Equalization

NOTICE OF PUBLIC HEARING
ON
INCREASING PROPERTY TAXES

The Lapeer County Board of Commissioners of the County of Lapeer will hold a public hearing on a proposed increase of 0.4881 mills in the operating tax millage rate to be levied on property in 2024.

The hearing will be held on Thursday, June 13, 2024 at 9:00 a.m. at the Lapeer County Complex, Commission Chambers (lower level), 255 Clay Street, Lapeer, Michigan 48446.

If adopted, the proposed additional millage will increase operating revenues from ad valorem property taxes 7.97% over such revenues generated by levies permitted without holding a hearing.  If the proposed additional millage rate is not approved, the operating revenue will increase by -3.25% over the preceding year’s operating revenue.

The taxing unit publishing this notice, and identified below, has complete authority to establish the number of mills to be levied from within its authorized millage rate.

This notice is published by: Theresa M. Spencer
Lapeer County Clerk
255 Clay Street
Lapeer, Michigan 48446
(810) 667-0356


The Equalization Department annually advises and assists the Board of Commissioners in determining the true cash value of the county and equalizing the property tax assessments on a county-wide basis. To achieve this monumental task, the department conducts annual sales and appraisal studies for each class of property. These studies are used to equalize assessed values for all classes of property in all twenty-one local units of government within Lapeer County.

The process of County Equalization is mandated by Section 211.34 of the General Property Tax Act of the State of Michigan, which states in part that the County Board of Commissioners shall examine the assessment rolls of the townships or cities each year for uniformity and equity.

The General Property Tax Act goes on to state that the County Board of Commissioners of a County shall establish and maintain a department to survey assessments and assist the Board of Commissioners in the matter of equalization of assessments.

The Equalization Department's main purpose is to correct the inequities that may occur between local units of government as a result of under or over assessment of a property class.

The Equalization Department does not determine an individual assessment. That is the sole responsibility of the local assessor.