What is a special assessment district?
A geographic boundary of properties that benefit from a legal lake level - typically properties with dedicated access (through private easement, plat, condo/neighborhood association, etc.).
What properties are in it?
Parcels that benefit from the lake level are included in the special assessment district:
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Waterfront/direct access parcels
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Backlot/indirect access parcels
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Residential parcels
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Hotels
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Condos and apartments
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Campgrounds
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Cabins
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Commercial parcels
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State, county or township-owned land
Assessment Frequency
ONLY WHEN COSTS ARE INCURRED
Appears On
WINTER TAX BILL
Established In
CIRCUIT COURT
In 2025
Methodology
The special assessment methodology looks at three benefit factors: Access Type, Property Type, and Parcel Frontage.
Access type is direct or indirect access to the lake.
Property type is residential or commercial use.
Parcel frontage is lake frontage of the parcel.
View the benefit factors for each lake by clicking the buttons below. You can find the factors for your parcel by viewing the special assessment roll or map for each lake.
Regulatory Authority
Natural Resources and Environmental Protection Act
Part 307
Part 307 Inland Lake Levels, states that a county board of commissioners may pass a resolution stating the cost to maintain a legal lake level structure can be defrayed by a special assessment against property owners who "benefit" from the legal lake level/body of water when costs are incurred.
This applies to North Manistique Lake Dam and Big Manistique Lake Dam.
Part 315
Part 315 Dam Safety, states that dam owners must submit an inspection report that evaluates the condition of the dam. This only applies to Big Manistique Lake Dam. A report will be submitted every three years for this low hazard potential dam.
This applies to Big Manistique Lake Dam.