The Livingston County Commission held a public hearing on Thursday afternoon to set the tax levy for the county for this year.
Last year, the levy was 3 cents per hundred dollar valuation on real estate and personal property and this year the rate will be 7.13 cents. This tax levy is expected to generate approximately $119,000 for the county general revenue.
The history of a tax levy for Livingston County is that the levy was totally rolled back in the 1980s when the half-cent sales tax was voted and approved. For many years, Livingston County was one of five counties in the state that operated solely on sales tax without a property tax levy.
“Through direction from the State Auditor’s Office, we have done calculations through the years based on the county valuation, the consumer price index and the sales tax decline,” said Livingston County Presiding Commissioner Eva Danner Horton. “Based on these calculations the county was allowed to approve a levy of 3 cents in 2012. With these same calculations, the levy allowed for 2013 is 7.13 cents per hundred dollar valuation.”
The following is an example of what that would mean to the average taxpayer. Based on an appraised valuation of $103,631, the 2012 tax paid to the county was $5.91. With that appraised valuation, the assessed valuation is $19,690 which is divided by 100=196.90 x the .03 rate for a tax bill of $5.91. With that same valuation, the tax bill for 2013 would be $14.04.
The only line item on taxpayers’ county tax bill that is affected by this increase is the line item that says “County” only, Danner Horton emphasized, noting that all other taxing entities within the county set their own levy.