Charter Township
Lowell Charter Township
Lowell Charter Township is a charter township in Kent County, Michigan. In 2025, primary homes here pay a total of 29.32–30.28 mills in property tax, depending on the school district; rentals, second homes and businesses pay 47.32–48.02 mills. It levied property tax in 2 tax areas in 2025. In fiscal year 2025 it reported $3 million in spending across all its funds. It has 4 boards and sub-entities.
Total property tax rate, primary homes
29.32–30.28
mills in 2025 · 2 tax areas · about $4,770–$4,926 a year on a median home (estimate)
Total property tax rate, rentals, second homes and businesses
47.32–48.02
mills in 2025 · includes the school operating tax
Levies, 2025
2
in 2 tax areas
Boards and sub-entities
4
Total property tax rates here, 2025
What property pays to every taxing body (the State, county, schools, local government and others), by tax area. A mill is $1 of tax per $1,000 of taxable value.
Compare with every tax area in Kent County →
| School district | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|
| Lowell Area Schools | 30.2777 | $4,926 | 48.0229 |
| Caledonia Community Schools | 29.3196 | $4,770 | 47.3196 |
Rates differ within Lowell Charter Township because parts of it are in different school districts (Caledonia Community Schools and Lowell Area Schools).
Kent County's certified rates split each area's total between a summer and a winter tax bill; open an area below to see its split.
Primary homes, which their owners live in, pay the homestead rate; so do qualified farmland and a few other kinds of property exempt from the school operating tax. Rentals, second homes and most businesses pay the non-homestead rate, which includes it. What these terms mean
Median home, estimated: the yearly tax a new buyer would pay on a primary home at Kent County's median value, $325,400 (Census Bureau, 2024): half the value times the mills, divided by 1,000. An estimate, not a bill. How the estimate works
Every levy, by tax area
Lowell Area Schools · 30.2777 primary homes, 48.0229 other
Billed in 2 parts, in mills: primary homes summer 21.0704, winter 9.2073; rentals, second homes and businesses summer 29.9430, winter 18.0799.
| Levy | Levied by | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|---|
| School Debt | Lowell Area Schools | 7.0000 | $1,139 | 7.0000 |
| State Education Tax | State of Michigan | 6.0000 | $976 | 6.0000 |
| ISD Voted Special Education | Kent ISD | 4.3364 | $706 | 4.3364 |
| County Allocated Operating | Kent County | 4.0605 | $661 | 4.0605 |
| Community College | Grand Rapids Community College | 1.6793 | $273 | 1.6793 |
| Voted Operating | Lowell Charter Township | 1.4804 | $241 | 1.4804 |
| Library | Kent District Library | 1.0832 | $176 | 1.0832 |
| Building and Site | Lowell Area Schools | 0.9581 | $156 | 0.9581 |
| ISD Voted Vocational Education | Kent ISD | 0.9310 | $151 | 0.9310 |
| Jail | Kent County | 0.7417 | $121 | 0.7417 |
| Allocated or Charter Operating | Lowell Charter Township | 0.7215 | $117 | 0.7215 |
| Senior Citizens | Kent County | 0.4914 | $80 | 0.4914 |
| Zoo and Museum | Kent County | 0.4134 | $67 | 0.4134 |
| Ready by Five | Kent County | 0.2476 | $40 | 0.2476 |
| ISD Allocated Operating | Kent ISD | 0.0841 | $14 | 0.0841 |
| Veterans | Kent County | 0.0491 | $8 | 0.0491 |
| School Operating (Non-Homestead) | Lowell Area Schools | 0.0000 | $0 | 17.7452 |
Caledonia Community Schools · 29.3196 primary homes, 47.3196 other
Billed in 2 parts, in mills: primary homes summer 20.5913, winter 8.7283; rentals, second homes and businesses summer 29.5913, winter 17.7283.
| Levy | Levied by | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|---|
| School Debt | Caledonia Community Schools | 7.0000 | $1,139 | 7.0000 |
| State Education Tax | State of Michigan | 6.0000 | $976 | 6.0000 |
| ISD Voted Special Education | Kent ISD | 4.3364 | $706 | 4.3364 |
| County Allocated Operating | Kent County | 4.0605 | $661 | 4.0605 |
| Community College | Grand Rapids Community College | 1.6793 | $273 | 1.6793 |
| Voted Operating | Lowell Charter Township | 1.4804 | $241 | 1.4804 |
| Library | Kent District Library | 1.0832 | $176 | 1.0832 |
| ISD Voted Vocational Education | Kent ISD | 0.9310 | $151 | 0.9310 |
| Jail | Kent County | 0.7417 | $121 | 0.7417 |
| Allocated or Charter Operating | Lowell Charter Township | 0.7215 | $117 | 0.7215 |
| Senior Citizens | Kent County | 0.4914 | $80 | 0.4914 |
| Zoo and Museum | Kent County | 0.4134 | $67 | 0.4134 |
| Ready by Five | Kent County | 0.2476 | $40 | 0.2476 |
| ISD Allocated Operating | Kent ISD | 0.0841 | $14 | 0.0841 |
| Veterans | Kent County | 0.0491 | $8 | 0.0491 |
| School Operating (Non-Homestead) | Caledonia Community Schools | 0.0000 | $0 | 18.0000 |
Where the property tax goes here
Each tax area's total for primary homes, split by who levies it.
Of the $4,770–$4,926 a year a new buyer of a median primary home here would pay (an estimate), about $358 goes to Lowell Charter Township (7–8%). The rest goes to the other bodies that levy here: the State, the county, the schools and others.
Lowell Charter Township's 2 tax areas rank 57th and 71st highest of Kent County's 94 for primary homes. See every area
- State
- County
- ISD and college
- School district
- City, township or village
- Library, transit and other
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Lowell Charter Township Lowell Area Schools 30.2777 mills $4,926
Lowell Charter Township with Lowell Area Schools: 30.2777 mills in total (State 6.0000, County 6.0037, ISD and college 7.0308, School district 7.9581, City, township or village 2.2019, Library, transit and other 1.0832), estimated $4,926 a year for a new buyer
-
Lowell Charter Township Caledonia Community Schools 29.3196 mills $4,770
Lowell Charter Township with Caledonia Community Schools: 29.3196 mills in total (State 6.0000, County 6.0037, ISD and college 7.0308, School district 7.0000, City, township or village 2.2019, Library, transit and other 1.0832), estimated $4,770 a year for a new buyer
The figures as a table
| Tax area | State | County | ISD and college | School district | City, township or village | Library, transit and other | Total | Estimated tax |
|---|---|---|---|---|---|---|---|---|
| Lowell Charter Township, Lowell Area Schools | 6.0000 | 6.0037 | 7.0308 | 7.9581 | 2.2019 | 1.0832 | 30.2777 | $4,926 |
| Lowell Charter Township, Caledonia Community Schools | 6.0000 | 6.0037 | 7.0308 | 7.0000 | 2.2019 | 1.0832 | 29.3196 | $4,770 |
Median home, estimated: the yearly tax a new buyer would pay on a primary home at Kent County's median value, $325,400 (Census Bureau, 2024): half the value times the mills, divided by 1,000. An estimate, not a bill. How the estimate works
What Lowell Charter Township levies, 2025
Only its own millages, part of the totals above, and how many tax areas each is levied in.
| Levy | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills | Tax areas |
|---|---|---|---|---|
| Voted Operating | 1.4804 | $241 | 1.4804 | 2 |
| Allocated or Charter Operating | 0.7215 | $117 | 0.7215 | 2 |
Median home, estimated: the yearly tax a new buyer would pay on a primary home at Kent County's median value, $325,400 (Census Bureau, 2024): half the value times the mills, divided by 1,000. An estimate, not a bill. How the estimate works
Money in and out, fiscal year 2025
From its annual financial report, as filed with the Michigan Department of Treasury. Its fiscal year ends in March.
Revenue
$3.8M
all funds
Spending
$3M
all funds
Spending per resident
$470
2024 population: 6,447
General fund spending
$1.2M
budget: $1.4M
Spending by purpose
All funds. Share of $3,027,385 in total.
-
Public works $1,151,457 38%
Public Works (Non-Act 51) $247,577 Road Commission/Street Dept. (Act 51) $25,071 Water and/or Sewer Systems $866,374 All Other Public Works $12,435 -
Recreation and culture $757,797 25%
Parks and Recreation $754,797 Various Cultural Activities, Fine Arts, Historical Society, Museums, etc. $3,000 -
General government $651,447 22%
Legislative (Council, Board, Commission) $13,020 Chief Executive $40,065 Treasurer $51,904 Clerk $72,585 Assessing Equalization $39,704 Finance and Tax Administration $67,359 Elections $35,086 Attorney/Corporation Counsel $8,634 All Other General Government $323,090 -
Public safety $372,912 12%
Fire $372,912 -
Capital outlay, debt service and other $64,063 2%
Depreciation $64,063 -
Community and economic development $26,494 1%
Community Planning and Zoning $26,494 -
Transfers out and special items $3,215 <1%
Transfers (Out) $3,215
Revenue by source
All funds. Share of $3,803,136 in total.
-
Charges for services $1,190,289 31%
All Other Services Rendered Charges $1,185,785 All Other Sales, Use, & Admission Fees $4,504 -
State grants $958,968 25%
State Revenue Sharing $958,968 -
Taxes $594,229 16%
Property Tax (includes, delinquent taxes, penalties, interest, fees, community wide special assessments) $594,229 -
Interest and rents $540,480 14%
Interest & Dividends $540,480 -
Other revenue $505,013 13%
Miscellaneous Other Revenue $505,013 -
Fines and forfeits $10,942 <1%
All Fines, Penalties & Forfeits $10,942 -
Borrowing and transfers in $3,215 <1%
Transfers In $3,215
"All funds" is the report's total column: the general fund, other governmental funds, enterprise funds such as water and sewer, internal service funds and component units. Its totals include money moved between the government's own funds, and revenue includes money borrowed. Spending per resident is total spending divided by the population shown; the shares are each heading's part of its total. Open a heading to see the lines filed under it.
Population: DashBoard_Metrics (MI Community Financial Dashboard), Michigan Department of Treasury.
Source: FY2025 F65 Township Part 2, Michigan Department of Treasury, retrieved November 3, 2026.
Revenue and spending, fiscal years 2016–2025
All funds, as filed each year.
Fiscal year 2016
$1.7M revenue
$1.5M spending
Fiscal year 2017
$3M revenue
$1.3M spending
Fiscal year 2018
$2.2M revenue
$2M spending
Fiscal year 2019
$4.5M revenue
$4.6M spending
Fiscal year 2020
$2.6M revenue
$2.3M spending
Fiscal year 2021
$2.2M revenue
$1.5M spending
Fiscal year 2022
$2.3M revenue
$1.6M spending
Fiscal year 2023
$3M revenue
$2.1M spending
Fiscal year 2024
$3.5M revenue
$2.3M spending
Fiscal year 2025
$3.8M revenue
$3M spending
The figures as a table
| Fiscal year | Revenue | Spending | General fund spending | Long-term debt |
|---|---|---|---|---|
| 2025 | $3,803,136 | $3,027,385 | $1,231,784 | — |
| 2024 | $3,515,080 | $2,261,726 | $1,076,812 | — |
| 2023 | $2,955,392 | $2,144,078 | $1,364,480 | — |
| 2022 | $2,288,439 | $1,644,324 | $777,880 | — |
| 2021 | $2,155,464 | $1,511,857 | $678,866 | — |
| 2020 | $2,632,740 | $2,341,021 | $901,315 | — |
| 2019 | $4,478,448 | $4,642,815 | $1,126,785 | — |
| 2018 | $2,208,871 | $1,989,685 | $663,277 | — |
| 2017 | $2,979,905 | $1,269,985 | $644,548 | — |
| 2016 | $1,735,259 | $1,472,146 | $811,435 | — |
Each year links to the dataset it comes from. A year with dashes across has no report in the State's data.
Debt, pensions and staff, fiscal year 2025
As reported in the same filing.
Debt and fund balance
- Long-term debt at year end
- —
- General fund balance at year end
- $1,768,746
- Of which unassigned
- $1,742,147
Pensions and retiree health care
- Unfunded pension liability
- —
- Pension funded, general employees
- —
- Pension funded, police and fire
- —
- Unfunded retiree health care (OPEB)
- —
Staff
- Police
- —
- Fire
- —
- Combined public safety
- —
- All other staff
- 38
- Wages and salaries
- $303,638
A dash means the State's data has no figure for that line. Its datasets leave out zero amounts in most years, so a dash can also be a zero that was filed. The unfunded pension liability is the filing's "aggregate pension liability" line.
Source: FY2025 F65 Township Part 2, Michigan Department of Treasury, retrieved November 3, 2026.
Boards and sub-entities
Boards, commissions and committees
-
Board of Review
Board of Review
-
Parks Committee
Committee
-
Planning Commission
Planning Commission
-
Zoning Board of Appeals
Zoning Board of Appeals
Transparency checks
What this body files with the State and posts online, checked against the law and good practice.
Grade pending
A grade appears once every check below has been read and the site has set its grading scale. Every check counts the same.
Required by law
5 found · 0 not found
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Found: Audit filed with the State for the latest fiscal year
Treasury's Document Search shows the audit for the fiscal year ended March 31, 2025 as received, sent September 30, 2025.
Uniform Budgeting and Accounting Act, MCL 141.421 et seq.; MCL 141.921 · FY2025 · Read September 27, 2026 from State records · Evidence for Audit filed with the State for the latest fiscal year
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Found: Audit filed on time
Sent September 30, 2025, within six months of the fiscal year ended March 31, 2025 (due September 30, 2025; fiscal year end from its F-65).
Due six months after fiscal year end; MCL 141.921 · FY2025 · Read September 27, 2026 from State records · Evidence for Audit filed on time
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Found: Annual financial report (F-65) filed with the State
Treasury's Document Search shows the annual financial report (F-65) for the fiscal year ended March 31, 2025 as received, sent September 30, 2025.
MCL 141.424(3) · FY2025 · Read September 27, 2026 from State records · Evidence for Annual financial report (F-65) filed with the State
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Found: Annual financial report (F-65) filed on time
Sent September 30, 2025, within six months of the fiscal year ended March 31, 2025 (due September 30, 2025; fiscal year end from its F-65).
Due six months after fiscal year end; MCL 141.424(3) · FY2025 · Read September 27, 2026 from State records · Evidence for Annual financial report (F-65) filed on time
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Found: FOIA procedures and written public summary posted
The FOIA page (linked from the homepage) lists "FOIA Procedures & Guidelines" and "FOIA Public Summary".
MCL 15.234(4) · Read September 27, 2026 on its website · Evidence for FOIA procedures and written public summary posted
Good practice
6 found · 5 not found
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Found: Current budget posted
Supervisor posts "Approved Budget 2026-2027" for the fiscal year in progress (April 2026 to March 2027).
Read September 27, 2026 on its website · Evidence for Current budget posted
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Found: Budgets for the past three years posted
Supervisor posts the approved budgets for 2025-2026, 2024-2025 and 2023-2024 (and back to 2020-2021).
Read September 27, 2026 on its website · Evidence for Budgets for the past three years posted
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Not found: Latest audit posted
No audit was found on the Supervisor, Clerk, Treasurer or Boards & Committees pages.
Read September 27, 2026 on its website · Evidence for Latest audit posted
-
Not found: Budget posted as a spreadsheet or data file
The budgets on the Supervisor page are PDFs; no spreadsheet or data file was found.
Read September 27, 2026 on its website · Evidence for Budget posted as a spreadsheet or data file
-
Found: Regular meeting schedule for the year posted
Boards & Committees links the "2026 Meeting Schedule".
Read September 27, 2026 on its website · Evidence for Regular meeting schedule for the year posted
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Found: Agendas posted for the past 12 months
The CivicWeb portal's Document Center > Agendas > Regular Board Meeting posts an agenda for every regular board meeting from September 15, 2025 to September 21, 2026. Read page by page in the publisher's Chrome: the portal's robots.txt blocks automated readers.
Read September 27, 2026 on its website, page by page · Evidence for Agendas posted for the past 12 months
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Found: Minutes posted for the past 12 months
The CivicWeb portal's Document Center > Minutes > Regular Board Meeting posts minutes from September 15, 2025 to August 17, 2026; November 2025 has none, a gap of under two months. Read page by page in the publisher's Chrome: the portal's robots.txt blocks automated readers.
Read September 27, 2026 on its website, page by page · Evidence for Minutes posted for the past 12 months
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Not found: Members' names and a way to contact them posted
Boards & Committees names all seven board members, but only the supervisor, clerk and treasurer have an email address; the four trustees have no email, phone or contact form of their own.
Read September 27, 2026 on its website · Evidence for Members' names and a way to contact them posted
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Not found: Check register (payments) posted
No check register or payments list was found on the Treasurer, Clerk or Supervisor pages.
Read September 27, 2026 on its website · Evidence for Check register (payments) posted
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Not found: Employee pay or salary schedule posted
No salary schedule, pay ranges or pay by position was found on the Government pages.
Read September 27, 2026 on its website · Evidence for Employee pay or salary schedule posted
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Found: Current contracts posted
Found on the second reading (links on the site's pages): Business Park says Covenant Business Park "was created in 2024 after the City of Lowell and Lowell Township approved a Public Act 425 cooperation agreement" and links the November 2024 approval resolution with its exhibits (on the township's CivicWeb portal).
Read September 27, 2026 on its website · Evidence for Current contracts posted
About
- Type
- Charter Township
- County
- Kent County
- Website
- lowelltwp.org
Codes
- Census of Governments ID
- 167079
- Census GEOID (county subdivision)
- 2608149560
- Michigan Treasury unit code
- 411130
Sources
Where this page's facts come from.
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Government Unit Codes
Michigan Department of Treasury, State Tax Commission · 2023-11-22
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Government Units List, 2026
U.S. Census Bureau · 2026
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TIGER/Line Shapefiles 2025: Michigan county subdivisions
U.S. Census Bureau · 2025
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Kent County public bodies: research notes
Open Government Project · 2026-09-24
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2025 Certified Property Tax Rates
Kent County Equalization Department · 2025
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FY2025 F65 Township Part 2
Michigan Department of Treasury · FY2025
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DashBoard_Metrics (MI Community Financial Dashboard)
Michigan Department of Treasury · Rows updated 2026-09-08
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Treasury Document Search, Kent County filings by year
Michigan Department of Treasury, Local Audit and Finance Division · queried 2026-09-27
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FOIA procedures and public summaries on Kent County's county, city, township and village websites
Each government's own website · read 2026-09-27
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Good-practice checks (G1-G12) on Kent County's county, city, township and village websites
Each government's own website · read 2026-09-27