2012 E EQUALIZATION M REPORT M · QUICK RD S T A T E R D W STUTSMANVILLE RD W LAKE ST N L A K E S H O R E D R M-119 MORFORD RD H O R T O N A Y R R D T W N L I N E R D R E S O P I

Prepared by the: EMMET COUNTY EQUALIZATION/GIS DEPARTMENT STAFF

2012 EQUALIZATION

REPORT

Destination – Emmet County

EQUALIZATION/GIS DEPARTMENT 200 DIVISION ST. SUITE 180 PETOSKEY, MI 49770

E M M E T

C O U N T Y

EMMET COUNTY BOARD OF COMMISSIONERS

James Tamlyn, Chair Daniel J. Plasencia*

Les Atchison Larry Cassidy* Jack L. Jones Paul Hramiec

Shawn Wonnacott*

ADMINISTRATOR

Lyn E. Johnson

FINANCIAL DIRECTOR

Cynthia A. Van Allen

DEPARTMENT OF EQUALIZATION

Lynette Girard – Contractual Director

Allen L. Enciso - Equalization Director David Brown – Senior Appraiser

Michael Larson- Appraiser Jacque M. Bester- Administrative Assistant

G.I.S. DEPARTMENT

Lynette Girard – Contractual Director

Allen L. Enciso - Equalization Director Dona Kahgee - GIS Data Specialist/House Numbering Administrator

Harry Kitchen - GIS Coordinator

*Equalization Committee Members – Daniel J. Plasencia, Chair

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Emmet County Commissioner Districts

Lake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake MichiganLake Michigan

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Traverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse BayTraverse Bay

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Charlevoix County

Emmet County Board of Commissioners

District 1-

James Tamlyn.............436-5336

District 2 -

Larry Cassidy..............529-1070

District 3 -

Paul Hramiec...............526-2628

District 4 -

Daniel J Placencia........548-5656

District 5 -

Jack Jones ..................347-6626

District 6 -

Shawn Wanncott..........439-0395

District 7 -

Lester Atchison............347-9876

Emmet County GIS Computer Mapping200 Division St, Suite 180, Petoskey MI, 49770-2486

231.348.0631 March 2012

SUPERVISORS, ASSESSORS, PRESIDENTS AND MANAGERS

EMMET COUNTY – 2012

LOCAL UNIT SUPERVISOR ASSESSOR

Bear Creek Dennis Keiser Dennis Keiser

Bliss Phillip Lechowicz Thomas Wolf

Carp Lake Paul Teike Brian Grimm

Center Ed Jurek Jr. C. Tim Grimm

Cross Village Gene Reck C. Tim Grimm

Friendship Fredrick Troup Janell Van Divner

Littlefield Damien Henning Jim LaPeer

Little Traverse William Dohm Joe Lavender

Maple River John Eby Diann Most

McKinley Leonard Readmond Linda Socha

Pleasantview William Wiechmann C. Tim Grimm

Readmond Gordon Kruskie C. Tim Grimm

Resort Robert Wheaton Robert Wheaton

Springvale Art Shaw Thomas Wolf

Wawatam Roger Moore Roger Moore

West Traverse Bob Sanford C. Tim Grimm

PRESIDENT ASSESSOR

Village of Alanson Richard Weidenhammer Jim LaPeer

Village of Mackinaw City Jeff Hingston Roger Moore

Village of Pellston – MK James Gillett Linda Socha

Village of Pellston – MR James Gillett Diann Most

MANAGER ASSESSOR

City of Harbor Springs Tom Richards C. Tim Grimm

City of Petoskey Dan Ralley John Gehres

INDEX TO REPORT 2011 CERTIFICATION BY EQUALIZATION DIRECTOR (L-3127)……………….. 1 2011 EQUALIZATION REPORT STC (L-4024) ASSESSED VALUES BY CLASS (REAL PROPERTY).................................... 2 EQUALIZED VALUES BY CLASS (REAL PROPERTY)................................. 3 TOTAL ASSESSED & EQUALIZED PERSONAL & REAL BY UNIT ........... 4 PERCENT OF CHANGE IN ASSESSED AND TAXABLE VALUES BY UNIT ......... 5 PIE CHART: COUNTY TOTAL VALUE BY CLASS ................................................... 6 MAP: VALUE PER UNIT & PERCENT OF COUNTY VALUE PER UNIT ............... 7 MISCELLANEOUS STATISTICS COMPARISON OF EQUALIZED VALUES TO PREVIOUS YEAR ............... 8 SEV HOMESTEAD & NON-HOMESTEAD BY CLASS ................................. 9 TAXABLE VALUES HOMESTEAD & NON-HOMESTEAD BY CLASS ..... 10 GRAPH: EQUALIZED - TAXABLE VALUES & PERCENT CHANGE..................... 11 CHART: EQUALIZED – TAXABLE VALUES YEARLY OVERVIEW..................... 12

Michigan Department of Treasury 3127(Rev. 01-10)

Certification of Recommended County Equalized Valuations byEqualization Director

This form is issued under the authority of MCL 211.148. Filing is mandatory.

TO: State Tax Commission

FROM: Equalization Director of EMMET County

RE: State Assessor Certification of Preparer of the required Recommended County EqualizedValuations

for County for year

The Recommended County Equalized Valuations for the above referenced county and year wereprepared under my direct supervision and control in my role as Equalization Director.

I am certified as an assessor at the level required for the county by Michigan Compiled Laws 211.10 and the rules of the State Tax Commission.

The State Tax Commission requires a Level ___IV___ State Assessor Certification for this county.I am certified as a Level ___IV___ State Certified Assessing Officer by the State Tax Commission.

The following are my total Recommended County Equalized Valuations for each separately

equalized class of property in ____EMMET____ County:

Agricultural 41,547,792 Timber-Cutover 0

Commercial 350,352,600 Developmental 0

Industrial 14,983,600 Total Real Property 3,035,867,177

Residential 2,628,983,185 Personal Property 107,044,763

Total Real andPersonal Property 3,142,911,940

Please mail this form to the address below within fifteen days of submission of the Recommended County Equalized Valuations to the County Board of Commissioners.

Michigan Department of TreasuryAssessment and Certification DivisionLocal Assessment ReviewP.O. Box 30790Lansing, Michigan 48909

Signature of Equalization Director Date

LYNETTE GIRARD - CMAE IV

EMMET

THE FILING OF THIS FORM AND SIGNATURE IS NOW DONE ELECTRONICALLY

Page 1

4/4/2012 EMMET 3:36 PM

L- 4024

REAL PROPERTY ASSESSED VALUATIONS APPROVED BY BOARDS OF REVIEWSTATEMENT YEAR: 2012

(COL. 1) (COL. 2) (COL. 3) (COL. 4) (COL. 5) (COL. 6) (COL. 7)AGRICULTURE COMMERCIAL INDUSTRIAL RESIDENTIAL TIMBER-CUTOVER DEVELOPMENTAL TOTAL REAL PROPERTY

COUNTY: 24 EMMET

TOWNSHIP OR CITYTOWNSHIPS: 1 BEAR CREEK 7,781,700 123,631,800 3,746,400 338,454,400 0 0 473,614,300

2 BLISS 5,039,900 175,200 0 19,444,200 0 0 24,659,3003 CARP LAKE 4,645,700 2,053,200 259,900 34,993,480 0 0 41,952,2804 CENTER 2,660,100 185,600 99,000 23,361,500 0 0 26,306,2005 CROSS VILLAGE 0 1,148,900 5,300 51,331,400 0 0 52,485,6006 FRIENDSHIP 0 1,230,200 15,800 95,166,904 0 0 96,412,9047 LITTLEFIELD 1,633,900 9,725,000 452,100 113,300,500 0 0 125,111,5008 LITTLE TRAVERSE 1,514,100 24,015,900 3,063,100 303,707,050 0 0 332,300,1509 MAPLE RIVER 3,888,600 2,468,600 221,500 42,356,800 0 0 48,935,500

10 MCKINLEY 3,153,300 5,980,300 530,700 23,758,000 0 0 33,422,30011 PLEASANTVIEW 0 5,728,900 0 92,980,500 0 0 98,709,40012 READMOND 0 450,500 16,500 74,023,800 0 0 74,490,80013 RESORT 8,043,392 18,427,300 4,068,500 315,084,464 0 0 345,623,65614 SPRINGVALE 2,189,500 189,500 8,200 90,885,400 0 0 93,272,60015 WAWATAM 0 11,573,100 566,000 50,584,137 0 0 62,723,23716 WEST TRAVERSE 997,600 8,573,900 0 344,023,900 0 0 353,595,400

CITIES: 51 HARBOR SPRINGS 0 33,374,400 0 238,905,700 0 0 272,280,10052 PETOSKEY 0 101,420,300 1,930,600 376,621,050 0 0 479,971,950

Totals for County 99 41,547,792 350,352,600 14,983,600 2,628,983,185 0 0 3,035,867,177

OFFICE OF THE COUNTY BOARD OF COMMISSIONERS OF EMMET COUNTY, PETOSKEY, MICHIGANDATE: April 12, 2012

WE HEREBY CERTIFY That the foregoing is a true statement of the assessed valuations of real property classifications in each township and city in the County of Emmet in the year 2012, as determined by the Board of Commissioners of said county on the ______12th______ day of April 2012, at a meeting of said board held in pursuant to the provisions of Sections 209.1-209.8, MCL. We further certify that said statement does not embrace any property taxed under P.A. 77 of 1951;P.A. 68 of 1963; P.A. 198 of 1974; P.A. 255 of 1978; P.A. 385 of 1984; P.A. 224 of 1985; P.A. 147 of 1992; or Section 5 of Article IX of the Constitution of the State.

Dated at PETOSKEY, MI this____12th_____ day of _April________, 2012_Page 3, Assessed Values Chairman of Board of Commissioners

______________________________________________________ _______________________________________________________Director of County Tax or Equalization Department Clerk of Board of Commissioners

_______________________________________________________

STATEMENT of valuation made in accordance with Sections 209.1 - 209.8 of the Michigan Compiled Laws.ASSESSED VALUATIONS - REAL

2012STCL-4024

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REAL PROPERTY EQUALIZED VALUATIONS BY COUNTY BOARD OF COMMISSIONERSSTATEMENT YEAR: 2012

(COL. 1) (COL. 2) (COL. 3) (COL. 4) (COL. 5) (COL. 6) (COL. 7)AGRICULTURE COMMERCIAL INDUSTRIAL RESIDENTIAL TIMBER-CUTOVER DEVELOPMENTAL TOTAL REAL PROPERTY

COUNTY: 24 EMMET

TOWNSHIP OR CITYTOWNSHIPS: 1 BEAR CREEK 7,781,700 123,631,800 3,746,400 338,454,400 0 0 473,614,300

2 BLISS 5,039,900 175,200 0 19,444,200 0 0 24,659,3003 CARP LAKE 4,645,700 2,053,200 259,900 34,993,480 0 0 41,952,2804 CENTER 2,660,100 185,600 99,000 23,361,500 0 0 26,306,2005 CROSS VILLAGE 0 1,148,900 5,300 51,331,400 0 0 52,485,6006 FRIENDSHIP 0 1,230,200 15,800 95,166,904 0 0 96,412,9047 LITTLEFIELD 1,633,900 9,725,000 452,100 113,300,500 0 0 125,111,5008 LITTLE TRAVERSE 1,514,100 24,015,900 3,063,100 303,707,050 0 0 332,300,1509 MAPLE RIVER 3,888,600 2,468,600 221,500 42,356,800 0 0 48,935,500

10 MCKINLEY 3,153,300 5,980,300 530,700 23,758,000 0 0 33,422,30011 PLEASANTVIEW 0 5,728,900 0 92,980,500 0 0 98,709,40012 READMOND 0 450,500 16,500 74,023,800 0 0 74,490,80013 RESORT 8,043,392 18,427,300 4,068,500 315,084,464 0 0 345,623,65614 SPRINGVALE 2,189,500 189,500 8,200 90,885,400 0 0 93,272,60015 WAWATAM 0 11,573,100 566,000 50,584,137 0 0 62,723,23716 WEST TRAVERSE 997,600 8,573,900 0 344,023,900 0 0 353,595,400

CITIES: 51 HARBOR SPRINGS 0 33,374,400 0 238,905,700 0 0 272,280,10052 PETOSKEY 0 101,420,300 1,930,600 376,621,050 0 0 479,971,950

Totals for County 99 41,547,792 350,352,600 14,983,600 2,628,983,185 0 0 3,035,867,177

OFFICE OF THE COUNTY BOARD OF COMMISSIONERS OF EMMET COUNTY, PETOSKEY , MICHIGANDATE: April 12, 2012

WE HEREBY CERTIFY That the foregoing is a true statement of the equalized valuations of real property classifications in each township and city in theCounty of Emmet in the year 2012___, as determined by the Board of Commissioners of said county on the ____12th___ day of April, 2012___at a meeting of said board held in pursuance of the provisions Sections 209.1 - 209.8, MCL. We further certify that said statement does not embrace anyproperty taxed under P.A. 77 of 1951; P.A.68 of 1963; P.A. 198 of 1974; P. A. 255 of 1978; P.A. 385 of 1984; P.A. 224 of 1985; P.A. 147 of 1992; or Section 5 ofArticle IX of the Constitution of the State.

Dated at PETOSKEY, MI this____12th_____ day of _April________, 2012________________________________________________________

Page 2, Equalized Values Chairman of Board of Commissioners


EQUALIZED VALUATIONS - REALSTATEMENT of valuation made in accordance with Sections 209.1 - 209.8 of the Michigan Compiled Laws.

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STATEMENT YEAR: 2012 NUMBER OF ACRES TOTAL REAL PROPERTY VALUATIONS TOTAL REAL PLUSASSESSED (TOTALS FROM PAGES 2 AND 3) PERSONAL PROPERTY VALUATIONS PERSONAL PROPERTY

(COL. 1) (COL. 2) (COL. 3) (COL. 4) (COL. 5) (COL. 6) (COL. 7)ACRES ASSESSED EQUALIZED ASSESSED EQUALIZED ASSESSED EQUALIZED

HUNDREDTHS VALUATIONS VALUATIONS VALUATIONS VALUATIONS VALUATIONS VALUATIONS

COUNTY: 24 EMMET

TOWNSHIP OR CITYTOWNSHIPS: 1 BEAR CREEK 25,980.00 473,614,300 473,614,300 28,534,900 28,534,900 502,149,200 502,149,200

2 BLISS 28,620.00 24,659,300 24,659,300 434,850 434,850 25,094,150 25,094,1503 CARP LAKE 22,440.00 41,952,280 41,952,280 3,303,950 3,303,950 45,256,230 45,256,2304 CENTER 22,500.00 26,306,200 26,306,200 875,700 875,700 27,181,900 27,181,9005 CROSS VILLAGE 6,587.00 52,485,600 52,485,600 420,850 420,850 52,906,450 52,906,4506 FRIENDSHIP 20,060.00 96,412,904 96,412,904 1,088,200 1,088,200 97,501,104 97,501,1047 LITTLEFIELD 15,707.00 125,111,500 125,111,500 4,415,350 4,415,350 129,526,850 129,526,8508 LITTLE TRAVERSE 11,710.00 332,300,150 332,300,150 8,935,150 8,935,150 341,235,300 341,235,3009 MAPLE RIVER 22,652.00 48,935,500 48,935,500 3,078,150 3,078,150 52,013,650 52,013,650

10 MCKINLEY 22,499.00 33,422,300 33,422,300 3,541,800 3,541,800 36,964,100 36,964,10011 PLEASANTVIEW 22,800.00 98,709,400 98,709,400 5,964,850 5,964,850 104,674,250 104,674,25012 READMOND 19,800.00 74,490,800 74,490,800 686,850 686,850 75,177,650 75,177,65013 RESORT 13,790.00 345,623,656 345,623,656 9,572,750 9,572,750 355,196,406 355,196,40614 SPRINGVALE 30,060.00 93,272,600 93,272,600 2,893,150 2,893,150 96,165,750 96,165,75015 WAWATAM 10,642.00 62,723,237 62,723,237 11,651,150 11,651,150 74,374,387 74,374,38716 WEST TRAVERSE 8,542.00 353,595,400 353,595,400 2,638,400 2,638,400 356,233,800 356,233,800

CITIES: 51 HARBOR SPRINGS 820.00 272,280,100 272,280,100 2,115,350 2,115,350 274,395,450 274,395,45052 PETOSKEY 2,208.00 479,971,950 479,971,950 16,893,363 16,893,363 496,865,313 496,865,313

Totals for County 99 307,417.00 3,035,867,177 3,035,867,177 107,044,763 107,044,763 3,142,911,940 3,142,911,940

OFFICE OF THE COUNTY BOARD OF COMMISSIONERS OF EMMET COUNTY, PETOSKEY , MICHIGANDATE: April 12, 2012

WE HEREBY CERTIFY That the foregoing is a true statement of the number of acres of land in each township and city in the County of Emmet and of the valueof the real property and of the personal property in each township and city in said county as assessed in the year 2012_, and of the aggregatevaluation of the real property and personal property in each township and city in said county as equalized by the Board of Commissioners of said county onthe 12th_____ day of April, 2012_, at a meeting of said board held in pursuance of the provisions Sections 209.1 - 209.8, MCL. We further certify that said statement does not embrace any property taxed under P.A. 77 of 1951; P.A. 68 of 1963; P.A. 198 of 1974; P.A 255 of 1978; P.A. 385 of 1984; P.A. 224 of 1985; P.A. 147 of 1992; or Section 5 of Article IX of the Constitution of the State.

Dated at PETOSKEY, MI this____12th_____ day of _April________, 2012________________________________________________________

Page 1, Personal and Real Totals Chairman of Board of Commissioners


PERSONAL AND REAL PROPERTY - TOTALSSTATEMENT of acreage and valuation made in accordance with Sections 209.1 - 209.8 of the Michigan Compiled Laws.

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TOWNSHIPS 2011 2012 % CHANGE 2011 2012 % CHANGEAND CITIES ASSESSED ASSESSED ASSESSED TAXABLE TAXABLE TAXABLEBEAR CREEK 488,770,100 502,149,200 3% 405,372,124 411,050,367 1%

BLISS 25,566,050 25,094,150 -2% 19,893,629 19,964,339 0%CARP LAKE 48,066,850 45,256,230 -6% 37,190,105 36,221,125 -3%

CENTER 28,618,000 27,181,900 -5% 21,406,168 21,361,210 0%CROSS VILLAGE 58,549,100 52,906,450 -10% 51,720,980 49,013,139 -5%

FRIENDSHIP 102,636,650 97,501,104 -5% 91,812,924 90,053,736 -2%LITTLEFIELD 142,425,000 129,526,850 -9% 116,610,964 110,789,679 -5%

LITTLE TRAVERSE 359,064,905 341,235,300 -5% 257,817,473 259,402,429 1%MAPLE RIVER 53,769,650 52,013,650 -3% 44,442,606 43,940,972 -1%

McKINLEY 37,719,800 36,964,100 -2% 30,990,080 31,044,059 0%PLEASANTIVEW 121,165,750 104,674,250 -14% 111,406,299 97,923,876 -12%

READMOND 81,944,250 75,177,650 -8% 71,352,106 68,367,548 -4%RESORT 375,143,305 355,196,406 -5% 281,678,448 280,508,329 0%

SPRINGVALE 98,638,650 96,165,750 -3% 85,556,830 85,301,662 0%WAWATAM 74,917,413 74,374,387 -1% 60,686,205 61,435,685 1%

WEST TRAVERSE 370,202,300 356,233,800 -4% 279,025,023 271,749,371 -3%HARBOR SPRINGS 279,874,310 274,395,450 -2% 226,701,880 227,942,079 1%

PETOSKEY 504,713,065 496,865,313 -2% 457,978,812 442,604,567 -3%

TOTALS 3,251,785,148 3,142,911,940 -3.35% 2,651,642,656 2,608,674,172 -1.62%

Emmet County Equalization Department (as of Final Equalization 04/11/12)

TOTAL ASSESSED & TAXABLE VALUES FOREMMET COUNTY TOWNSHIPS & CITIES

2012ASS&TXBPAGE 5

AGRICULTURAL (1.3%)

COMMERCIAL (11.1%)

INDUSTRIAL (.5%)

PERSONAL (3.4%)

EQUALIZED PROPERTY VALUES BY CLASS EMMET COUNTY 2012

AGRICULTURAL (1.3%)

COMMERCIAL (11.1%)

INDUSTRIAL (.5%)

RESIDENTIAL (83.7%)

PERSONAL (3.4%)

EQUALIZED PROPERTY VALUES BY CLASS EMMET COUNTY 2012

AGRICULTURAL (1.3%) COMMERCIAL (11.1%) INDUSTRIAL (.5%)

RESIDENTIAL (83.7%) TOTAL PERSONAL (3.4%)

PAGE 6

LITTLE TRAVERSE TOWNSHIP

TOTAL SEV: 341,235,300

% OF COUNTY TOTAL: 10.86%

SPRINGVALE TOWNSHIP

TOTAL SEV: 96,165,750


MAPLE RIVER/PELLSTON

TOTAL SEV: 52,013,650


LITTLEFIELD/ALANSON

TOTAL SEV: 129,526,850


BEAR CREEK TOWNSHIP

TOTAL SEV: 502,149,200


PLEASANTVIEW TOWNSHIP

TOTAL SEV: 104,674,250


CITY OF PETOSKEY

TOTAL SEV: 496,865,313


MCKINLEY/PELLSTON

TOTAL SEV: 36,964,100


WAWATAM/MACKINAW CITY

TOTAL SEV: 74,374,387


CARP LAKE TOWNSHIP

TOTAL SEV: 45,256,230


CENTER TOWNSHIP

TOTAL SEV: 27,181,900


BLISS TOWNSHIP

TOTAL SEV: 25,094,150

% OF COUNTY TOTAL: .80%

CROSS VILLAGE TOWNSHIP

TOTAL SEV: 52,906,450


WEST TRAVERSE TOWNSHIP

TOTAL SEV: 356,233,800


RESORT TOWNSHIP

TOTAL SEV: 355,196,406


FRIENDSHIP TOWNSHP

TOTAL SEV: 97,501,104


LA

KE

MIC

HIG

AN

READMOND TOWNSHIP

TOTAL SEV: 75,177,650


HARBOR SPRINGS

TOTAL SEV: 274,395,450


2012 BREAKDOWN OF COUNTY TOTALS

EMMET COUNTY EQUALIZATION

COUNTY TOTAL SEV: $3,142,911,940

REAL: $3,035,867,177 PERSONAL: $107,044,763

Map Courtesy of Emmet County GIS Department

PAGE 7

4/4/2012 3:28 PM

2011 2012 PercentClass EQUALIZED EQUALIZED Change

101-AGRICULTURAL 43,643,500 41,547,792 -4.80%

201-COMMERCIAL 375,322,300 350,352,600 -6.65%

301-INDUSTRIAL 15,439,500 14,983,600 -2.95%

401-RESIDENTIAL 2,705,033,668 2,628,983,185 -2.81%

501-TIMBER CUTOVER 0 0

601-DEVELOPMENTAL 7,628,900 0 -100.00%

Real Sub Total 3,147,067,868 3,035,867,177 -3.53%

PERSONAL PROPERTY 104,717,280 107,044,763 2.22%

GRAND TOTAL 3,251,785,148 3,142,911,940 -3.35%

NOTE:and value lost or added due to classification changes.

EMMET COUNTY 2012COMPARISON OF EQUALIZED VALUES TO PREVIOUS YEAR

The above values include value added to each class from new construction

2012SEV%INC

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STATUS

CLASSIFICATION AGRICULTURAL COMMERCIAL INDUSTRIAL TOTAL REAL COMBINED HOMESTEADOF PROPERTIES RESIDENTIAL TIMBER CUTOVER DEVELOPMENTAL TOTAL PERSONAL TOTALS NON-HOMESTEAD

TOWNSHIPS:BEAR CREEK 7,781,700 123,631,800 3,746,400 473,614,300 191,887,267

338,454,400 0 0 28,534,900 310,261,933BLISS 5,039,900 175,200 0 24,659,300 16,349,893

19,444,200 0 0 434,850 8,744,257CARP LAKE 4,645,700 2,053,200 259,900 41,952,280 20,219,678

34,993,480 0 0 3,303,950 25,036,552CENTER 2,660,100 185,600 99,000 26,306,200 14,315,656

23,361,500 0 0 875,700 12,866,244CROSS VILLAGE 0 1,148,900 5,300 52,485,600 15,799,148

51,331,400 0 0 420,850 37,107,302FRIENDSHIP 0 1,230,200 15,800 96,412,904 46,335,533

95,166,904 0 0 1,088,200 51,165,571LITTLEFIELD 1,633,900 9,725,000 452,100 125,111,500 62,381,688

113,300,500 0 0 4,415,350 67,145,162LITTLE TRAVERSE 1,514,100 24,015,900 3,063,100 332,300,150 98,506,879

303,707,050 0 0 8,935,150 242,728,421MAPLE RIVER 3,888,600 2,468,600 221,500 48,935,500 29,248,495

42,356,800 0 0 3,078,150 22,765,155McKINLEY 3,153,300 5,980,300 530,700 33,422,300 20,086,533

23,758,000 0 0 3,541,800 16,877,567PLEASANTVIEW 0 5,728,900 0 98,709,400 32,875,785

92,980,500 0 0 5,964,850 71,798,465READMOND 0 450,500 16,500 74,490,800 32,636,481

74,023,800 0 0 686,850 42,541,169RESORT 8,043,392 18,427,300 4,068,500 345,623,656 162,806,233

315,084,464 0 0 9,572,750 192,390,173SPRINGVALE 2,189,500 189,500 8,200 93,272,600 59,981,797

90,885,400 0 0 2,893,150 36,183,953WAWATAM 0 11,573,100 566,000 62,723,237 23,430,868

50,584,137 0 0 11,651,150 50,943,519WEST TRAVERSE 997,600 8,573,900 0 353,595,400 103,624,955

344,023,900 0 0 2,638,400 252,608,845CITIES:

HARBOR SPRINGS 0 33,374,400 0 272,280,100 84,788,280238,905,700 0 0 2,115,350 189,607,170

PETOSKEY 0 101,420,300 1,930,600 479,971,950 181,809,060376,621,050 0 0 16,893,363 315,056,253

TOTALS: 41,547,792 350,352,600 14,983,600 3,035,867,177 1,197,084,2292,628,983,185 0 0 107,044,763 1,945,827,711

VILLAGES*ALANSON 0 4,174,600 102,100 16,800,400 8,699,980

12,523,700 0 0 839,800 8,940,220MACKINAW CITY 0 9,921,300 172,700 40,229,737 16,101,768

30,135,737 0 0 4,892,050 29,020,019PELLSTON 0 3,096,300 199,000 14,521,600 8,166,877

11,226,300 818,600 7,173,323

*VILLAGE TOTALS ARE INCLUDED IN THEIR RESPECTIVE TOWNSHIP TOTALS ABOVE

REAL PROPERTY

356,233,800

EMMET COUNTY 2012 STATE EQUALIZED VALUES

REAL AND PERSONAL PROPERTY

502,149,200

45,256,230

52,906,450

129,526,850

52,013,650

104,674,250

355,196,406

74,374,387

274,395,450

25,094,150

27,181,900

97,501,104

341,235,300

75,177,650

36,964,100

15,340,200

496,865,313

96,165,750

3,142,911,940

17,640,200

45,121,787

2012CEVTXB

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STATUS

CLASSIFICATION AGRICULTURAL COMMERCIAL INDUSTRIAL TOTAL REAL COMBINED HOMESTEADOF PROPERTIES RESIDENTIAL TIMBER CUTOVER DEVELOPMENTAL TOTAL PERSONAL TOTALS NON-HOMESTEAD

TOWNSHIPS:BEAR CREEK 5,439,589 108,698,416 2,932,419 382,515,467 175,349,799

265,445,043 0 0 28,534,900 235,700,568BLISS 3,444,635 142,456 0 19,529,489 13,104,431

15,942,398 0 0 434,850 6,859,908CARP LAKE 2,897,504 1,884,056 248,354 32,917,175 16,595,664

27,887,261 0 0 3,303,950 19,625,461CENTER 1,700,539 140,809 99,000 20,485,510 11,718,694

18,545,162 0 0 875,700 9,642,516CROSS VILLAGE 0 964,506 4,524 48,592,289 14,666,817

47,623,259 0 0 420,850 34,346,322FRIENDSHIP 0 1,181,666 6,587 88,965,536 43,549,308

87,777,283 0 0 1,088,200 46,504,428LITTLEFIELD 1,067,834 8,418,446 389,447 106,374,329 55,311,121

96,498,602 0 0 4,415,350 55,478,558LITTLE TRAVERSE 1,205,379 21,993,391 2,238,656 250,467,279 85,547,727

225,029,853 0 0 8,935,150 173,854,702MAPLE RIVER 2,423,974 2,073,357 77,268 40,862,822 25,700,074

36,288,223 0 0 3,078,150 18,240,898McKINLEY 1,932,820 5,046,298 441,322 27,502,259 16,810,322

20,081,819 0 0 3,541,800 14,233,737PLEASANTVIEW 0 5,579,449 0 91,959,026 30,383,483

86,379,577 0 0 5,964,850 67,540,393READMOND 0 399,496 15,061 67,680,698 30,257,139

67,266,141 0 0 686,850 38,110,409RESORT 5,155,721 13,755,806 3,155,518 270,935,579 132,377,268

248,868,534 0 0 9,572,750 148,131,061SPRINGVALE 1,183,418 161,915 4,433 82,408,512 54,214,125

81,058,746 0 0 2,893,150 31,087,537WAWATAM 0 10,993,752 548,271 50,624,498 19,245,379

39,082,475 0 0 10,811,187 42,190,306WEST TRAVERSE 762,307 7,878,310 0 269,110,971 100,186,158

260,470,354 0 0 2,638,400 171,563,213CITIES:

HARBOR SPRINGS 0 28,985,826 0 225,826,729 70,289,109196,840,903 0 0 2,115,350 157,652,970

PETOSKEY 0 89,407,420 1,652,513 425,711,204 162,350,950334,651,271 0 0 16,893,363 280,253,617

TOTALS: 27,213,720 307,705,375 11,813,373 2,502,469,372 1,057,657,568

2,155,736,904 0 0 106,204,800 1,551,016,604

VILLAGES*ALANSON 0 3,765,075 91,584 15,408,218 8,047,142

11,551,559 0 0 839,800 8,200,876MACKINAW CITY 0 9,416,920 156,342 32,702,941 13,385,626

23,129,679 0 0 4,682,016 23,999,331PELLSTON 2,605,786 163,516 12,750,613 7,517,918

9,981,311 818,600 6,051,295

*VILLAGE TOTALS ARE INCLUDED IN THEIR RESPECTIVE TOWNSHIP TOTALS ABOVE

13,569,213

16,248,018

37,384,957

280,508,329

61,435,685

227,942,079

19,964,339

21,361,210

90,053,736

259,402,429

31,044,059

68,367,548

85,301,662

REAL PROPERTY

271,749,371

442,604,567

EMMET COUNTY 2012 TAXABLE VALUES

REAL AND PERSONAL PROPERTY

2,608,674,172

411,050,367

36,221,125

49,013,139

110,789,679

43,940,972

97,923,876

2012CEVTXB

PA

GE

10

2008

2007

2006

2005

2004

2003

3,980,421,944

3,905,752,158

3,748,823,600

3,510,887,168

3,256,273,660

2,940,067,642

1.91%

4.19%

6.78%

7.82%

10.76%

10.28%

2 894 005 117

2,803,831,924

2,711,947,349

2,559,443,004

2,399,925,714

2,259,869,504

2,117,532,624

3 22%

3.39%

5.96%

6.65%

6.20%

6.72%

5.75%

EMMET COUNTY 2012STATE EQUALIZED VALUES AND TAXABLE VALUES

(INDICATES PERCENT OF CHANGE)

% CHG

TAXABLE

%CHG

SEV

0 500,000,000 1,000,000,000 1,500,000,000 2,000,000,000 2,500,000,000 3,000,000,000 3,500,000,000 4,000,000,000 4,500,000,000

2012

2011

2010

2009

2008

2007

2006

2005

2004

2003

3,142,911,940

3,251,785,148

3,517,376,566

3,969,826,965

3,980,421,944

3,905,752,158

3,748,823,600

3,510,887,168

3,256,273,660

2,940,067,642

-3.35%

-7.55%

-11.40%

-0.27%

1.91%

4.19%

6.78%

7.82%

10.76%

10.28%

2,608,674,172

2,651,642,656

2,743,654,917

2,894,005,117

2,803,831,924

2,711,947,349

2,559,443,004

2,399,925,714

2,259,869,504

2,117,532,624

-1.62%

-3.35%

-5.20%

3.22%

3.39%

5.96%

6.65%

6.20%

6.72%

5.75%

BILLIONS OF DOLLARS

EMMET COUNTY 2012STATE EQUALIZED VALUES AND TAXABLE VALUES

(INDICATES PERCENT OF CHANGE)

% CHG

TAXABLE

%CHG

SEV

PA

GE

11

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

2,500,000,000

3,000,000,000

3,500,000,000

4,000,000,000

4,500,000,000

2012 EMMET COUNTY EQUALIZED & TAXABLE YEARLY OVERVIEW

0

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

2,500,000,000

3,000,000,000

3,500,000,000

4,000,000,000

4,500,000,000

2012201120102009200820072006200520042003

‐1.62%‐3.35%‐5.20%3.22%3.39%5.96%6.65%6.20%6.72%5.75%

2,608,674,1722,651,642,6562,743,654,9172,894,005,1172,803,831,9242,711,947,3492,559,443,0042,399,925,7142,259,869,5042,117,532,624

‐3.35%‐7.55%‐11.40%‐0.27%1.91%4.19%6.78%7.82%10.76%10.28%

3,142,911,9403,251,785,1483,517,376,5663,969,826,9653,980,421,9443,905,752,1583,748,823,6003,510,887,1683,256,273,6602,940,067,642

2012 EMMET COUNTY EQUALIZED & TAXABLE YEARLY OVERVIEW

TAXABLE VALUE IN MILLIONS

EQUALIZED VALUE IN MILLIONS

Percent of Change

Assessment Year

Percent of Change

Total Taxable Value

Total Equalized Value

PA

GE

12

Maps Mileage 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Bear Creek 52 40.59Real 3040 3101 3279 3380 3446 3623 3762 3834 3866 3846 3842 3871Personal 422 478 467 490 476 454 496 521 540 449 438 436Bliss 52 44.71Real 521 529 555 552 566 572 570 574 575 574 572 572Personal 23 20 16 15 14 12 13 12 12 12 8 8Carp Lake 42 35.08Real 1022 1027 1040 1048 1059 1063 1076 1078 1079 1066 1066 1071Personal 56 59 58 53 61 63 66 53 53 49 50 43Center 38 35.15Real 507 510 533 537 542 549 548 565 563 565 568 569Personal 21 16 21 15 17 15 17 16 16 16 18 18Cross Village 21 10.29Real 695 696 701 700 698 702 703 703 700 690 690 689Personal 18 18 18 17 20 20 23 13 14 14 18 19Friendship 36 31.37Real 848 859 949 954 1007 1065 1064 1056 1059 1054 1054 1092Personal 14 14 15 19 22 20 21 18 19 20 19 21Littlefield 35 23.53Real (Alanson) 1.01 2124 2251 2276 2402 2477 2547 2587 2594 2602 2653 2654 2628Personal 155 149 159 163 133 138 147 143 137 122 124 108Little Traverse 30 18.3Real 2039 2064 2223 2263 2290 2340 2389 2476 2485 2429 2432 2445Personal 267 284 186 161 161 168 177 156 158 142 143 158Maple River 40 34.41 Real 0.971 905 912 941 952 964 1007 1030 1031 1029 1028 1027 1027Personal 43 51 44 45 38 39 39 40 39 40 40 37McKinley 43 34.17 Real (Pellston) 0.9835 788 816 834 839 850 853 849 857 854 858 858 862Personal 111 117 131 116 99 118 100 97 109 110 119 87Pleasantview 46 35.62Real 1555 1611 1679 1675 1766 1792 1802 1803 1806 1804 1766 1740Personal 52 58 57 61 62 49 54 57 54 55 58 57Readmond 36 30.93Real 759 775 796 812 823 824 837 845 850 857 858 858Personal 32 34 22 24 22 21 21 19 18 17 21 20Resort 42 21.55Real 1701 1722 1812 1859 1897 1933 1966 2024 2056 2059 2064 2063Personal 99 94 94 113 107 100 96 96 95 107 106 98Springvale 59 46.97Real 1245 1343 1388 1398 1417 1428 1463 1472 1479 1474 1477 1479Personal 13 13 13 13 14 15 17 16 15 15 14 14Wawatam 33 13.79Real (Mackinaw) 2.835 903 907 908 912 918 920 916 916 908 907 908 914Personal 97 110 101 109 95 98 101 96 101 86 82 76West Traverse 21 13.35Real 2009 2069 2224 2227 2245 2263 2277 2275 2283 2288 2287 2283Personal 174 151 79 77 73 69 68 67 67 64 65 59Harbor Springs 24 1.281 Real 1266 1269 1382 1384 1399 1402 1407 1409 1393 1392 1394 1394Personal 227 215 233 217 235 212 214 192 183 187 190 192Petoskey 63 3.451Real (Bay Harbor) 1.595 3522 3747 3712 3745 3766 3779 4051 4059 4081 4078 4053 4009Personal 600 602 629 648 598 593 546 519 510 491 478 473

25,449 26,208 27,232 27,639 28,130 28,662 29,297 29,571 29,668 29,622 29,570 29,5662,424 2,483 2,343 2,356 2,247 2,204 2,216 2,131 2,140 1,996 1,991 1,924

27,873 28,691 29,575 29,995 30,377 30,866 31,513 31,702 31,808 31,618 31,561 31,490

PARCEL COUNT FOR EMMET COUNTY IS BASED ON THE L-4022 REPORTGRAND TOTAL SQUARE MILEAGE IN EMMET COUNTY IS 482 SQ MILES

Grand TotalTotal Personal

Total Real

Township/City

2012ECEQRptPrclCo

UNDERSTANDING “PROPOSAL A” IN A DECLINING MARKET 2012 EDITION

Proposal A On March 15, 1994, Michigan voters approved the constitutional amendment known as Proposal A. Proposal A was designed to limit the growth in property taxes by the Consumer Price Index (CPI) until ownership in the property was transferred. How It Works Prior to Proposal A, property taxes were based upon State Equalized Value (SEV). With the implementation of Proposal A, property taxes are now based upon Taxable Value. Each year, the Assessing Office must calculate the SEV for every property based upon the time frame as outlined by the State Tax Commission. A property’s taxable status is determined as of December 31, which is called Tax Day. Additionally, each property has a Capped Value. Capped Value is calculated by multiplying the prior year’s Taxable Value, with adjustments for additions and losses, by the CPI as calculated by the State of Michigan and cannot increase by more than 5%. For 2012, the CPI has been calculated at 2.7%. (*)Local Units CANNOT develop, adopt or use an inflation rate multiplier other than 2.7% in 2012. Taxable Value (TV), which property taxes are based on, is defined as the Lesser of State Equalized Value or Capped Value adjusted for physical change times the C.P.I. Generally speaking, this means that unless the current year SEV is less than the previous year Taxable Value multiplied by the CPI, the current years Taxable Value will increase by the CPI.

The Equalization Timetable

With significant evidence of declining market values, the Emmet County Equalization Department has allowed the Local Assessors to consider a 12 month sales study to determine values for the 2012 assessment cycle. For 2012 assessments, the 12 month sales study begins October 1, 2010 and ends September 30, 2011. Use of a 12 month study allows 2012 assessments to more accurately reflect current market conditions, however, any sale that occurs after September 30, 2011will not be used for assessment purposes until the 2012 assessment roll. It is important to remember this when reviewing your 2012 assessment. Any appeal to the Board of Review should use data from the time period of study and not use sales occurring after the time period of study.

Actual Sale Price is not True Cash Value

The law defines True Cash Value as the usual selling price of a property. The Legislature and the Courts have very clearly stated that the actual selling price of a property is not a controlling factor in the True Cash Value or State Equalized Value as calculated by the Assessor. For this reason, when analyzing sales for the purpose of determining assessment changes, the Assessing Office will review all sales but exclude non-representative sales from the assessment analysis.

Foreclosure Sales The sale of foreclosed properties is having an impact on the real estate market in general. Recent changes in State Guidelines have occurred which allow for the use of foreclosed sales in our analysis IF certain conditions are met. If the foreclosure sale has been analyzed, properly verified and meets the conditions of a fair and representative market transaction, it can be included in the State Tax Commission One-Year sales study. Not all foreclosures are considered as typical sales in the valuation of property for assessment purposes nor are they reliable indicators of value when making market comparisons for current assessed values or appeals.

SEV = 50% of True Cash Value Capped Value = (Prior TV-Losses) x (1+ CPI*) + Additions * Percent of change in the rate of inflation or 5%, whichever is less, expressed as a multiplier Taxable Value = The lesser of State Equalized Value or Capped Value unless there is a transfer of ownership.

Transfers of Ownerships and Uncapping of Assessments

According to Proposal A, when a property (or interest in a property) is transferred, the following year’s SEV becomes that year’s Taxable Value. In other words, if you purchased a property in 2011 the Taxable Value for 2012 will be the same as the 2012 SEV. The Taxable Value will then be “capped” again in the second year following the transfer of ownership. It is the responsibility of the buyer in a transfer to file a Property Transfer Affidavit with the Assessors Office within 45 days of the transfer. Failure to file a Property Transfer Affidavit will result in a penalty. Property Transfer Affidavit forms are available at the local Assessors Office or under Local Government Services/Forms at the following web site link:

www.michigan.gov/treasury/ Again, it is important to note that a property does not uncap to the selling price but to the SEV in the year following the transfer of ownership. Principal Residence Exemption

If you own and occupy your home as your principal residence, it may be exempt from a portion of local school operating taxes. You may check your percentage of principal residence exemption on your “Notice of Assessment”. If the percentage exempt as “Principal Residence” is 0% on your assessment notice and you wish to claim an exemption for the current year, a Principal Residence Exemption Affidavit must be completed and filed with the Assessors Office prior to May 1. Furthermore, if you currently have a Principal Residence Exemption on your property and you no longer own and occupy the property as your primary residence, you must rescind the Principal Residence Exemption with the Assessor’s Office. Forms to claim a new exemption or to rescind a current exemption are available at the Local Assessors Office during normal business hours or under Local Government Services/Forms at the following web site link:

www.michigan.gov/treasury/

So What Does it all Mean? How can I expect my assessment to change in 2012 ? As stated in the Equalization Timetable, for 2012, the time period of the sales study for assessment review is October 1, 2010 through September 30, 2011. Using more current sales data means that almost every SEV in the city and/or township will be reduced for 2012. If the reduction in SEV is to a figure less than the 2011 Taxable Value there will also be a reduction in Taxable Value for 2012. If your 2012Taxable Value goes down, there will be a corresponding decrease in the 2012 property taxes. The problem, however, is that there is limited sales data in the current 12 month study. So many neighborhoods have limited sales for the Assessor to use with the 2012 assessment roll. Therefore, many neighborhood adjustments will be based on market activity in the surrounding areas, general market trends, or be frozen until market levels can be determined. Without sufficient sales to make proper calculations, you may find that your 2012 assessment may not go down as much as you think it should. How can my SEV go down but my Taxable value does not go down at the same rate ? Remember that the definition of Taxable Value is the lesser of SEV or last year’s Taxable Value (adjusted for physical changes) times the CPI (2.7% for 2012). Since the beginning of Proposal A in 1994, overall increases in SEV have generally been greater than the increase in Taxable Value capped at the CPI. The longer a property has been owned and capped, the greater the gap between SEV and Taxable Value. Even with a decrease in SEV for 2012, if there is still a gap between SEV and Taxable Value and the 2012 SEV is greater than the Taxable Value in the previous year, the Taxable Value will increase to the limit of the CPI cap. If, however, the 2012 SEV is lower than the calculation of last year’s Taxable Value multiplied by the CPI, then the 2012 Taxable Value will be the same as the 2012 SEV.

Example of Declining State Equalized Value and Increasing

Taxable Value

This example illustrates a property, purchased in 2001 and uncapped in 2002. In 2002 the SEV becomes the new Taxable Value and then the property is subsequently recapped at the CPI. The SEV will increase or decrease based on market conditions. The Capped Value is adjusted by the CPI in the following year. Taxable Value is determined by using the SEV or Capped Value, whichever is less.

SEV Capped Taxable CPI

2002 $126,500 $120,382 $126,500 3.20%

2003 $137,500 $128,397 $128,397 1.50%

2004 $145,250 $131,350 $131,350 2.30%

2005 $154,750 $134,371 $134,371 2.30%

2006 $163,000 $138,805 $138,805 3.30%

2007 $169,000 $143,941 $143,941 3.70%

2008 $178,000 $147,252 $147,252 2.30%

2009 $175,000 $153,731 $153,731 4.40%

2010 $170,000 $153,685 $153,685 -.030%

2011 $165,000 $156,298 $156,298 1.7%

2012 $162,000 $160,518 $160,518 2.7% (*)The specific numbers from the US Department of Labor, Bureau of Labor Statistics are as follows:

Average 217.369 Average 223.137 Ratio 1.027 Change 2.7%

Oct-09 216.177 Oct-10 218.711 Nov-09 216.330 Nov-10 218.803 Dec-09 215.949 Dec-10 219.179 Jan-10 216.687 Jan-11 220.223 Feb-10 216.741 Feb-11 221.309 Mar-10 217.631 Mar-11 223.467 Apr-10 218.009 Apr-11 224.906

May-10 218.178 May-11 225.964 Jun-10 217.965 Jun-11 225.722 Jul-10 218.011 Jul-11 225.922

Aug-10 218.312 Aug-11 226.545 Sep-10 218.439 Sep-11 226.889

NOTICE OF ASSESSMENT CHANGE: For the year 2012 Taxpayers will be receiving Assessment Change Notices by end of February. These notices will state the change in Assessment, Taxable Values and Property Classifications. Taxpayers wanting to appeal their assessment should begin at the March Board of Review. They should verify their State Equalized Value (SEV) is correctly calculated. WHAT TO LOOK FOR ON THE NOTICE: Look for the SEV and double the amount shown on the notice to arrive at True Cash Value (TCV), which is what the assessor is indicating the property is worth. If you believe this TCV is incorrect and you may want to pursue your rights to appeal. Look for DATES, TIMES and LOCATIONS of meetings where you can appeal. HOW TO APPEAL: At the Board of Review you will need to complete a short form indicating what you believe your property is worth and supporting your contention of value. The Board of Review allows you to discuss YOUR value with three of your peers which act as an appeal board. The March Board of Review petition can be found at the following website: http://www.michigan.gov/documents/l4035f_2658_7.pdf HOW SEV IS DETERMINED: True cash value (TCV) is based on market data and the State Equalized Value (SEV) is half of that amount. Taxpayers should review the following information for accuracy:

Land Value is the size of your land times a base rate, i.e.: “residential” base rate is $10,000, “lake front” $100,000. In this scenario an error could be if you live BY a lake but have no lake frontage yet your assessment is $100,000 indicating you have Lake Frontage.

Square footage errors may impact the value of land and building(s). Verify your measurements. Each square foot of a main structure may make a double digit figure difference in the base rate. This can amount to a significant annual savings.

Age of the structure may impact the value of newer structures if incorrectly applied. As your building ages this becomes less significant.

The type of siding can make a substantial difference, especially if your house has vinyl siding and the valuation data indicates brick or stone. There is little difference between vinyl, wood, or pine log siding.

Taxpayers sometimes raise issues that will not impact their value without additional information. These include: “My taxes are too high,” “I couldn’t sell my house for what the assessor indicates it’s worth,” “I live next to a factory and trucks drive in and out all night creating noise,” “My neighbors all have lower values than my house.” Although these statements may be true they require additional data as proof, and the burden of proof rests with the taxpayer.

A taxpayer has further appeal rights at the state level with the Michigan Tax Tribunal (MTT) provided an appeal was made at the March Board of Review (MBOR) for that year. When you are notified of the March Board of Review (MBOR) decision, you will be provided information about where and when to appeal. You must comply with all deadlines. RESOURCES/CONTACTS: Property ownership is often the largest expenditure most individuals make. It makes sense to educate yourself on responsibilities associated with ownership. Please visit your local county website at for information on how to contact your local assessor.

Cover Photo – McGulpin Point Lighthouse Taken By: Mr. Gary Appold, IT Director

Documents

2012 E EQUALIZATION M REPORT M · QUICK RD S T A T E R D W STUTSMANVILLE RD W LAKE ST N L A K E S H O R E D R M-119 MORFORD RD H O R T O N A Y R R D T W N L I N E R D R E S O P I