SPECIAL ASSESSMENT DISTRICT

The Four Lakes Special Assessment District (SAD) is an established geographic boundary of waterfront properties along or near the four lakes and “backlot” properties with dedicated (private easement) access. Under Part 307,  a county board may determine by resolution that the whole or a part of the cost of a project to establish and maintain a normal level for an inland lake shall be defrayed by special assessments.

See your Proposed estimated assessment

​Click on the button below to see your parcels on the map and your tentative annual operations assessment amount.

Modifications to any parcel factor will change the assessment for every parcel in the SAD. While the SAD boundaries are final, the assessment methodology is not final and is subject to change.
Think your benefit factors are wrong? Let us know.
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Click on the map to find your parcel and see your tentative annual operations assessment.

operations assessment

Starts: December 2022
Frequency: Once per year
Pays for: Annual administration, operation and maintenance
CALCULATE OPERATIONS ASSESSMENT​
Calculation: (Base x Derived x Frontage x Waterfront View x Water Depth x Public Access =  Parcel Factor) x operations project cost
Note: Adjacent lots associated with the same property owner will be assessed. ​
  • BASE x
  • DERIVED BENEFIT x
  • FRONTAGE x
  • WATERFRONT VIEW x
  • WATER DEPTH
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Base Factor
Factor Amount
​Cemeteries, schools, road right of way
0 
Backlot with private easement/deeded/dedicated access to water
0.25 - 0.5
Waterfront (facing body of water)
1
Derived Benefit
Derived Benefit Factor Amount
 Residential parcel (can be or is developed)
≤ 1 (less than or equal to 1)
Non-residential parcel (rental properties, marinas, RV parks)
≥ 2 (more than or equal to 2)
Length of parcel that faces body of water (lake, river, canal, tributary etc.).
Frontage Amount
Frontage Factor Amount
Less than 48 ft.
0.8
48 - 134 ft.
1
134 - 175 ft.
1.25
176 - 220 ft.
1.5
220 - 1,000 ft.
1.75
Greater than 1,000 ft.
2
Width of waterway perpendicular to shoreline frontage of parcel.
Waterfront View Factor
Waterfront View Factor Amount
Less than 230 ft. of water view
0.75
230 - 500 ft. of water view
0.85 - 1
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Parcel on canal with 163 feet of water view
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Parcel in wide portion of Wixom Lake with 1,698 feet of water view
Estimated water depth 40 feet from shoreline when Part 307 lake levels are restored.
Depth Factor
Depth Factor Amount
Less than 4 ft.
0.9
More than 4 ft.
1
All information is tentative and subject to change after property owners and the counties review it.
PUBLIC ACCESS FACTOR
Public lands owned by the state, county or township that allow access. 
  • Unimproved public access parcel (i.e., walk trails, overlooks, general foot access to water)
  • Improved public access parcel (i.e., boat launch, beach, parks)
TENTATIVE AT-LARGE ASSESSMENT
FLTF is proposing that for the first three years local government implements an at-large assessment.
  • 15% to counties (estimated $115,000-$120,000/year) 
    • 7.5% to Gladwin County at-large
    • 7.5% to Midland County at-large
  • 15% split proportionally between 9 townships and 1 village
    • Determined by sum of parcel benefit factors within a given entity

TEntative SAD Schedule

  • December 2021: Release mock roll to USDA
  • February and April 2022: Preliminary days of review
  • June 2022: Four Lakes Special Assessment hearing(s)
  • June 2022: Board of commissioners approval
  • June-August 2022: Time allowance for appeals
  • December 2022: Operations assessment appears on winter 2022 taxes

capital improvements assessment

Estimated capital improvement assessments will be determined in the future.
Starts: TBD
Varies by lake and depends on benefit factors
Frequency: Annual
Pays for: Design and construction of repairs and restoration

Four LAkes Special Assessment District faqs

Part 307
What is the role of a Special Assessment District?
​The Four Lakes Special Assessment District is a special public body established by the 2019 Lake Level Order by Midland County Judge Stephen Carras on behalf of both Gladwin and Midland counties in May 2019.

The Four Lakes Special Assessment District consists of lakefront properties as well as backlot properties that have access to the lakes, the boundaries of which were confirmed by the 2019 Lake Level Order after numerous public meetings, and resolutions from the Gladwin and Midland County Boards of Commissioners.

The counties have determined that all costs associated with the maintenance of the legal levels for the four lakes should be financed by special assessments to the benefitted properties within the Special Assessment District. In other words, the Four Lakes Special Assessment District is the source of funding for the maintenance of the lakes. While there can be other sources, such as government, private and public funding, and perhaps hydropower to offset assessments, the Four Lakes Assessment District is considered the primary source of funding to maintain the lakes.
WHO IS IN THE FOUR LAKES SPECIAL ASSESSMENT DISTRICT?
Properties that have access to the lakes through the shoreline, private roads or deeded access. The properties in the Special Assessment District – after public review, notifications and opportunity to appeal – were established in the May 2019 Court Order. 
HOW IS THE AUTHORITY TO ESTABLISH THE LAKES GRANTED?
​All four lakes (Sanford, Wixom, Smallwood and Secord) are “artificial lakes” created by the damming of the Tobacco and Tittabawassee rivers. The authority to “have lakes” is somewhat complicated and involves an understanding of over 100 years of historical information that led to the formation of the lakes and the relationship with the private dam owner.

In May 2019, the Midland Circuit Court entered an order (“2019 Lake Level Order”) establishing the legal levels for each of the lakes in accordance with Part 307, Inland Lake Levels, of the Natural Resources and Environmental Protection Act, 1994 Pa 451, as amended.

Part 307 is the exclusive authority for a county or counties to make policy decisions to ensure the establishment and maintenance of the level of an inland lake.

Midland and Gladwin counties have directed that all costs associated with the maintenance of the lake levels be paid by special assessments. The 2019 Lake Level Order also established and confirmed the Four Lakes Special Assessment District.
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The Four Lakes Special Assessment District is a special purpose public body, and the Four Lakes Task Force is the county delegated authority, acting on behalf of the Four Lakes Special Assessment District. 
What Should Property Owners Know About Part 307?
  • Part 307 provides the legal framework for transferring privately-owned dams to public ownership and a path forward for long-term sustainability of the lakes
  • On May 28, 2019, Midland Circuit Court Judge Carras (on behalf of Midland and Gladwin counties) established the “normal” levels for each of the four lakes and approved the Four Lakes Special Assessment District
  • This was a final order, and anyone distressed by Judge Carras’ order had the right to appeal for 21 days after the entry of the order. There were no appeals of this order
  • Financing for recovery and restoration is not related to the circuit court order. The circuit court has no jurisdiction over the project or project costs
  • The special assessment is a way to fund specific improvements to lands within the Special Assessment District for a specific benefit, in our case the benefit of having lakes
  • The special assessment can be general to all lakes, or lake-by-lake. FLTF is responsible for determining the factors that contribute to the “benefits derived”
  • We have not yet enacted a special assessment on properties within the Special Assessment District
  • In establishing the assessment rolls, Four Lakes Task Force and the counties will follow the process outlined in Part 307 to determine costs and special assessment rolls. This includes property owner notification and a meeting to hear objections, as approved by each of the County Boards of Commissioners
  • All property owners have an opportunity to be heard prior to the final assessment role as well as have the right to appeal
What are the regulations surrounding how the special assessment is distributed?
Part 307 states that special assessments can be determined based on “benefits derived” to the property owner and that FLTF is responsible for determining the factors that contribute to the derived benefits. In general, there is no specific method of allocating the cost of improvements, except that the method selected must be fair, just, equal and in proportion to the benefits conferred. These benefits include factors like frontage, zoning and property use.
​HOW WILL PROPERTY OWNERS’ INPUT BE HEARD?
  • FLTF, through Public Sector Consultants, surveyed residents January-March 2021 about the assessment. See the results here.
  • In February 2022 we will accept public input on the assessments.
  • June-August 2022 property owners will have the opportunity to appeal their assessment.
  • Before any assessment by the Four Lakes Special Assessment District, a computation of costs will be prepared In January 2022 to detail the anticipated costs associated with the maintenance of the legal levels. This will be followed by the “Day of Review” of the assessments.
  • Each property owner receiving an assessment will have the opportunity to be heard at that hearing. Following the hearing, FLTF will submit the assessment roll to the County Board of Commissioners for Gladwin and Midland counties in June 2022. The county boards must then confirm the assessment roll. Property owners will have an opportunity to appeal their assessment (June-August 2022) following the confirmation of the assessment roll by the county boards.
CAN WE HAVE A PUBLIC VOTE ON THE FOUR LAKES SPECIAL ASSESSMENT DISTRICT?
The short answer: No, there is no public vote in connection with the Four Lakes Special Assessment District. In accordance with Part 307, the Counties of Midland and Gladwin decided that all costs associated with the maintenance of the lake levels are to be defrayed by special assessments. To this end, and again, in accordance with Part 307, the Four Lakes Special Assessment District was legally established by Circuit Court order in May 2019. The process for making, levying and collecting special assessments will be similar to the process set forth in the Michigan Drain Code of 1956, Act 40, as amended. Each property owner will receive notice of their assessment, an opportunity to participate in a public “Day of Review” and object, and have a right to appeal the final assessment following the approval of the assessment rolls by each of the county board of commissioners.
HOW DO I APPEAL THE ASSESSMENT?
In accordance with Part 307, the Counties of Midland and Gladwin decided that all costs associated with the maintenance of the lake levels are to be defrayed by special assessments. To this end, and again, in accordance with Part 307, the Four Lakes Special Assessment District was legally established by Circuit Court order in May 2019. The process for making, levying and collecting special assessments will be similar to the process set forth in the Michigan Drain Code of 1956, Act 40, as amended. Each property owner will receive notice of their assessment, an opportunity to participate in a public “Day of Review” and object, and have a right to appeal the final assessment following the approval of the assessment rolls by each of the county board of commissioners.

You have a window to appeal the assessment in steps 4 and 8.
  1. Delegated Authority - Prepares Computation of Cost for purposes of determining costs to be spread, MCL 324.30712. Contingency expenses cannot be more than 15% of the project cost. This will tentatively take place January 2022.
  2. Delegated Authority - Prepares Assessment Roll. MCL 324.30714
  3. Delegated Authority – Prepares, publishes and mails notice of Day of Review of the Assessment Roll. MCL 324.30714(2)(a) and (2)(b)
  4. Delegated Authority - Holds “Day of Review” to receive and hear objections to the Assessment Roll. Necessary for someone to appeal their assessment. MCL 324.30714(3).
    1. This “day of review may take more than 1 day; there is a period where you as an individual sit and review and discuss (appeal) your position on the benefit the lake brings to the property.
  5. Delegated Authority – If necessary, revise Assessment Roll (e.g. if someone demonstrates that they do not receive a benefit).
  6. Delegated Authority – Confirms Assessment Roll and transmits same to County Board of Commissioners.
  7. County Board of Commissioners – By resolution approves assessment roll (tentatively June 2022).
  8. Assessment roll with assessments is final and conclusive unless appealed in a court within 15 days after county board approval. MCL 324.30714(4)
Once the assessment amount is established, what is the process for changing it in the future?
If we want to make any major changes to the assessment in the future, it must go through the process again as defined in Part 307.
Assessment Amount & Methodology
WHY DID THE ASSESSMENT METHODOLOGY CHANGE?
We received a significant amount of feedback from property owners within the Four Lakes Special Assessment District after publishing the initial draft methodology. Based on this input, we made changes to address numerous concerns and factors related to apportioning benefits as provided in Part 307 (Inland Lake Levels). The changes made clearly acknowledge that the Four Lakes Special Assessment District contains many parcels with unique circumstances. The revised assessment methodology is more sensitive and accounts for these circumstances when apportioning benefits to individual parcels and is less geared towards a one size fits all approach.
 
Over the past few months, our engineers collected a significant amount of data to develop more customized benefit factors that consider your water view, your water frontage, your water depth, and several other factors to calculate an overall benefit factor for each parcel based on its unique and special circumstances. 
Why aren’t property owners with two or more parcels (properties) assessed as one?
With the initial draft methodology, which was developed before the dam failure, the factors considered the following:
  • If you owned property that included two adjacent waterfront parcels, with only parcel developed and the other not, the undeveloped lot had a value of 0
  • An owner with a waterfront lot and a backlot that was in the same subdivision was only assigned the front lot assessment
  • The base frontage factor started at 300 ft., so all parcels under 300 ft. were factored equally
 
The average waterfront parcel is about one-third of that size, being 90 ft., therefore, a single lot with 50 ft. of frontage was assessed nearly the same as a double lot with 300 ft. of frontage. Also, if you sold the second lot, the new owner would not have an assessment for the dam improvements.
 
With the currently proposed methodology:
  • All parcels have a benefit factor
  • Benefit factors are more sensitive to the individual parcel, for example a parcel with 300 ft. of frontage has more benefit than a parcel with 50 ft. of frontage, given the same view and water depth
  • There are a variety of benefit factors that consider frontage, view, depth, access, ability to develop and more. Please see the FLTF website, where you can look up your property on an interactive map to review your benefit factors
  • If a property owner wants to combine a parcel with another parcel he/she owns, or split a parcel, the owner may work with the township to do so, if legally allowed
 
The revised proposed methodology addresses a wider diversity of parcel benefits. Ultimately, the assessment of the benefit (body of water) applies to the parcel, not the property owner. Given the long-term nature of lake assessments and development opportunities, it is the responsibility of the owner to take action to combine parcels and property owners have ample time to do so before the assessment roll is established as well as review your benefit factors online and voice any questions or concerns you have. 
​WHAT COSTS ARE INCLUDED IN ASSESSMENTS?
Costs are categorized in two ways and will be assessed as follows: operations costs and capital improvement costs. 

Operations costs pay for operations and management of the lakes during the transition to their normal levels, emergency repairs, the development of operational plans, and long-term, ongoing operations.

Capital improvement costs are fixed, one-time expenses to make the dams operable (construction and repairs). Payments in connection with capital improvements will not occur until we finalize engineering plans, obtain all permits, receive construction bids, and conduct the Special Assessment hearing. 
Have property owners paid the special assessment yet or paid for any project costs?
No. As of January 2022, we have not imposed a special assessment on properties within the Special Assessment District. FLTF cannot legally impose a special assessment without first following the procedures outlined in Part 307. No property owners have contributed to project costs through assessments at this point. We do appreciate the support and donations from property owners and others that have allowed us to get this far in restoring the lakes without assessments.
Will the same methodology apply to the capital improvement assessment?
​Yes, we’ll use the same methodology if there is a capital improvement assessment. The size of this assessment, if there is one, is highly dependent on the current legislation moving through the Michigan Senate and House. 
​Why does my parcel have the wrong name on it?
​Property owner information is updated to the GIS system periodically, so if you sell a parcel, split a parcel or combine a parcel, it may take time to see that updated on the county GIS system. Please contact us if the name on your parcel is incorrect and we will coordinate with County and Township staff to update.
​Are the property lines on the GIS map accurate?
​The property boundaries shown on the GIS layers were drafted from the property descriptions of the tax records and or deeds. The location your property line as shown on the GIS is not a surveyed depiction of the exact location of your property boundary. It would require a substantial effort on behalf of the counties to construct and maintain a county wide GIS system that meets boundary survey accuracy requirements for every property boundary in the county. The county GIS was developed to assist with administering the property information records for tax and governance purposes. It is not suitable for property boundary disputes. You should contact a professional surveyor for more detailed property boundary information. 
Other/Miscellaneous
​If I am a property owner in the Four Lakes Special Assessment District, and there will be an at-large assessment to the county and township as well, will I have to pay three times? Isn’t this “double taxation”?
No, this is not double taxation. The assessment on real property for the dam improvements and lake level maintenance is a special benefit, while an “at-large” assessment against a municipality represents the general benefit to the community. Without an at-large assessment to the counties and townships, 100% of the costs would be spread in the form of a special assessment. Thus, determining the general benefit and apportioning that to the counties and townships reduces the level of the special assessment to properties in the SAD. 
WHAT ​AUTHORITY REGULATES DAM SAFETY?
With respect to dam safety, if any of the lakes produce hydropower, then FERC has the authority to require the person who holds the license to address dam safety. If there is no FERC license, the State of Michigan regulates dam safety. In either case, FLTF as the county delegated authority and acting on behalf of the Four Lakes Special Assessment District has the authority to manage the lake levels.
Will the SAD pay for Flood programs below the Dams?
No, there is a separate program for that which is not under FLTF.  We have had over $2.5 million committed from Midland private funders to FLTF - almost all of this is being used for recovery, flood studies or general funds. We are engaged with Midland groups as needed to be aligned in planning. We have coordinated some funds to put rain and flow gauges in a few rivers outside of the Four Lakes scope which is being funding by government grants and Midland-based funding.
I own property that’s not in the Four Lakes SAD. Why am I assessed for the lakes through an at-large assessment?
As stated above, the special assessment on real property in the SAD is for a special benefit to that property; while an at-large assessment against the counties and township is an assessment related to the general benefit derived to the community. The greater percentage (that is, apportionment) to the counties and townships, reduces the amount that is derived through special assessments. The proposed at-large assessment will be to Gladwin and Midland counties, the Village of Sanford, and nine townships. It is proposed that 30% of the apportioned costs represent a general benefit to the counties, village and townships.
 
Just as a private parcel benefits from a body of water, the counties/village/townships benefit from the bodies of water as well because of the economic benefits and recreational activities the water brings. This in turn, benefits all residents whether they use the lakes for recreation or not. 
WHAT ABOUT WEEDS?
​Normally aquatic weed management is the responsibility of the Lake Improvement Boards or weed special assessment districts. FLTF will be working with these entities to determine the best path forward to manage weeds and tree growth during this transition period.
​WHAT HAPPENS TO THE ASSESSMENT IF I SELL MY PROPERTY?
​Generally, payment of a special assessment is between the seller and buyer of the property. A seller and buyer may choose to structure the purchase agreement so the buyer assumes the special assessments. At times, special assessments are paid in full at the time of sale (meaning the full amount is deducted from the purchase price). 
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