SPECIAL ASSESSMENT DISTRICT

A special assessment appears on a property owner's winter tax bill when lake level expenses are incurred.

According to Part 307, Inland Lake Levels, of the Natural Resources and Environmental Protection Act, 1994 Pa 451, the Gladwin County Board of Commissioners may pass a resolution stating that the cost to maintain a dam can be defrayed by a special assessment against property owners who benefit from the lake/bodies of water when costs are incurred.

The assessment pays for repairs to the Lake Lancer Dam and Lake Lancelot dams. All of the lake level control structures are in need of improvements due to age and deterioration.

Part 307, Inland Lake Levels, of the Natural Resources and Environmental Protection Act, 1994 Pa, is the legal framework for establishing and maintaining inland lake levels.

Part 315, Dam Safety, of the Natural Resources and Environmental Protection Act, 1994 Pa, is the legal framework that requires anyone who wants to construct a dam of specified dimensions must first obtain a permit from the Department of Environment, Great Lakes and Energy (EGLE).

In 1979, a court order confirmed the boundaries of a special assessment district. The county is updating the special assessment district boundaries to ensure all properties that benefit from the lake levels are included, to remove farm fields to the far east of the lakes, and to add lakefront properties southwest of the lakes that were not included in previous district maps.

The dams on Lake Lancer and Lake Lancelot need repairs and/or improvements. Based on the required repairs, there needs to be a long-term funding source for the ongoing repairs, maintenance and operation of the lake level infrastructure.

The court hearing in September of 2023 will establish the updated boundaries of the special assessment district. Determinations as to how much any assessments will be or apportionments for assessments are determined at a future public hearing and ultimately must also be approved by the County Board of Commissioners.

Although lake level infrastructure is extremely important and must be adequately maintained, it is also important to balance the affordability of any projects and potential assessments. The lake level statue allows a County to finance lake level projects and spread assessments over a variety of years to make annual payments manageable for those within a special assessment district.

State law does not give the public the ability to vote on lake level assessments or establishing a lake level special assessment district. Yet, it offers various opportunities for public comment and input. The County must balance interests from various stakeholders (such as lakefront and backlots) in this process but encourages public comment to help it come to the best proposal for any assessments or assessment district.