Birch Run Township Saginaw County, Michigan

Special Assessment Districts

A Special Assessment District (SAD) is a charge levied against properties that benefit from a specific public improvement or service. SADs appear on the tax bill but are not based on taxable value.

Legal authority

Birch Run Township establishes and administers special assessment districts under Michigan Public Act 188 of 1954, as amended.

Types of SADs in Michigan townships

  • Roads — improvements to public or private roads, sometimes in combination with existing road millage funds.
  • Water and sanitary sewer extensions to areas not currently served.
  • Street lighting on specific roads.
  • Trash and recycling collection on a township-wide or sub-area basis.

Active districts

Birch Run Township currently administers two road-related districts: Pine Island Drive SAD and Evergreen Drive SAD.

How a district is formed

SADs are created either by petition of a majority of affected property owners or by Township Board resolution following the statutory notice and public-hearing process under PA 188. Each district has its own assessment roll, payment schedule, and term of years.