DISCLAIMERS:

2. The first two columns do not include special assessments. The second two columns do include special assessments levied on a millage basis and levied in all of a township, city, or village.

Rates also include special assessments levied on a millage basis for police, fire or advanced life support and levied township-wide excluding a village. Rates do not include other special

assessments.

1. Millage rates are those levied and billed in 2007. Rates for 2008 will be posted in spring 2009. Rates do not include the 1% property tax administration fee.

3. In a few local unit/school district combinations, community college millage is levied on some properties but not others, or there are different community colleges in parts of the area. The

database uses only one community college rate (or none if most of the area is not in the community college district).

4. Some properties that have been transferred from one school district to another pay operating millage to one school district and debt millage to another. The database typically does not

include rates for these transfer properties.