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We have gathered statewide abstract from DTE's Tax Data Series to assist in assembling the abstracts, tax rates and School/JVS relationships between the datasets.

We have concerns about the accuracy of DTE's statewide data in counties when a taxing district is eliminated (e.g. village disillusionment).

The goal of this tool is to assist with the preparation of DTE Form 186 with enough supporting data that you're able to verify accuracy.

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Update May 8^th 2026

Floor Adjustment Requirement – The qualifying value (and resulting revenue) should be set to zero if the school district or JVS was not adjusted by the floor in their respective category under 319.303(A)(1)(c)(i) and 319.303(A)(2)(c)(i). This tool will prompt you to review your DTE46 and DTE47 from the year of your last update to determine whether the district received a floor adjustment.

Unadjusted Rates Below Floor – In addition to districts adjusted by the floor, any district whose unadjusted floor rate falls below its respective floor threshold will be treated the same way (e.g., a school that never reached 20 mills) per 319.303(A)(1)(c)(i) and 319.303(A)(2)(c)(i).

Lines 5 & 6 – Revised Revenue Calculation – Previous guidance from DTE recommended using the 2025 carryover values to calculate Lines 5 and 6 revenue and DTE has confirmed this would yield an incorrect revenue figure. Upon further review of 319.303(A)(1)(d) & 319.303(A)(2)(d), CAAO now believes the correct approach is to report an accumulation of positive non-carryover values since the qualifying value was established, capturing both new construction and class changes. For example, in a county with a 2023 update, the 2025 qualifying value would exclude new construction from 2023–2025. The prior method using carryover only for 2025 did not account for this exclusion.

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The methodology used:

• Gather statewide data from Tax Data Series 2022-2025
  • Statewide Abstract
  • Statewide Tax Rates
• Consider district value for a School/JVS when they have at least one levy in a taxing district.
• Pre-1982 has been said by DTE to have zero impacted districts statewide in TY2025 and has not been incorporated into the calculation.
• In preparation of the form, segmenting levies into categories assists in determining the relevant tax rates for those levies.
• DTE does not publish a prescribed method for calculating carryover. Based on triangulation from guidance provided by Shelley Wilson (Reduction Factor 2007 presentation) and consensus among CAAO members. Carryover Value is considered to be the abstract Total Value (Line 18) minus Positive Non-Carryover (positive values between 1-11 except 4). To avoid offsetting entries in the same TRF class, abstract values by district within the same TRF class will be added by line and type (L/B) prior to evaluating for positive/negative non-carryover.
  • The user will be prompted for information not available in abstracts: Like Real Manufactured Homes, Ag/Res Ponds/Lakes and Vacant Business Property, and Levy reductions.
  • Keep in mind, the abstract uses Assessed Values, be sure to use assessed values (rather than 100%) in any values provided to this tool