Property Taxes

What do Property Taxes Support?

The property taxes paid to the City of Wayland go to support many different efforts and services. The City of Wayland collects property taxes for the City, Wayland Schools, Allegan County Intermediate School District, Allegan County, County Roads, County Seniors, County Medical Care Facility, County Conservation, and the Henika Library.  This means, the City of Wayland collects their taxes and passes it on to these entities.

Based on the 2025 millage rates, if you do not have a Principal Residence Exemption (defined below), out of every dollar paid in property taxes, the City receives just 26 cents and the other 74 cents goes to others. If you have a Principal Residence Exemption, just 37 cents of every dollar you pay goes to the City and the other 63 cents goes to the other entities.

The City portion of the property taxes goes to support police services, fire and EMS services, street and sidewalk repairs and plowing, elections, parks, etc.

Who Gets a Share of My Taxes?

All of the following get a share of your tax dollars:
• Allegan County – Operating, Roads, Senior Services, Medical Care Facility, and Conservation millages
• Henika Library
• Allegan Intermediate School District
• City of Wayland Operating
• Wayland Schools Operating & Debt
• State Education Tax

Why Do I Get Two Tax Bills?

Some taxes are collected in the winter and some are collected in the summer.

The summer tax bill includes the taxes for Allegan County Operating, State Education, School Operating and Debt, and the City of Wayland millages.

The winter tax bill includes the taxes for Allegan County Roads, Senior Services, Medical Care Facility and Conservation, the School Operating and Debt, the Allegan Intermediate School District, and Henika District Library.

How are My Property Taxes Figured?

It may be confusing, but keep three terms in mind when understanding your property taxes. They are:

True Cash Value: This is the amount (value) that the assessor says your property is worth. In other words, it is the amount that the assessor believes you could get if you were to sell your property.

Assessed Value: By Michigan law, the assessed value is half of the True Cash Value.

Taxable Value: By Michigan law, your property taxes are ‘capped’ and cannot increase faster than other economic factors such as the rate of inflation set by the State each year. The ‘cap’ is removed when a property is sold or transferred to another party. Removing the cap raises the taxable value to equal the Assessed Value. However, the value is then ‘capped’ again. This also leads to confusion as properties with similar True Cash Values can have very different Taxable Values.

If the assessor says your home would sell for $100,000, your assessed value would be $50,000. Your ‘taxable value’ would be the same or less – but never more than the assessed value. Your taxable value may be less depending on how long you have lived in the home because of the ‘capping’ described above.

What is a Principal Resident Exemption?

This used to be called a ‘homestead’ exemption. Now it is called a Principal Residence Exemption. This is a reduction in your taxes paid on your principal residence – where you live. A person with one home has only one ‘principal residence.’ A person with two or more homes can still only have one ‘principal residence’ that receives this exemption. For most people, this exemption reduces their taxes significantly by removing the school operating millage. Wayland Public Schools levies 18 mills for operations. Properties receiving the Principal Residence Exemption are not taxed for these 18 mills.

Can I Figure My Own Property Tax Bill?

Yes, you can figure your own property tax bill. To do this you will need to know your Taxable Value and the number of mills levied as a tax.

What is a Mill?

Taxes are levied as mills. A mill is 1 one-thousandth of something – in this case 1 one-thousandth of your taxable value. Another way to look at it is 1 mill equals $1 per $1,000 dollar of Taxable value.

As of August 2025, these are the millages applicable to City properties.

Summer:

County Operating        5.1619

State Education           6.0000

School Operating        9.0000

School Debt                 4.2000

City of Wayland           16.3607

Total Mills                     40.7226  (without Principal Residence Exemption)

Total Mills                     31.7226 (with Principal Residence Exemption)

Winter:

County Roads                    0.9870

County Senior Services    0.4823

County Medical Facility    0.2394

County Conservation        0.0957

Allegan ISD                          4.7571

School Operating              9.0000

School Debt                       4.2000

Henika District Library      1.3499

Total Mills                            21.1114  (without Principal Residence Exemption)

Total Mills                            12.1114 (with Principal Residence Exemption)

How Do I Figure My Property Tax Bill?

Now that you know the number of mills and your Taxable Value, to figure your tax bill, use this formula: Take the Taxable Value of your property and divide that by 1,000. Then, multiply that by the number of mills levied. The result is the amount of your property taxes. Follow the steps below.

Example 1:  A home with a taxable value of $100,000 with a Principal Residence Exemption.

Step one:  Divide $100,000 by 1,000. This equals $100.00

Step two:  Multiply the $100 times the number of mills levied (example uses the millage rates above.

Summer Tax Bill:          $100 times 31.7226 equals $3,172.26

Winter Tax Bill:              $100 times 12.1114 equals $1,211.14

Example 2:  A home or business with a taxable value of $100,000 without a Principal Residence Exemption.

Step one:  Divide $100,000 by 1,000. This equals $100.00

Step two:  Multiply the $100 times the number of mills levied (example uses the millage rates above.

Summer Tax Bill:          $100 times 40.7226 equals $4,072.26

Winter Tax Bill:              $100 times 21.1114 equals $2,111.14