000Timber/Cutover 500 Timber/Cutover 500 0 0 0

Total Real 43,514,100 43,514,100 34,931,331 Total Real 38,868,400 38,868,400 29,591,339Agricultural 151 Agricultural 151Commercial 251 42,400 42,400 42,400 1.00000 Commercial 251 11,000 11,000 11,000 1.00000Industrial 351 Industrial 351Residential 451 Residential 451Utility 551 265,800 265,800 265,800 1.00000 Utility 551 1,693,700 1,693,700 1,664,264 1.00000

Total Personal 308,200 308,200 308,200 Total Personal 1,704,700 1,704,700 1,675,264Grand Total 43,822,300 43,822,300 35,239,531 Grand Total 40,573,100 40,573,100 31,266,603

49-003 2020 2020 Tentative Equalization 49-004 2020 2020 Tentative EqualizationClark Township Assessed Equalized Taxable Factor Garfield Township Assessed Equalized Taxable FactorAgricultural 100 522,700 522,700 378,101 1.00000 Agricultural 100 8,141,913 8,141,913 6,350,741 1.00000Commercial 200 15,484,100 15,484,100 12,988,759 1.00000 Commercial 200 3,563,886 3,563,886 3,156,536 1.00000Industrial 300 5,036,800 5,036,800 4,489,563 1.00000 Industrial 300 538,472 538,472 493,428 1.00000Residential 400 227,700,650 227,700,650 179,189,036 1.00000 Residential 400 70,715,735 70,715,735 61,960,967 1.00000Timber/Cutover 500 333,400 333,400 174,247 1.00000 Timber/Cutover 500 0 0

Total Real 249,077,650 249,077,650 197,219,706 Total Real 82,960,006 82,960,006 71,961,672Agricultural 151 0 0 Agricultural 151 0 0Commercial 251 2,287,900 2,287,900 2,287,900 1.00000 Commercial 251 136,311 136,311 136,311 1.00000Industrial 351 180,500 180,500 180,500 1.00000 Industrial 351 2,002,991 2,002,991 2,002,991 1.00000Residential 451 0 0 Residential 451 0 0Utility 551 3,193,900 3,193,900 3,193,900 1.00000 Utility 551 12,108,643 12,108,643 12,108,643 1.00000

Total Personal 5,662,300 5,662,300 5,662,300 Total Personal 14,247,945 14,247,945 14,247,945Grand Total 254,739,950 254,739,950 202,882,006 Grand Total 97,207,951 97,207,951 86,209,617



April 14, 2020


49-005 2020 2020 Tentative Equalization 49-006 2020 2020 Tentative EqualizationHendricks Township Assessed Equalized Taxable Factor Hudson Township Assessed Equalized Taxable FactorAgricultural 100 0 0 Agricultural 100 0 0 0Commercial 200 676,500 676,500 586,579 1.00000 Commercial 200 238,500 238,500 238,032 1.00000Industrial 300 68,200 68,200 40,465 1.00000 Industrial 300 369,400 369,400 354,633 1.00000Residential 400 9,344,300 9,344,300 6,902,873 1.00000 Residential 400 12,033,800 12,033,800 10,202,305 1.00000Timber/Cutover 500 0 0 0 Timber/Cutover 500 830,400 830,400 529,407 1.00000

Total Real 10,089,000 10,089,000 7,529,917 1.00000 Total Real 13,472,100 13,472,100 11,324,377Agricultural 151 0 0 0 Agricultural 151 0 0 0Commercial 251 309,300 309,300 309,300 1.00000 Commercial 251 1,800 1,800 1,800 1.00000Industrial 351 0 0 0 Industrial 351 65,200 65,200 65,200Residential 451 0 0 0 Residential 451 0 0 0Utility 551 3,758,200 3,758,200 3,758,200 1.00000 Utility 551 4,527,200 4,527,200 4,188,761 1.00000


49-007 2020 2020 Tentative Equalization 49-008 2020 2020 Tentative EqualizationMarquette Township Assessed Equalized Taxable Factor Moran Township Assessed Equalized Taxable FactorAgricultural 100 3,778,300 3,778,300 2,377,864 1.00000 Agricultural 100 0 0 0Commercial 200 931,900 931,900 729,024 1.00000 Commercial 200 13,715,300 13,715,300 11,389,482 1.00000Industrial 300 0 0 0 Industrial 300 8,976,700 8,976,700 7,946,095 1.00000Residential 400 41,543,600 41,543,600 29,942,865 1.00000 Residential 400 74,480,000 74,480,000 55,710,385 1.00000Timber/Cutover 500 500,500 500,500 326,956 1.00000 Timber/Cutover 500 0 0 0

Total Real 46,754,300 46,754,300 33,376,709 Total Real 97,172,000 97,172,000 75,045,962Agricultural 151 0 0 Agricultural 151 0 0 0Commercial 251 300,800 300,800 300,800 1.00000 Commercial 251 758,000 758,000 758,000 1.00000Industrial 351 0 0 0 Industrial 351 1,779,100 1,779,100 1,779,100 1.00000Residential 451 0 0 0 Residential 451 0 0Utility 551 780,900 780,900 780,900 1.00000 Utility 551 73,599,700 73,599,700 72,577,453 1.00000




April 14, 2020


49-009 2020 2020 Tentative Equalization 49-010 2020 2020 Tentative EqualizationNewton Township Assessed Equalized Taxable Factor Portage Township Assessed Equalized Taxable FactorAgricultural 100 1,173,000 1,173,000 642,427 1.00000 Agricultural 100 739,100 739,100 437,971 1.00000Commercial 200 1,475,100 1,475,100 1,395,380 1.00000 Commercial 200 6,127,100 6,127,100 5,290,539 1.00000Industrial 300 3,818,900 3,818,900 2,126,091 1.00000 Industrial 300 0 0 0Residential 400 31,044,244 31,044,244 25,985,469 1.00000 Residential 400 85,418,700 85,418,700 72,149,949 1.00000Timber/Cutover 500 2,187,400 2,187,400 1,384,135 1.00000 Timber/Cutover 500 0 0 0

Total Real 39,698,644 39,698,644 31,533,502 Total Real 92,284,900 92,284,900 77,878,459 1.00000Agricultural 151 0 0 0 Agricultural 151 0 0 0Commercial 251 574,300 574,300 574,300 1.00000 Commercial 251 108,800 108,800 108,800 1.00000Industrial 351 727,800 727,800 727,800 1.00000 Industrial 351 0 0 0Residential 451 0 0 0 Residential 451 0 0 0Utility 551 12,269,820 12,269,820 12,269,820 Utility 551 1,131,700 1,131,700 1,131,700 1.00000


49-011 2020 2020 Tentative EqualizationSt. Ignace Township Assessed Equalized Taxable FactorAgricultural 100 0 0 0 1.00000Commercial 200 2,448,600 2,448,600 1,808,627 1.00000Industrial 300 94,800 94,800 58,055 1.00000Residential 400 33,348,300 33,348,300 27,246,552 1.00000Timber/Cutover 500 0 0 0

Total Real 35,891,700 35,891,700 29,113,234Agricultural 151 0 0Commercial 251 1,062,300 1,062,300 1,062,300 1.00000Industrial 351 0 0 0Residential 451 0 0 0Utility 551 12,729,500 12,729,500 12,729,500 1.00000

Total Personal 13,791,800 13,791,800 13,791,800Grand Total 49,683,500 49,683,500 42,905,034



April 14, 2020


49-051 2020 2020 Tentative Equalization 49-052 2020 2020 Tentative EqualizationCity of Mackinac Island Assessed Equalized Taxable Factor City of St. Ignace Assessed Equalized Taxable FactorAgricultural 100 0 0 Agricultural 100 0 0 0Commercial 200 160,956,700 160,956,700 120,148,500 1.00000 Commercial 200 33,958,400 33,958,400 29,686,779 1.00000Industrial 300 0 0 0 Industrial 300 483,800 483,800 474,934 1.00000Residential 400 182,769,900 182,769,900 133,157,913 1.00000 Residential 400 57,619,800 57,619,800 48,707,216 1.00000Timber/Cutover 500 0 0 0 Timber/Cutover 500 0 0 0

Total Real 343,726,600 343,726,600 253,306,413 Total Real 92,062,000 92,062,000 78,868,929Agricultural 151 0 0 0 Agricultural 151 0 0 0Commercial 251 9,148,410 9,148,410 9,140,044 1.00000 Commercial 251 2,756,000 2,756,000 2,756,000 1.00000Industrial 351 0 0 0 Industrial 351 0 0 0Residential 451 0 0 0 Residential 451 0 0 0Utility 551 884,890 884,890 884,890 1.00000 Utility 551 1,697,500 1,697,500 1,697,500 1.00000




April 14, 2020

Mackinac County 2020 Special Act and Land Bank

Assessed and Tentative Taxable Values

49-000 2020 Tentative 2020 Tentative 2020 Tentative 2020 Tentative 2020 Tentative

Mackinac County Assessed Taxable Assessed Taxable Assessed Taxable Assessed Taxable Assessed Taxable

Bois Blanc 0 0 0 0 0 0 0 0Brevort 0 0 0 0 0 0 0 0Clark 187,300 175,239 187,300 175,239 0 0 0 0 0 0Garfield 0 0 0 0 0 0 0 0Hendricks 0 0 0 0 0 0 0 0Hudson 0 0 0 0 0 0 0 0Marquette 0 0 0 0 0 0 0 0Moran 339,300 339,300 0 0 328,700 328,700 0 0 10,600 10,600Newton 0 0 0 0 0 0 0 0Portage 0 0 0 0 0 0 0 0St Ignace Township 0 0 0 0 0 0 0 0

Mackinac Island - city 0 0 0 0St Ignace- city 0 0 0 0 0 0 0 0Grand Total 526,600 514,539 187,300 175,239 328,700 328,700 0 0 10,600 10,600

Special Act - No DNR PILT Commercial Industrial Land Bank Personal Property

Special Act Totals: As reported by assessors and as requested by the STC; includes real property non‐Ad‐Valorem valuation totals.

DNR PILT: In 2013 DNR PILT parcels were placed on roll separate from Ad Valorem and Special Act roll. This Special Acts report does not included DNR PILT values.

Commercial Special Act: Only in Clark Township where there is are Commercial Rehabilitation Districts.

Industrial Special Act: In Moran Township ‐ there is one parcel with an Industrial Facilities Exemption. Land is assessable, buildings are assessed on Special Act roll. Personal Property is associated with the IFT Exemption.



April 14, 2020

Mackinac County 2020 Summary of Ratios and Factors

49-000 49-000Mackinac County Ratio Factor Ratio Factor Ratio Factor Ratio Factor Ratio Factor Ratio Factor Ratio Factor Mackinac County

001 Bois Blanc NC NC 49.96 1.00000 NC NC 49.91 1.00000 NC NC NC NC 50.00 1.00000 001 Bois Blanc 002 Brevort NC NC 49.59 1.00000 49.96 1.00000 49.96 1.00000 NC NC NC NC 50.00 1.00000 002 Brevort 003 Clark 49.51 1.00000 49.94 1.00000 49.18 1.00000 49.92 1.00000 49.56 1.00000 NC NC 50.00 1.00000 003 Clark 004 Garfield 49.42 1.00000 49.14 1.00000 49.52 1.00000 49.95 1.00000 NC NC NC NC 50.00 1.00000 004 Garfield 005 Hendricks NC NC 49.99 1.00000 49.20 1.00000 49.26 1.00000 NC NC NC NC 50.00 1.00000 005 Hendricks 006 Hudson NC NC 49.88 1.00000 49.79 1.00000 49.89 1.00000 49.86 1.00000 NC NC 50.00 1.00000 006 Hudson 007 Marquette 49.68 1.00000 49.71 1.00000 NC NC 49.84 1.00000 49.45 1.00000 NC NC 50.00 1.00000 007 Marquette 008 Moran NC NC 49.45 1.00000 49.92 1.00000 49.84 1.00000 NC NC NC NC 50.00 1.00000 008 Moran 009 Newton 49.54 1.00000 49.93 1.00000 49.89 1.00000 49.52 1.00000 49.55 1.00000 NC NC 50.00 1.00000 009 Newton 010 Portage 49.48 1.00000 49.01 1.00000 NC NC 49.96 1.00000 NC NC NC NC 50.00 1.00000 010 Portage011 St Ignace Twnship NC NC 49.85 1.00000 49.94 1.00000 49.91 1.00000 NC NC NC NC 50.00 1.00000 011 St Ignace Twnship

051 Mackinac Isl- city NC NC 49.97 1.00000 NC NC 49.99 1.00000 NC NC NC NC 50.00 1.00000 051 Mackinac Isl- city 052 St Ignace- city NC NC 49.62 1.00000 49.91 1.00000 49.85 1.00000 NC NC NC NC 50.00 1.00000 052 St Ignace- city

NOTES:

Class 100 Class 200Agricultural Commercial Industrial Residential PersonalTimber/Cutover Developmental

Class 300 Class 400 Class 500 Class 600 Property

NC = No class Ratios falling between 49.00 and 50.00 are considered to be equalized with a 1.0000 factor. For 2020, there are no parcels in Mackinac County classified as Developmental (600).



April 14,2020

Mackinac County Equalization Department 2020 Equalization Report Mackinac County Board of Commissioners April 14, 2020

2020 Analysis: !! ALL THOSE NUMBERS!! Potential Revenue:

One 1 mill applied to the tentative taxable value will yield a revenue of $1,081,177

A millage rate of .5 mills applied to the tentative taxable value will yield $540,588.

Potential revenue based on the county allocation of 4.5 mills is $4,865,298.

Taxable Value continues to increase, still lagging behind the Equalized Value -

The 2019 inflation rate multiplier is 1.019 or 1.90%. This is used in the formula to calculate 2020 taxable value.

The current difference between equalized and taxable value is 23.61%. In 2007, the gap separating total Mackinac County State Equalized Value and Taxable

Value peaked at 56.19%. Between 2008 and 2012, State Equalized Values slid 14.34% while Taxable Values continued to increase until 2009. After a slight 2010 decline, taxable values resumed a steady increase. The average annual increase between 2011 and 2020 is 2.25%.

The total tentative taxable value for real property has increased 3.54%. For comparison, the 2020 Cost of Living Adjustment (COLA) is 1.6%.

Comparing 2019 to 2020 equalized values, the township of Newton exhibits the greatest growth in equalized value (8.16%) with City of St Ignace showing a minimal increase of .43%. Four units report a decline in equalized value. Clark, Garfield, Portage and Bois Blanc decreases are less than 1%. A decrease of 4.31% is noted for Brevort. Countywide, the residential real property class (400) comprises the largest percentage of total equalized value (76.48%); Real commercial property (200) takes second place (20.33%). There is little shifting of value between classes. Parcel counts by class are showing minimal variation between 2019 and 2020. Garfield Township has the largest agricultural class at 185 parcels; Portage Township shows the largest growth in agricultural values, due to a reappraisal of agricultural land during 2019. All townships with agriculturally classed properties report a growth in equalized value. The City of Mackinac Island has the largest commercial class (200) by number (321 parcels) and by equalized value. Commercial equalized value on Mackinac Island grew $12,103,630. Four units report a decline in commercial value – Garfield, Marquette, Newton and St Ignace Townships. The largest industrial class (300) is in Clark Township (55 parcels). Five units, Garfield, Hudson, Moran, Newton and the City of St Ignace report increases for industrial equalized values.

Mackinac County Equalization Department 2020 Equalization Report Mackinac County Board of Commissioners April 14, 2020

Clark Township has the greater number (3,131) of residential classed parcels, and the largest 2020 equalized value at $227,700,650. Mackinac Island continues to show strong residential demand with limited supply for the market. Residential equalized values increased again for 2020 (5.96%). Other townships reporting an increase in residential equalized value over 3% are: Hendricks (5.59%), Hudson (6.78%), Marquette (6.09%), Moran (8.10%) and Newton (6.39%). There are only 110 parcels in the 500 timber cutover class county wide. Timber/cutover equalized values continue to increase for 2020 at a rate of 1.92%. Due to the nature of personal property valuation, decreases in overall value would generally indicate that accrued depreciation exceeded new personal property acquisition. Commercial and industrial personal property investment is most likely masked by the more recently granted Small Business and Eligible Manufacturing Exemptions. Recap of Real Property Classifications used for Equalization Studies Excerpts taken from STC Property Classification, issued December 2013. Agricultural – 100: Agricultural real property includes parcels used partially or wholly for agricultural operations with or without buildings. Commercial – 200: Commercial real property includes: platted or unplatted parcels used for commercial purposes, whether wholesale, retail or service with or without buildings. This classification will also include: parcels used by fraternal societies, golf courses, boat clubs or ski area and apartment buildings or a complex with more than four units. Industrial – 300: Industrial real property includes: platted or unplatted parcels used for manufacturing and processing purposes, with or without buildings. Parcels used for utility sites including generating plants, pumping stations, switches, substations, compressing stations, warehouses, right or ways, flowage land and storage areas are classed industrial. Also parcels used for removal or processing of gravel, stone or mineral ores, whether valued by the local assessor or by the state geologist. This will include gravel and sand pits – as well as stone quarries. Residential – 400: Typically the largest property class in a unit. Parcels that are platted or unplatted, with or without buildings and condominium apartments used for residential purposes fall under the residential class. Parcels used for, or probably will be used for, recreational purposes, such as lake lots and hunting lands, located in an area used predominantly for recreational purposes are properly classified residential. Timber-Cutover – 500: Timber-cutover real property includes parcels that are stocked with forest products of merchantable type and size; cutover forestland with little or no merchantable products; as well as marsh lands or other barren land. Developmental – 600: Development real property includes parcels of more than five acres without buildings, or more than 15 acres with a market value in excess of its value in use. There are no parcels in the Developmental class in Mackinac County.

Assessed County Equalized Tentative TVMackinac Island 353,759,900 353,759,900 263,331,347Clark Twp 254,739,950 254,739,950 202,882,006Moran Twp 173,308,800 173,308,800 150,160,515Garfield Twp 97,207,951 97,207,951 86,209,617St Ignace City 96,515,500 96,515,500 83,322,429Portage Twp 93,525,400 93,525,400 79,118,959Newton Twp 53,270,564 53,270,564 45,105,422St Ignace Twp 49,683,500 49,683,500 42,905,034Marquette Twp 47,836,000 47,836,000 34,458,409Bois Blanc Twp 43,822,300 43,822,300 35,239,531Brevort Twp 40,573,100 40,573,100 31,266,603Hudson Twp 18,066,300 18,066,300 15,580,138Hendricks Twp 14,156,500 14,156,500 11,597,417

2020

0

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

400,000,000

Mackinac County Assessed, CEV & Tentative Taxable By Governmental Unit

Assessed

County Equalized

Tentative TV



April 14, 2020

SEV Taxable Difference CEV /SEV Tentative Taxable Difference1994 438,863,841 438,863,841 0.00% 2011 1,168,476,153 898,859,410 30.00%1995 484,143,051 455,098,069 6.38% 2012 1,151,657,564 904,203,094 27.37%1996 526,110,137 472,698,739 11.30% 2013 1,176,568,747 935,182,941 25.81%1997 576,515,723 490,355,052 17.57% 2014 1,196,934,403 951,060,175 25.85%1998 616,529,807 511,681,068 20.49% 2015 1,240,493,379 996,402,485 24.50%1999 674,576,532 542,076,895 24.44% 2016 1,230,304,229 999,064,607 23.15%2000 742,424,236 570,369,463 30.17% 2017 1,247,061,070 1,004,557,165 24.14%2001 827,382,946 609,248,505 35.80% 2018 1,268,395,102 1,022,221,591 24.08%2002 897,584,235 651,170,414 37.84% 2019 1,296,205,629 1,044,245,107 24.13%2003 999,148,135 681,371,136 46.64% 2020 1,336,465,765 1,081,177,427 23.61%2004 1,111,580,621 719,672,113 54.46%2005 1,167,970,243 761,621,092 53.35% Values updated to reflect STC Order 2.12.192006 1,233,503,991 801,024,900 53.99% for the City of St Ignace2007 1,327,136,916 849,671,765 56.19%2008 1,344,439,500 887,734,589 51.45%2009 1,286,013,331 907,308,653 41.74%2010 1,252,217,855 1,014,136,557 23.48%2011 1,168,476,153 898,859,410 30.00%

0

200,000,000

400,000,000

600,000,000

800,000,000

1,000,000,000

1,200,000,000

1,400,000,000

1,600,000,000

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

Difference Between CEV/SEV & Taxable Value

SEV Taxable


2020 Equalization Report Mackinac County Board of Commissioners

April 14, 2020

Township/City 2019 SEV 2020 CEVBois Blanc Twp 0.00% 43,823,200 43,822,300Brevort Twp -4.31% 42,399,300 40,573,100Clark Twp -0.04% 254,846,400 254,739,950Garfield Twp -0.79% 97,979,110 97,207,951Hendricks Twp 6.11% 13,341,502 14,156,500Hudson Twp 5.93% 17,055,200 18,066,300Marquette Twp 5.50% 45,340,700 47,836,000Moran Twp 6.96% 162,027,100 173,308,800Newton Twp 8.16% 49,253,800 53,270,564Portage Twp -0.37% 93,869,550 93,525,400St Ignace Twp 1.21% 49,088,700 49,683,500Mackinac Island 6.85% 331,076,917 353,759,900St Ignace City 0.43% 96,104,150 96,515,500 revised to STC Order 2.12.19

‐6.00% ‐4.00% ‐2.00% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00%

Bois Blanc Twp

Brevort Twp

Clark Twp

Garfield Twp

Hendricks Twp

Hudson Twp

Marquette Twp

Moran Twp

Newton Twp

Portage Twp

St Ignace Twp

Percent Change

Township/City

2019‐2020 Equalized Change



April 14, 2020

Mackinac County 2020 Real PropertyAssessed, County Equalized and Taxable Values

Real Property - County Equalized Value2020 % of

49‐000 2020 2020 Tentative Unit Equalized Total Value

Mackinac County Assessed Equalized Taxable Agricultural 14,355,013 1.21%Agricultural 100 14,355,013 14,355,013 10,187,104 Commercial 241,045,186 20.33%Commercial 200 241,045,186 241,045,186 188,732,373 Industrial 19,548,472 1.65%Industrial 300 19,548,472 19,548,472 16,086,977 Residential 906,771,029 76.48%Residential 400 906,771,029 906,771,029 714,260,351 Timber/Cutover 3,851,700 0.32%Timber/Cutover 500 3,851,700 3,851,700 2,414,745 Total: 1,185,571,400 100.00%

Total Real 1,185,571,400 1,185,571,400 931,681,550

Real Property - Assessed Value2020 % of

Class Assessed Total ValueAgricultural 14,355,013 1.21%Commerical 241,045,186 20.33%Industrial 19,548,472 1.65%Residential 906,771,029 76.48% Real Property - Tentative Taxable ValueTimber Cutover 3,851,700 0.32% 2020 Tentative % of

Total: 1,185,571,400 100.00% Class Taxable Value Total ValueAgricultural 10,187,104 1.09%Commerical 188,732,373 20.26%

Industrial 16,086,977 1.73%Residential 714,260,351 76.66%

Timber Cutover 2,414,745 0.26%Total: 931,681,550 100.00%

Real Property - 2020Distribution of Assessed Value

Agricultural

Commerical

Industrial

Residential

TimberCutover

Real Property - 2020Distribution of County Equalized Value

Agricultural

Commercial

Industrial

Residential

Timber/Cutover

Real Property - 2020Distribution of Tentative Taxable Value

Agricultural

Commerical

Industrial

Residential

Timber Cutover



April 14, 2020

Mackinac County 2017‐2020 Personal Property County/State Equalized Values by Class

2020 % of Unit Equalized Total Value 2019 % of

Agricultural 0 0.00% Unit Equalized Total ValueCommercial 17,497,321 11.60% Agricultural 0 0.00%Industrial 4,755,591 3.15% Commercial 16,510,727 11.19%Residential 0 0.00% Industrial 7,663,271 5.19%Utility 128,641,453 85.25% Residential 0 0.00%

Total: 150,894,365 100.00% Utility 123,401,330 83.62%Total: 147,575,328 100.00%

2018 % of 2017 % of Unit Equalized Total Value Unit Equalized Total Value

Agricultural 0 0.00% Agricultural 0 0.00%Commercial 17,151,370 11.38% Commercial 20,049,123 12.74%Industrial 8,200,205 5.44% Industrial 8,625,754 5.48%Residential 0 0.00% Residential 0 0.00%Utility 125,327,363 83.18% Utility 128,729,725 81.78%

Total: 150,678,938 100.00% Total: 157,404,602 100.00%

Personal PropertyPersonal Property

Personal Property Personal Property

Personal Property - 2017Distribution of State Equalized Value

Agricultural

Commercial

Industrial

Residential

Utility


Agricultural

Commercial

Industrial

Residential

Utility

Personal Property - 2020Distribution of County Equalized Value

Agricultural

Commercial

Industrial

Residential

Utility


Agricultural

Commercial

Industrial

Residential

Utility



April 14, 2020

Mackinac County Analysis by Class Value change between 2019 and 2020

Mackinac County 2019 to 2020 EV Change 3.22%Property 2020 2019 State 2020 County change from Units % 2020‐ 2019 Property

Classification Parcel Count Equalized Equalized previous year of Total EV Classification Real Real

Agricultural 309 13,919,599 14,355,013 3.13% 1.21% 435,414 AgriculturalCommercial 1198 227,358,039 241,045,186 6.02% 20.33% 13,687,147 Commercial Industrial 158 18,320,623 19,548,472 6.70% 1.65% 1,227,849 Industrial Residential 18,129 885,254,440 906,771,029 2.43% 76.48% 21,516,589 Residential Timber cutover 110 3,777,600 3,851,700 1.96% 0.32% 74,100 Timber cutoverUnit Totals 19904 1,148,630,301 1,185,571,400 3.22% 100.00% 36,941,099

Mackinac County 2019 to 2020 EV Change 2.25% T TV Change 2.32%Property 2020 2019 State 2020 County change from 2019 2020 change from Property

Classification Parcel Count Equalized Equalized previous year Tent Taxable Tent Taxable previous year Classification Personal Personal

Commercial 913 16,510,727 17,497,321 5.98% 16,472,737 17,488,955 5.81% Commercial Industrial 11 7,663,271 4,755,591 ‐37.94% 7,663,271 4,755,591 ‐61.14% Industrial Utility 53 123,401,330 128,641,453 4.25% 121,890,196 127,251,331 4.21% UtilityUnit Totals 977 147,575,328 150,894,365 2.25% 146,026,204 149,495,877 2.32%

100 Agricultural 2019 to 2020 EV Change 3.13%2020 2019 State 2020 County change from Units % 2020‐2019

Parcel Count Equalized Equalized previous year of Total EVTownships Townships

Clark 7 490,600 522,700 6.54% 3.64% 32,100 ClarkGarfield 186 8,011,699 8,141,913 1.63% 56.72% 130,214 GarfieldMarquette 71 3,664,300 3,778,300 3.11% 26.32% 114,000 Marquette Newton 27 1,142,900 1,173,000 2.63% 8.17% 30,100 Newton Portage 18 610,100 739,100 21.14% 5.15% 129,000 Portage Unit Totals 309 13,919,599 14,355,013 3.13% 100.00% 435,414


2020 Equalizaton Report Mackinac County Board of Commissioners

April 14, 2020


200 Commercial 2019 to 2020 EV Change 6.02%2020 2019 State 2020 County change from Units % 2020‐2019

Parcel Count Equalized Equalized previous year of Total EVTownship Township

Bois Blanc 29 687,600 696,300 1.27% 0.29% 8,700 Bois BlancBrevort 15 736,400 772,800 4.94% 0.32% 36,400 BrevortClark 177 15,324,500 15,484,100 1.04% 6.42% 159,600 ClarkGarfield 67 3,733,569 3,563,886 ‐4.54% 1.48% ‐169,683 GarfieldHendricks 14 650,600 676,500 3.98% 0.28% 25,900 HendricksHudson 7 238,300 238,500 0.08% 0.10% 200 Hudson Marquette 18 938,300 931,900 ‐0.68% 0.39% ‐6,400 Marquette Moran 137 12,866,900 13,715,300 6.59% 5.69% 848,400 Moran Newton 28 1,520,300 1,475,100 ‐2.97% 0.61% ‐45,200 Newton Portage 76 5,676,900 6,127,100 7.93% 2.54% 450,200 Portage St. Ignace 43 2,465,500 2,448,600 ‐0.69% 1.02% ‐16,900 St. Ignace city city

Mackinac Island 321 148,853,070 160,956,700 8.13% 66.77% 12,103,630 Mackinac IslandSt Ignace 266 33,666,100 33,958,400 0.87% 14.09% 292,300 St IgnaceUnit Totals 1198 227,358,039 241,045,186 6.02% 100.00% 13,687,147

300 Industrial 2019 to 2020 EV Change 6.70%2020 2019 State 2020 County change from Units % 2020‐2019


Brevort 4 161,400 161,400 0.00% 0.83% 0 BrevortClark 55 5,041,900 5,036,800 ‐0.10% 25.77% ‐5,100 ClarkGarfield 7 525,223 538,472 2.52% 2.75% 13,249 GarfieldHendricks 3 68,200 68,200 0.00% 0.35% 0 HendricksHudson 5 360,000 369,400 2.61% 1.89% 9,400 Hudson Moran 35 8,309,800 8,976,700 8.03% 45.92% 666,900 Moran Newton 32 3,272,900 3,818,900 16.68% 19.54% 546,000 Newton St. Ignace 3 101,700 94,800 ‐6.78% 0.48% ‐6,900 St. Ignace city city

St Ignace 14 479,500 483,800 0.90% 2.47% 4,300 St IgnaceUnit Totals 158 18,320,623 19,548,472 6.70% 100.00% 1,227,849



April 14, 2020


400 Residential 2019 to 2020 EV Change 2.43%2020 2019 State 2020 County change from Units % 2020‐2019


Bois Blanc 1684 42,835,500 42,817,800 ‐0.04% 4.72% ‐17,700 Bois BlancBrevort 898 39,795,100 37,934,200 ‐4.68% 4.18% ‐1,860,900 BrevortClark 3131 225,167,800 227,700,650 1.12% 25.11% 2,532,850 ClarkGarfield 2785 70,945,888 70,715,735 ‐0.32% 7.80% ‐230,153 GarfieldHendricks 335 8,849,402 9,344,300 5.59% 1.03% 494,898 HendricksHudson 442 11,269,500 12,033,800 6.78% 1.33% 764,300 Hudson Marquette 1176 39,158,700 41,543,600 6.09% 4.58% 2,384,900 Marquette Moran 1495 68,896,900 74,480,000 8.10% 8.21% 5,583,100 Moran Newton 1011 29,178,800 31,044,244 6.39% 3.42% 1,865,444 Newton Portage 1972 86,458,150 85,418,700 ‐1.20% 9.42% ‐1,039,450 Portage St. Ignace 1030 32,560,600 33,348,300 2.42% 3.68% 787,700 St. Ignace city city

Mackinac Island 896 172,496,250 182,769,900 5.96% 20.16% 10,273,650 Mackinac IslandSt Ignace 1274 57,641,850 57,619,800 ‐0.04% 6.35% ‐22,050 St IgnaceUnit Totals 18129 885,254,440 906,771,029 2.43% 100.00% 21,516,589

500 Timber Cutover 2019 to 2020 EV Change 1.92%2020 2019 State 2020 County change from Units % 2020‐2019


Clark 7 352,400 333,400 ‐5.39% 8.66% ‐19,000 ClarkHudson 24 830,400 830,400 0.00% 21.56% 0 Hudson Marquette 12 521,700 500,500 ‐4.06% 12.99% ‐21,200 Marquette Newton 67 2,073,100 2,187,400 5.51% 56.79% 114,300 Newton Unit Totals 110 3,777,600 3,851,700 1.96% 100.00% 74,100



April 14, 2020

Ten Year History of Assesed, Equalized and Taxable Values for Mackinac County

2020 Real PropertyAssessed Equalized Tentative- Taxable Assessed Equalized Taxable COLA SOM IR

Year Value Value Value % incr % incr % incr issued Jan issued Oct

2011 1,068,901,431 1,065,082,733 800,555,199 -6.06% -4.60% -0.34% 0.00% 1.700%2012 1,051,007,471 1,050,980,578 807,609,190 -1.67% -1.32% 0.88% 3.60% 2.700%2013 1,057,194,864 1,056,932,825 819,956,732 0.59% 0.57% 1.53% 1.70% 2.400%2014 1,075,591,610 1,074,573,671 833,084,410 1.74% 1.67% 1.60% 1.50% 1.600%2015 1,083,313,211 1,083,261,472 839,725,152 0.72% 0.81% 0.80% 1.70% 1.600%2016 1,072,859,504 1,072,899,627 843,791,216 -0.96% -0.96% 0.48% 0.00% 0.300%2017 1,092,614,985 1,092,501,146 852,188,012 1.84% 1.83% 1.00% 0.30% 0.900%2018 1,117,663,384 1,117,663,384 873,194,033 2.29% 2.30% 2.46% 2.00% 2.100%2019 1,148,630,301 1,148,630,301 898,218,903 2.77% 2.77% 2.87% 2.80% 2.400%2020 1,185,571,400 1,185,571,400 931,681,550 3.22% 3.22% 3.73% 1.60% 1.900%

2020 Personal PropertyAssessed Equalized Tentative- Taxable Assessed Equalized Taxable COLA SOM IR

Year Value Value Value % incr % incr % incr issued Jan issued Oct2011 103,393,420 103,393,420 98,304,211 0.62% 0.62% 0.62% 0.00% 1.700%2012 100,676,986 100,676,986 96,594,094 -2.63% -2.63% -1.74% 3.60% 2.700%2013 1,4 119,635,922 119,635,922 115,226,209 18.83% 18.83% 19.29% 1.70% 2.400%2014 2 122,360,732 122,360,732 117,975,765 2.28% 2.28% 2.39% 1.50% 1.600%2015 157,231,907 157,231,907 156,677,333 28.50% 28.50% 32.80% 1.70% 1.600%2016 3 157,404,602 157,404,602 155,273,391 0.11% 0.11% -0.90% 0.00% 0.300%2017 154,559,924 154,559,924 152,369,153 -1.81% -1.81% -1.87% 0.30% 0.900%2018 150,731,718 150,731,718 149,027,558 -2.48% -2.48% -2.19% 2.00% 2.100%2019 147,575,328 147,575,328 146,026,204 -2.09% -2.09% -2.01% 2.00% 2.100%2020 150,894,365 150,894,365 149,495,877 2.25% 2.25% 2.38% 1.60% 1.900%

1 Utility investment ATC new construction 2013 through 20152 Small Business Taxpayer Exemption in effect 3 Eligible Manufacturing Personal Property in effect4 Disabled Veterans Exemption PA 161 of 20132017 and 2018 Assessed, Equalized and Tentative Taxable Values have been updated to reflect STC Order dated 2-12-19

0

200,000,000

400,000,000

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800,000,000

1,000,000,000

1,200,000,000

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Valu

e in

$$

Year

Assessed Value

Equalized Value

Tentative-Taxable Value

020,000,00040,000,00060,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

2011 2012 20131,4

20142

2015 20163

2017 2018 2019 2020

Valu

e in

$$

Year

Assessed Value

Equalized Value

Tentative-Taxable Value



April 14,2020

04/07/2020Assessor Officer Signature

7152PAMELA M CHIPMANAssessor Printed Name

CERTIFICATION

0 Amount of 2020 Loss from Charitable Exemption granted for first time in 2020 Under MCL 211.7o: No. of Exempt Parcels: 1,836

1,336,465,76527,401,11427,757,49114,898,4691,296,205,62920,881TOTAL REAL & PERSONAL

150,894,36511,688,18808,369,151147,575,328977850 TOTAL PERSONAL

128,641,4538,694,15903,454,036123,401,33053550 Utility

000000450 Residential

4,755,591217,20003,124,8807,663,27111350 Industrial

17,497,3212,776,82901,790,23516,510,727913250 Commercial

000000150 Agricultural

Does NotCross

Foot ( * )

2020

Board ofReviewNew

( + / - )AdjustmentLoss

2019

Board ofReview

ParcelCount

PERSONAL PROPERTY

Date

Certificate Number

If after submitting the completed form to the State Tax Commission and County Equalization, the assessor of record discovers there are errors within the form, the assessor ofrecord shall correct the form and submit the revised copy to the County Equalization Department. The revised form must be identifying as a revised copy. Once the revisedcopy is reviewed and approved by County Equalization, the revised copy must be immediately submitted to the State Tax Commission.

The assessor of record must retain a copy of the completed form.

If there are errors found by County Equalization, the errors are to be corrected and a revised copy is to be immediately submitted to the State Tax Commission.

The assessor must submit the first copy of the completed form to the County Equalization Department. The form is to be re-viewed and approved by CountyEqualization.

2) Email the completed form with the assessor of record signature to [email protected]

1) Mail the ORIGINAL completed form, with the ORIGINAL assessor of record signature to the State Tax Commission, PO Box 30471, Lansing, MI 48909

The form may be submitted in one of the following manners:

The completed form must be signed by the local unit assessor who is the assessor of record with the State Tax Commission.

Db: 2020 Equalization04/07/2020 02:40 PM

adjournment of the Board of review - Administrative Rule 209.26(6b). REPORT ONLY ASSESSED VALUES ON THIS FORM.by the assessing officer and filed with the State Tax Commission and the County Equalization Department immediately following class of property for County and State Equalization. This form is issued under authority of P.A. 206 of 1893. This report shall be signed Assessing officers are required to report the total assessed value for each class of property and the assessment roll changes for each

REPORT OF ASSESSMENT ROLL CHANGES AND CLASSIFICATION

L-4022

2020

607 (Rev. 09-19)

Michigan Department of Treasury

MACKINAC COUNTYCITY OR TOWNSHIPMACKINACCOUNTY

1,185,571,40015,712,92627,757,4916,529,3181,148,630,30119,904800 TOTAL REAL

000000600 Developmental

3,851,70017,50056,60003,777,600110500 Timber - Cutover

906,771,02910,793,51816,057,0725,334,001885,254,44018,129400 Residential

19,548,472145,9001,257,249175,30018,320,623158300 Industrial

241,045,1864,662,8509,995,022970,725227,358,0391,198200 Commercial

14,355,01393,158391,54849,29213,919,599309100 Agricultural

Does NotCross

Foot ( * )

2020

Board ofReviewNew


2019

Board ofReview

ParcelCount

REAL PROPERTY

COUNTY: 49 MACKINAC XXXXX - MACKINAC COUNTY Assessment Year:2019/2020

L-4023 ANALYSIS FOR EQUALIZED VALUATION 4/7/2020 3:18 PM

14,355,013

Remarks

28,998,0970

188,38328,809,714

28,809,714101,975

28,911,689True Cash Value

49.50

49.4549.50

48.1448.3448.15

% Ratio

14,355,013

93,15814,261,855

391,54813,870,307

49,29213,919,599

Assessed Value

109 Computed 50% of TCV Agricultural

309#Pcls.

TOTAL Agricultural108107

NEW106SUBTOTAL105ADJUSTMENT104SUBTOTAL103LOSS102Agricultural101REAL PROPERTY100

241,045,186

Remarks

483,533,8340

9,359,862474,173,972

474,173,9721,998,485


49.85

49.8249.85

47.7448.5747.75

% Ratio

241,045,186

4,662,850236,382,336

9,995,022226,387,314

970,725227,358,039

Assessed Value

209 Computed 50% of TCV Commercial

1,198#Pcls.

TOTAL Commercial208207

NEW206SUBTOTAL205ADJUSTMENT204SUBTOTAL203LOSS202Commercial201REAL PROPERTY200

19,548,472

Remarks

39,327,5980

295,79339,031,805

39,031,805360,477


49.71

49.3349.71

46.4948.6346.51

% Ratio

19,548,472

145,90019,402,572

1,257,24918,145,323

175,30018,320,623

Assessed Value

309 Computed 50% of TCV Industrial

158#Pcls.

TOTAL Industrial308307

NEW306SUBTOTAL305ADJUSTMENT304SUBTOTAL303LOSS302Industrial301REAL PROPERTY300

906,771,029

Remarks

1,817,026,4180

21,632,3481,795,394,070

1,795,394,07010,930,630

1,806,324,700True Cash Value

49.90

49.9049.90

49.0148.8049.01

% Ratio

906,771,029

10,793,518895,977,511

16,057,072879,920,439

5,334,001885,254,440

Assessed Value

409 Computed 50% of TCV Residential

18,129#Pcls.

TOTAL Residential408407

NEW406SUBTOTAL405ADJUSTMENT404SUBTOTAL403LOSS402Residential401REAL PROPERTY400

3,851,700

Remarks

7,764,9530

35,3187,729,635

7,729,6350


49.60

49.5549.60

48.8750.0048.87

% Ratio

3,851,700

17,5003,834,200

56,6003,777,600

03,777,600

Assessed Value

509 Computed 50% of TCV Timber-Cutover

110#Pcls.

TOTAL Timber-Cutover508507

NEW506SUBTOTAL505ADJUSTMENT504SUBTOTAL503LOSS502Timber-Cutover501REAL PROPERTY500

0

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

609 Computed 50% of TCV Developmental

0#Pcls.

TOTAL Developmental608607

NEW606SUBTOTAL605ADJUSTMENT604SUBTOTAL603LOSS602Developmental601REAL PROPERTY600

Recommended CEV REAL 01,188,325,4502,376,650,90049.881,185,571,400

809 Computed 50% of TCV REAL19,904TOTAL REAL800

COUNTY: 49 MACKINAC XXXXX - MACKINAC COUNTY Assessment Year:2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value0

#Pcls.

TOTAL Ag. Personal158157

NEW156SUBTOTAL155ADJUSTMENT154SUBTOTAL153LOSS152Ag. Personal151PERSONAL PROPERTY150

Remarks

34,994,6420

5,553,65829,440,984

29,440,9843,580,470


50.00

50.0050.00

50.0050.0050.00

% Ratio

17,497,321

2,776,82914,720,492

014,720,492

1,790,23516,510,727

Assessed Value913

#Pcls.

TOTAL Com. Personal158157

NEW156SUBTOTAL155ADJUSTMENT154SUBTOTAL153LOSS152Com. Personal151PERSONAL PROPERTY150

Remarks

9,511,1820

434,4009,076,782

9,076,7826,249,760


50.00

50.0050.00

50.0050.0050.00

% Ratio

4,755,591

217,2004,538,391

04,538,3913,124,8807,663,271

Assessed Value11

#Pcls.

TOTAL Ind. Personal158157

NEW156SUBTOTAL155ADJUSTMENT154SUBTOTAL153LOSS152Ind. Personal151PERSONAL PROPERTY150

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value0

#Pcls.

TOTAL Res. Personal158157

NEW156SUBTOTAL155ADJUSTMENT154SUBTOTAL153LOSS152Res. Personal151PERSONAL PROPERTY150

Remarks

257,282,9060

17,388,318239,894,588

239,894,5886,908,072


50.00

50.0050.00

50.0050.0050.00

% Ratio

128,641,453

8,694,159119,947,294

0119,947,294

3,454,036123,401,330

Assessed Value53

#Pcls.

TOTAL Util. Personal158157

NEW156SUBTOTAL155ADJUSTMENT154SUBTOTAL153LOSS152Util. Personal151PERSONAL PROPERTY150

150,894,365301,788,73050.00150,894,365

859 Computed 50% of TCV PERSONAL977TOTAL PERSONAL850

COUNTY: 49 MACKINAC 001 - BOIS BLANC TOWNSHIP Assessment Year: 2019/2020


Recommended CEV Agricultural 00

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

109 Computed 50% of TCV Agricultural0

0#Pcls.



Computed Factor = 1.00000

Recommended CEV Commercial 696,300696,867

Remarks

1,393,7340

5,2041,388,530

1,388,5300


49.96

49.9649.96

49.5249.5249.52

% Ratio

696,300

2,600693,700

6,100687,600

0687,600

Assessed Value

209 Computed 50% of TCV Commercial29

29#Pcls.




Recommended CEV Industrial 00

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

309 Computed 50% of TCV Industrial0

0#Pcls.




Recommended CEV Residential 42,817,80042,895,437

Remarks

85,790,8730

1,247,82684,543,047

84,543,047667,814


49.91

49.9149.91

50.2750.2750.27

% Ratio

42,817,800

622,79042,195,010

-304,78042,499,790

335,71042,835,500

Assessed Value

409 Computed 50% of TCV Residential1,684

1,679#Pcls.




Recommended CEV Timber-Cutover 00

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

509 Computed 50% of TCV Timber-Cutover0

0#Pcls.




Recommended CEV Developmental 00

Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

609 Computed 50% of TCV Developmental0

0#Pcls.




Recommended CEV REAL 43,514,10043,592,30487,184,60749.9143,514,100


COUNTY: 49 MACKINAC 001 - BOIS BLANC TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

84,8000

4,80080,000

80,0003,000

83,000True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

42,400

2,40040,000

040,000

1,50041,500

Assessed Value

17

17#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

531,6000

14,400517,200

517,2000


50.00

50.0050.00

50.0050.0050.00

% Ratio

265,800

7,200258,600

0258,600

0258,600

Assessed Value

1

1#Pcls.



Computed Factor = 1.0000087,801,00743,822,3001,731Total Real and Personal900

Recommended CEV PERSONAL 308,200308,200616,40050.00308,200


COUNTY: 49 MACKINAC 002 - BREVORT TOWNSHIP Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

1,558,2410

64,5291,493,712

1,493,7120


49.59

49.5949.59

49.3049.3049.30

% Ratio

772,800

32,000740,800

4,400736,400

0736,400

Assessed Value


15#Pcls.




Recommended CEV Industrial 161,400161,525

Remarks

323,05000

323,050

323,0500


49.96

49.9649.96

49.9649.9649.96

% Ratio

161,400

0161,400

0161,400

0161,400

Assessed Value


4#Pcls.





Remarks

75,929,2700

907,09275,022,178

75,022,178333,058


49.96

49.9649.96

52.8152.8152.81

% Ratio

37,934,200

453,18337,481,017-2,138,19539,619,212

175,88839,795,100

Assessed Value

409 Computed 50% of TCV Residential898

898#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





809 Computed 50% of TCV REAL917TOTAL REAL800

COUNTY: 49 MACKINAC 002 - BREVORT TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

22,0000

2,80019,200

19,2008,400


50.00

50.0050.00

50.0050.0050.00

% Ratio

11,000

1,4009,600

09,6004,200

13,800Assessed Value

17

17#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

3,387,4000

27,2003,360,200

3,360,20025,000


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,693,700

13,6001,680,100

01,680,100

12,5001,692,600

Assessed Value

5

5#Pcls.



Computed Factor = 1.0000081,219,96140,573,100939Total Real and Personal900

Recommended CEV PERSONAL 1,704,7001,704,7003,409,40050.001,704,700


COUNTY: 49 MACKINAC 003 - CLARK TOWNSHIP Assessment Year: 2019/2020


Recommended CEV Agricultural 522,700527,868

Remarks

1,055,73500

1,055,735

1,055,7350


49.51

49.5149.51

46.4746.4746.47

% Ratio

522,700

0522,700

32,100490,600

0490,600

Assessed Value


7#Pcls.




Recommended CEV Commercial 15,484,10015,502,722

Remarks

31,005,4440

386,46430,618,980

30,618,980258,513


49.94

49.9449.94

49.6349.6349.63

% Ratio

15,484,100

193,00015,291,100

94,90015,196,200

128,30015,324,500

Assessed Value


178#Pcls.




Recommended CEV Industrial 5,036,8005,120,823

Remarks

10,241,6450

234,24210,007,403

10,007,403360,477


49.18

49.1849.18

48.6348.6348.63

% Ratio

5,036,800

115,2004,921,600

55,0004,866,600

175,3005,041,900

Assessed Value


54#Pcls.





Remarks

456,130,4710

3,692,107452,438,364

452,438,3641,437,468


49.92

49.9249.92

49.6149.6149.61

% Ratio

227,700,650

1,843,100225,857,550

1,402,878224,454,672

713,128225,167,800

Assessed Value


3,139#Pcls.




Recommended CEV Timber-Cutover 333,400336,388

Remarks

672,77600

672,776

672,7760


49.56

49.5649.56

52.3852.3852.38

% Ratio

333,400

0333,400-19,000352,400

0352,400

Assessed Value


7#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 003 - CLARK TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

4,575,8000

255,8004,320,000

4,320,000488,800


50.00

50.0050.00

50.0050.0050.00

% Ratio

2,287,900

127,9002,160,000

02,160,000

244,4002,404,400

Assessed Value

151

152#Pcls.



Remarks

361,00000

361,000

361,0005,655,4006,016,400

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

180,500

0180,500

0180,500

2,827,7003,008,200

Assessed Value

3

3#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

6,387,8000

274,6006,113,200

6,113,2000


50.00

50.0050.00

50.0050.0050.00

% Ratio

3,193,900

137,3003,056,600

03,056,600

03,056,600

Assessed Value

2

2#Pcls.







R-5601JANET MAKI Assessor Printed Name

CERTIFICATION

0 Amount of 2020 Loss from Charitable Exemption granted for first time in 2020 Under MCL 211.7o: No. of Exempt Parcels: 188

97,207,951608,763-413,428966,49497,979,1103,104TOTAL REAL & PERSONAL

14,247,9454,8710519,65714,762,73159850 TOTAL PERSONAL

12,108,6434,8710506,45612,610,2286550 Utility


2,002,991003,8802,006,8711350 Industrial

136,311009,321145,63252250 Commercial


Does NotCross

Foot ( * )

2020

Board ofReviewNew


2019

Board ofReview

ParcelCount

PERSONAL PROPERTY

Date

Certificate Number









Db: 2020 Equalization04/07/2020 01:42 PM



L-4022

2020

607 (Rev. 09-19)


GARFIELD TOWNSHIPCITY OR TOWNSHIPMACKINACCOUNTY

82,960,006603,892-413,428446,83783,216,3793,045800 TOTAL REAL


000000500 Timber - Cutover

70,715,735514,234-379,967364,42070,945,8882,785400 Residential

538,472013,2490525,2237300 Industrial

3,563,88630,000-141,25858,4253,733,56967200 Commercial

8,141,91359,65894,54823,9928,011,699186100 Agricultural

Does NotCross

Foot ( * )

2020

Board ofReviewNew


2019

Board ofReview

ParcelCount

REAL PROPERTY

pam

Highlight

pam

Highlight

pam

Highlight

pam

Highlight

pam

Highlight

pam

Highlight

pam

Text Box

Equalization Director made corrections to the 4022 submitted by assessor to remove crossfoot errors

pam

Text Box

COUNTY: 49 MACKINAC 004 - GARFIELD TOWNSHIP Assessment Year: 2019/2020


Recommended CEV Agricultural 8,141,9138,237,781

Remarks

16,475,5620

120,71616,354,846

16,354,84649,124


49.42

49.4249.42

48.8448.8448.84

% Ratio

8,141,913

59,6588,082,255

94,5487,987,707

23,9928,011,699

Assessed Value


186#Pcls.





Remarks

7,253,1120

61,0507,192,062

7,192,062114,335


49.14

49.1449.14

51.1051.1051.10

% Ratio

3,563,886

30,0003,533,886-141,258

3,675,14458,425

3,733,569Assessed Value


68#Pcls.





Remarks

1,087,41800

1,087,418

1,087,4180


49.52

49.5249.52

48.3048.3048.30

% Ratio

538,472

0538,472

13,249525,223

0525,223

Assessed Value


7#Pcls.





Remarks

141,574,0370

1,029,497140,544,540

140,544,540725,647


49.95

49.9549.95

50.2250.2250.22

% Ratio

70,715,735

514,23470,201,501

-379,96770,581,468

364,42070,945,888

Assessed Value


2,804#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 004 - GARFIELD TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

272,62200

272,622

272,62218,642


50.00

50.0050.00

50.0050.0050.00

% Ratio

136,311

0136,311

0136,311

9,321145,632

Assessed Value

52

53#Pcls.



Remarks

4,005,98200

4,005,982

4,005,9827,760


50.00

50.0050.00

50.0050.0050.00

% Ratio

2,002,991

02,002,991

02,002,991

3,8802,006,871

Assessed Value

1

1#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

24,217,2860

9,74224,207,544

24,207,5441,012,912


50.00

50.0050.00

50.0050.0050.00

% Ratio

12,108,643

4,87112,103,772

012,103,772

506,45612,610,228

Assessed Value

6

6#Pcls.






Michigan Department of Treasury 607 (Rev. 09·19) L-4022

04/08/2020 11:07 AM Db: Garfield 2020

2020 REPORT OF ASSESSMENT ROLL CHANGES AND CLASSIFICATION Assessing officers are required to report the total assessed value for each class of property and the assessment roll changes for each class of property for County and State Equalization. This form is issued under authority of P.A. 206 of 1893. This report shall be signed by the assessing officer and filed with the State Tax Commission and the County Equalization Department immediately following adjournment of the Board of review- Administrative Rule 209.26(6b). REPORT ONL y ASSESSED VALUES ON THIS FORM.

COUNTY MACKINAC CITY OR TOWNSHIP GARFIELD TOWNSHIP

2019 2020 REAL PROPERTY Parcel

Board of (+I - ) Board of Count Review Loss Adjustment New Review

100 Agricultural 186 8,011,699 23,992 86,357 59,658 8,141,913

200 Commercial 67 3,733,569 58,425 -141,258 30,000 3,563,886

300 Industrial 7 525,223 0 13,249 0 538,472

400 Residential 2,785 70,945,888 364,420 184,621 514,234 70,715,735

500 Timber- Cutover 0 0 0 0 0 0

600 Developmental 0 0 0 0 0 0

800 TOTAL REAL 3,045 83,216,379 446,837 142,969 603,892 82,960,006

2019 2020 PERSONAL PROPERTY Parcel Board of ( +I - ) Board of

Count Review Loss Adjustment New Review

150 Agricultural 0 0 0 0 0 0

250 Commercial 52 145,632 9,321 0 0 136,311

350 Industrial 1 2,006,871 3,880 0 0 2,002,991

450 Residential 0 0 0 0 0 0

550 Utility 6 12,610,228 506,456 0 4,871 12,108,643

850 TOTAL PERSONAL 59 14,762,731 519,657 0 4,871 14,247,945

TOTAL REAL & PERSONAL 3,104 97,979,110 966,494 142,969 608,763 97,207,951

No. of Exempt Parcels: 188 Amount of 2020 Loss from Charitable Exemption granted for first time in 2020 Under MCL 211.70:

Does Not Cross

Foot ( •)

*

*

* Does Not

Cross Foot ( •)

* 0

'• ... 811 " .... .. ' /}"· .. '. "><: .,, .><·.'·--.'}'-:·'',;_·,- .... ''.-"·,·."<·.'' ..... . •' •· ..... . , ... ..•. .... . Assessor Printed Name

JANET MAKI Certificate Number

R-5601

Assessor Officer Signature

.>r~ YV\0i-1 Date


The form·may be submitted In one of the following manners:

04/08/2020

1) Man the ORIGINAL completed form, with the ORIGINAL assessor of record signature to the State Tax Commission, PO Box 30471, Lansing, Ml 48909


The assessor must submit the first copy of the completed form to the County Equalization Department. The form Is to be re-viewed and approved by County Equalization.



If after submitting the completed form to the State Tax Commission and County Equalization, the assessor of record discovers there are errors within the form, the assessor of record shall correct the form and submit the revised copy to the County Equalization Department The revised form must be Jdentifylng as a revised copy. Once the revised copy ls reviewed and approved by County Equalization, the revised copy must be immediately submitted to the State Tax Commission.

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COUNTY: 49 MACKINAC 005 - HENDRICKS TOWNSHIP Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

1,353,16100

1,353,161

1,353,1610


49.99

49.9949.99

48.0848.0848.08

% Ratio

676,500

0676,500

25,900650,600

0650,600

Assessed Value


14#Pcls.





Remarks

138,62900

138,629

138,6290


49.20

49.2049.20

49.2049.2049.20

% Ratio

68,200

068,200

068,200

068,200

Assessed Value


3#Pcls.





Remarks

18,969,1350

52,98418,916,151

18,916,151110,729


49.26

49.2649.26

46.5146.5146.51

% Ratio

9,344,300

26,1009,318,200

520,2988,797,902

51,5008,849,402

Assessed Value


335#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 005 - HENDRICKS TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

618,6000

249,600369,000

369,000186,400555,400

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

309,300

124,800184,500

0184,500

93,200277,700

Assessed Value

24

21#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

7,516,4000

528,6006,987,800

6,987,8003,400


50.00

50.0050.00

50.0050.0050.00

% Ratio

3,758,200

264,3003,493,900

03,493,900

1,7003,495,600

Assessed Value

4

4#Pcls.






COUNTY: 49 MACKINAC 006 - HUDSON TOWNSHIP Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

478,16400

478,164

478,1643,639


49.88

49.8849.88

49.4649.4649.46

% Ratio

238,500

0238,500

2,000236,500

1,800238,300

Assessed Value


7#Pcls.





Remarks

741,9320

19,884722,048

722,0480


49.79

49.7949.79

49.8649.8649.86

% Ratio

369,400

9,900359,500

-500360,000

0360,000

Assessed Value


5#Pcls.





Remarks

24,121,6090

263,83023,857,779

23,857,77928,402


49.89

49.8949.89

47.1847.1847.18

% Ratio

12,033,800

131,62511,902,175

646,07511,256,100

13,40011,269,500

Assessed Value


441#Pcls.





Remarks

1,665,46300

1,665,463

1,665,4630


49.86

49.8649.86

49.8649.8649.86

% Ratio

830,400

0830,400

0830,400

0830,400

Assessed Value


24#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 006 - HUDSON TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

3,60000

3,600

3,6000


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,800

01,800

01,800

01,800

Assessed Value

14

15#Pcls.



Remarks

130,4000

83,60046,800

46,8000


50.00

50.0050.00

50.0050.0050.00

% Ratio

65,200

41,80023,400

023,400

023,400

Assessed Value

1

1#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

1#Pcls.



Remarks

9,054,4000

403,4008,651,000

8,651,00012,600


50.00

50.0050.00

50.0050.0050.00

% Ratio

4,527,200

201,7004,325,500

04,325,500

6,3004,331,800

Assessed Value

5

5#Pcls.






COUNTY: 49 MACKINAC 007 - MARQUETTE TOWNSHIP Assessment Year: 2019/2020



Remarks

7,605,0600

3,2217,601,839

7,601,83952,851


49.68

49.6849.68

47.8747.8747.87

% Ratio

3,778,300

1,6003,776,700

137,7003,639,000

25,3003,664,300

Assessed Value


72#Pcls.





Remarks

1,874,72500

1,874,725

1,874,7250


49.71

49.7149.71

50.0550.0550.05

% Ratio

931,900

0931,900

-6,400938,300

0938,300

Assessed Value


18#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

83,354,8600

1,551,36481,803,496

81,803,496670,598


49.84

49.8449.84

47.4847.4847.48

% Ratio

41,543,600

773,20040,770,400

1,930,10038,840,300

318,40039,158,700

Assessed Value


1,180#Pcls.





Remarks

1,012,22400

1,012,224

1,012,2240


49.45

49.4549.45

51.5451.5451.54

% Ratio

500,500

0500,500-21,200521,700

0521,700

Assessed Value


12#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 007 - MARQUETTE TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

601,6000

57,200544,400

544,40029,800


50.00

50.0050.00

50.0050.0050.00

% Ratio

300,800

28,600272,200

0272,200

14,900287,100

Assessed Value

20

20#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

1,561,8000

20,6001,541,200

1,541,2000


50.00

50.0050.00

50.0050.0050.00

% Ratio

780,900

10,300770,600

0770,600

0770,600

Assessed Value

4

4#Pcls.







R-7530EDWARD K. VANNDERVRIESAssessor Printed Name

CERTIFICATION

0 Amount of 2020 Loss from Charitable Exemption granted for first time in 2020 Under MCL 211.7o: No. of Exempt Parcels: 215

173,308,8008,700,1006,107,0003,525,400162,027,1001,745TOTAL REAL & PERSONAL

76,136,8006,598,80002,415,50071,953,50078850 TOTAL PERSONAL

73,599,7006,414,70002,228,50069,413,5008550 Utility


1,779,100175,400014,0001,617,7003350 Industrial

758,0008,7000173,000922,30067250 Commercial


Does NotCross

Foot ( * )

2020

Board ofReviewNew


2019

Board ofReview

ParcelCount

PERSONAL PROPERTY

Date

Certificate Number









Db: Moran 202003/12/2020 01:55 PM



L-4022

2020

607 (Rev. 09-19)


MORAN TOWNSHIPCITY OR TOWNSHIPMACKINACCOUNTY

97,172,0002,101,3006,107,0001,109,90090,073,6001,667800 TOTAL REAL


000000500 Timber - Cutover

74,480,0001,762,1004,698,600877,60068,896,9001,495400 Residential

8,976,70020,800646,10008,309,80035300 Industrial

13,715,300318,400762,300232,30012,866,900137200 Commercial


Does NotCross

Foot ( * )

2020

Board ofReviewNew


2019

Board ofReview

ParcelCount

REAL PROPERTY

COUNTY: 49 MACKINAC 008 - MORAN TOWNSHIP Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

27,733,5060

643,88327,089,623

27,089,623498,070


49.45

49.4549.45

46.6446.6446.64

% Ratio

13,715,300

318,40013,396,900

762,30012,634,600

232,30012,866,900

Assessed Value


143#Pcls.





Remarks

17,981,6500

41,66717,939,983

17,939,9830


49.92

49.9249.92

46.3246.3246.32

% Ratio

8,976,700

20,8008,955,900

646,1008,309,800

08,309,800

Assessed Value


36#Pcls.





Remarks

149,437,0580

3,535,514145,901,544

145,901,5441,882,454


49.84

49.8449.84

46.6246.6246.62

% Ratio

74,480,000

1,762,10072,717,900

4,698,60068,019,300

877,60068,896,900

Assessed Value


1,514#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 008 - MORAN TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

1,516,0000

17,4001,498,600

1,498,600346,000


50.00

50.0050.00

50.0050.0050.00

% Ratio

758,000

8,700749,300

0749,300173,000922,300

Assessed Value

67

68#Pcls.



Remarks

3,558,2000

350,8003,207,400

3,207,40028,000


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,779,100

175,4001,603,700

01,603,700

14,0001,617,700

Assessed Value

3

3#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

147,199,4000

12,829,400134,370,000

134,370,0004,457,000


50.00

50.0050.00

50.0050.0050.00

% Ratio

73,599,700

6,414,70067,185,000

067,185,000

2,228,50069,413,500

Assessed Value

8

9#Pcls.






COUNTY: 49 MACKINAC 009 - NEWTON TOWNSHIP Assessment Year: 2019/2020



Remarks

2,367,9670

20,1862,347,781

2,347,7810


49.54

49.5449.54

48.6848.6848.68

% Ratio

1,173,000

10,0001,163,000

20,1001,142,900

01,142,900

Assessed Value


27#Pcls.





Remarks

2,954,4510

121,7702,832,681

2,832,6810


49.93

49.9349.93

53.6753.6753.67

% Ratio

1,475,100

60,8001,414,300-106,000

1,520,3000



27#Pcls.





Remarks

7,654,11600

7,654,116

7,654,1160


49.89

49.8949.89

42.7642.7642.76

% Ratio

3,818,900

03,818,900

546,0003,272,900

03,272,900

Assessed Value


32#Pcls.





Remarks

62,693,1000

1,100,96961,592,131

61,592,131715,791


49.52

49.5249.52

46.8346.8346.83

% Ratio

31,044,244

545,20030,499,044

1,655,44928,843,595

335,20529,178,800

Assessed Value


1,014#Pcls.




Recommended CEV Timber-Cutover 2,187,4002,207,245

Remarks

4,414,4900

35,3184,379,172

4,379,1720


49.55

49.5549.55

47.3447.3447.34

% Ratio

2,187,400

17,5002,169,900

96,8002,073,100

02,073,100

Assessed Value


67#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 009 - NEWTON TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

1,148,6000

944,600204,000

204,00068,200


50.00

50.0050.00

50.0050.0050.00

% Ratio

574,300

472,300102,000

0102,000

34,100136,100

Assessed Value

35

35#Pcls.



Remarks

1,455,60000

1,455,600

1,455,600558,600


50.00

50.0050.00

50.0050.0050.00

% Ratio

727,800

0727,800

0727,800279,300


2

2#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

24,539,6400

2,913,80021,625,840

21,625,840219,360


50.00

50.0050.00

50.0050.0050.00

% Ratio

12,269,820

1,456,90010,812,920

010,812,920

109,68010,922,600

Assessed Value

6

6#Pcls.






COUNTY: 49 MACKINAC 010 - PORTAGE TOWNSHIP Assessment Year: 2019/2020


Recommended CEV Agricultural 739,100746,887

Remarks

1,493,7730

44,2601,449,513

1,449,5130


49.48

49.4849.48

42.0942.0942.09

% Ratio

739,100

21,900717,200107,100610,100

0610,100

Assessed Value


18#Pcls.





Remarks

12,502,8920

875,33211,627,560

11,627,560118,560


49.01

49.0149.01

48.3348.3348.33

% Ratio

6,127,100

429,0005,698,100

78,5005,619,600

57,3005,676,900

Assessed Value


76#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

170,983,8690

1,556,045169,427,824

169,427,8241,303,120


49.96

49.9649.96

50.6450.6450.64

% Ratio

85,418,700

777,40084,641,300-1,156,95085,798,250

659,90086,458,150

Assessed Value


1,974#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 010 - PORTAGE TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

217,6000

185,20032,400

32,4004,400


50.00

50.0050.00

50.0050.0050.00

% Ratio

108,800

92,60016,200

016,200

2,20018,400

Assessed Value

79

79#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

2,263,4000

51,4002,212,000

2,212,0000


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,131,700

25,7001,106,000

01,106,000

01,106,000

Assessed Value

2

2#Pcls.






COUNTY: 49 MACKINAC 011 - ST IGNACE TOWNSHIP Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

4,911,5770

108,7264,802,851

4,802,851146,958


49.85

49.8549.85

49.8149.8149.81

% Ratio

2,448,600

54,2002,394,400

2,1002,392,300

73,2002,465,500

Assessed Value


42#Pcls.





Remarks

189,83700

189,837

189,8370


49.94

49.9449.94

53.5753.5753.57

% Ratio

94,800

094,800-6,900

101,7000

101,700Assessed Value


3#Pcls.





Remarks

66,822,8690

1,998,26964,824,600

64,824,600296,600


49.91

49.9149.91

50.0050.0050.00

% Ratio

33,348,300

997,33632,350,964

-61,33632,412,300

148,30032,560,600

Assessed Value


1,031#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 011 - ST IGNACE TOWNSHIP Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

2,124,6000

1,104,8001,019,800

1,019,800307,400


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,062,300

552,400509,900

0509,900153,700663,600

Assessed Value

46

46#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

25,459,0000

34,00025,425,000

25,425,0001,169,600


50.00

50.0050.00

50.0050.0050.00

% Ratio

12,729,500

17,00012,712,500

012,712,500

584,80013,297,300

Assessed Value

6

6#Pcls.






COUNTY: 49 MACKINAC 051 - CITY OF MACKINAC ISLAND Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

322,084,0150

6,671,703315,412,312

315,412,31221,191


49.97

49.9749.97

47.1947.1947.19

% Ratio

160,956,700

3,333,850157,622,850

8,779,780148,843,070

10,000148,853,070

Assessed Value


320#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

365,635,9690

4,192,739361,443,230

361,443,2301,248,633


49.99

49.9949.99

47.5647.5647.56

% Ratio

182,769,900

2,095,950180,673,950

8,771,550171,902,400

593,850172,496,250

Assessed Value


897#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 051 - CITY OF MACKINAC ISLAND Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

18,296,8200

1,933,85816,362,962

16,362,9621,338,028


50.00

50.0050.00

50.0050.0050.00

% Ratio

9,148,410

966,9298,181,481

08,181,481

669,0148,850,495

Assessed Value

195

195#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

1,769,7800

15,5761,754,204

1,754,2040


50.00

50.0050.00

50.0050.0050.00

% Ratio

884,890

7,788877,102

0877,102

0877,102

Assessed Value

1

1#Pcls.






COUNTY: 49 MACKINAC 052 - CITY OF ST IGNACE Assessment Year: 2019/2020



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.




STC ORDER 2.12.19


Remarks

68,430,8120

421,20168,009,611

68,009,611837,219


49.62

49.6249.62

48.9048.9048.90

% Ratio

33,958,400

209,00033,749,400

492,70033,256,700

409,40033,666,100

Assessed Value


270#Pcls.




STC ORDER 2.12.19


Remarks

969,32100

969,321

969,3210


49.91

49.9149.91

49.4749.4749.47

% Ratio

483,800

0483,800

4,300479,500

0479,500

Assessed Value


14#Pcls.




STC ORDER 2.12.19


Remarks

115,583,2980

504,112115,079,186

115,079,1861,510,316


49.85

49.8549.85

49.4449.4449.44

% Ratio

57,619,800

251,30057,368,500

473,35056,895,150

746,70057,641,850

Assessed Value


1,273#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.





Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value


0#Pcls.






COUNTY: 49 MACKINAC 052 - CITY OF ST IGNACE Assessment Year: 2019/2020


Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



STC ORDER 2.12.19

Remarks

5,512,0000

797,6004,714,400

4,714,400781,400


50.00

50.0050.00

50.0050.0050.00

% Ratio

2,756,000

398,8002,357,200

02,357,200

390,7002,747,900

Assessed Value

196

199#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

1

1#Pcls.



Remarks

0000

000

True Cash Value

50.00

50.0050.00

50.0050.0050.00

% Ratio

0

000000

Assessed Value

0

0#Pcls.



Remarks

3,395,0000

265,6003,129,400

3,129,4008,200


50.00

50.0050.00

50.0050.0050.00

% Ratio

1,697,500

132,8001,564,700

01,564,700

4,1001,568,800

Assessed Value

3

3#Pcls.






pam

Text Box

5076

1 2020 mackinac county equalization report cover · cl - 49-003: clark township mi - 49-051: city...

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