Township
Spencer Township
Spencer Township is a township in Kent County, Michigan. In 2025, primary homes here pay a total of 25.96–29.41 mills in property tax, depending on the school district; rentals, second homes and businesses pay 43.96–46.74 mills. It levied property tax in 3 tax areas in 2025. In fiscal year 2025 it reported $1.8 million in spending across all its funds. It has 4 boards and sub-entities.
Total property tax rate, primary homes
25.96–29.41
mills in 2025 · 3 tax areas · about $4,224–$4,785 a year on a median home (estimate)
Total property tax rate, rentals, second homes and businesses
43.96–46.74
mills in 2025 · includes the school operating tax
Levies, 2025
2
in 3 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 |
|---|---|---|---|
| Cedar Springs Public Schools | 29.4105 | $4,785 | 46.7380 |
| Lakeview Community Schools (Montcalm) | 28.3403 | $4,611 | 46.3403 |
| Greenville Public Schools | 25.9614 | $4,224 | 43.9614 |
Rates differ within Spencer Township because parts of it are in different school districts (Cedar Springs Public Schools, Greenville Public Schools and Lakeview Community Schools (Montcalm)).
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
Cedar Springs Public Schools · 29.4105 primary homes, 46.7380 other
Billed in 2 parts, in mills: primary homes summer 24.0913, winter 5.3192; rentals, second homes and businesses summer 41.4188, winter 5.3192.
| Levy | Levied by | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|---|
| School Debt | Cedar Springs Public 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 | Spencer Township | 1.4802 | $241 | 1.4802 |
| Library | Kent District Library | 1.0832 | $176 | 1.0832 |
| ISD Voted Vocational Education | Kent ISD | 0.9310 | $151 | 0.9310 |
| Allocated or Charter Operating | Spencer Township | 0.8126 | $132 | 0.8126 |
| Jail | Kent County | 0.7417 | $121 | 0.7417 |
| 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) | Cedar Springs Public Schools | 0.0000 | $0 | 17.3275 |
Lakeview Community Schools (Montcalm) · 28.3403 primary homes, 46.3403 other
Billed in 2 parts, in mills: primary homes summer 15.5605, winter 12.7798; rentals, second homes and businesses summer 33.5605, winter 12.7798.
| Levy | Levied by | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|---|
| State Education Tax | State of Michigan | 6.0000 | $976 | 6.0000 |
| School Debt | Lakeview Community Schools (Montcalm) | 5.5000 | $895 | 5.5000 |
| County Allocated Operating | Kent County | 4.0605 | $661 | 4.0605 |
| ISD Voted Special Education | Montcalm Area ISD | 3.4078 | $554 | 3.4078 |
| Community College | Montcalm Community College | 2.6044 | $424 | 2.6044 |
| Voted Operating | Spencer Township | 1.4802 | $241 | 1.4802 |
| ISD Voted Vocational Education | Montcalm Area ISD | 1.2789 | $208 | 1.2789 |
| Library | Kent District Library | 1.0832 | $176 | 1.0832 |
| Allocated or Charter Operating | Spencer Township | 0.8126 | $132 | 0.8126 |
| Jail | Kent County | 0.7417 | $121 | 0.7417 |
| 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 | Montcalm Area ISD | 0.1695 | $28 | 0.1695 |
| Veterans | Kent County | 0.0491 | $8 | 0.0491 |
| School Operating (Non-Homestead) | Lakeview Community Schools (Montcalm) | 0.0000 | $0 | 18.0000 |
Greenville Public Schools · 25.9614 primary homes, 43.9614 other
Billed in 2 parts, in mills: primary homes summer 10.0605, winter 15.9009; rentals, second homes and businesses summer 10.0605, winter 33.9009.
| Levy | Levied by | Primary homes mills | Median home est. yearly tax | Rentals, second homes and businesses mills |
|---|---|---|---|---|
| State Education Tax | State of Michigan | 6.0000 | $976 | 6.0000 |
| County Allocated Operating | Kent County | 4.0605 | $661 | 4.0605 |
| ISD Voted Special Education | Montcalm Area ISD | 3.4078 | $554 | 3.4078 |
| School Debt | Greenville Public Schools | 2.9000 | $472 | 2.9000 |
| Community College | Montcalm Community College | 2.6044 | $424 | 2.6044 |
| Building and Site | Greenville Public Schools | 1.5000 | $244 | 1.5000 |
| Voted Operating | Spencer Township | 1.4802 | $241 | 1.4802 |
| Library | Kent District Library | 1.0832 | $176 | 1.0832 |
| Allocated or Charter Operating | Spencer Township | 0.8126 | $132 | 0.8126 |
| Jail | Kent County | 0.7417 | $121 | 0.7417 |
| 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 | Montcalm Area ISD | 0.1695 | $28 | 0.1695 |
| Veterans | Kent County | 0.0491 | $8 | 0.0491 |
| School Operating (Non-Homestead) | Greenville Public 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 $4,224–$4,785 a year a new buyer of a median primary home here would pay (an estimate), about $373 goes to Spencer Township (8–9%). The rest goes to the other bodies that levy here: the State, the county, the schools and others.
Spencer Township's 3 tax areas rank 70th, 81st and 88th 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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Spencer Township Cedar Springs Public Schools 29.4105 mills $4,785
Spencer Township with Cedar Springs Public Schools: 29.4105 mills in total (State 6.0000, County 6.0037, ISD and college 7.0308, School district 7.0000, City, township or village 2.2928, Library, transit and other 1.0832), estimated $4,785 a year for a new buyer
-
Spencer Township Lakeview Community Schools (Montcalm) 28.3403 mills $4,611
Spencer Township with Lakeview Community Schools (Montcalm): 28.3403 mills in total (State 6.0000, County 6.0037, ISD and college 7.4606, School district 5.5000, City, township or village 2.2928, Library, transit and other 1.0832), estimated $4,611 a year for a new buyer
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Spencer Township Greenville Public Schools 25.9614 mills $4,224
Spencer Township with Greenville Public Schools: 25.9614 mills in total (State 6.0000, County 6.0037, ISD and college 6.1817, School district 4.4000, City, township or village 2.2928, Library, transit and other 1.0832), estimated $4,224 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 |
|---|---|---|---|---|---|---|---|---|
| Spencer Township, Cedar Springs Public Schools | 6.0000 | 6.0037 | 7.0308 | 7.0000 | 2.2928 | 1.0832 | 29.4105 | $4,785 |
| Spencer Township, Lakeview Community Schools (Montcalm) | 6.0000 | 6.0037 | 7.4606 | 5.5000 | 2.2928 | 1.0832 | 28.3403 | $4,611 |
| Spencer Township, Greenville Public Schools | 6.0000 | 6.0037 | 6.1817 | 4.4000 | 2.2928 | 1.0832 | 25.9614 | $4,224 |
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 Spencer 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 | 1.4802 | $241 | 1.4802 | 3 |
| Allocated or Charter Operating | 0.8126 | $132 | 0.8126 | 3 |
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
$1.7M
all funds
Spending
$1.8M
all funds
Spending per resident
$417
2024 population: 4,254
General fund spending
$938K
budget: $974K
Spending by purpose
All funds. Share of $1,774,551 in total.
-
General government $480,686 27%
Legislative (Council, Board, Commission) $39,181 Chief Executive $37,046 Treasurer $52,517 Clerk $53,822 Assessing Equalization $56,965 Elections $48,674 Building and Grounds $75,182 All Other General Government $117,299 -
Public works $380,128 21%
Public Works (Non-Act 51) $288,606 All Other Public Works $91,522 -
Capital outlay, debt service and other $285,713 16%
Capital Outlay $285,713 -
Public safety $252,994 14%
Fire $171,500 Building Inspection & Regulation Activities $81,494 -
Community and economic development $27,116 2%
Community Planning and Zoning $27,116 -
Recreation and culture $5,985 <1%
Parks and Recreation $5,985 -
Transfers out and special items $341,929 19%
Transfers (Out) $341,929
Revenue by source
All funds. Share of $1,727,403 in total.
-
Taxes $517,739 30%
Trailer Taxes (Act 243 of 1959) $5,616 Property Tax (includes, delinquent taxes, penalties, interest, fees, community wide special assessments) $512,123 -
State grants $461,531 27%
State Revenue Sharing $449,171 Other General/All Other State Aid Grants $12,360 -
Federal grants $121,302 7%
Culture and Recreation $121,302 -
Licenses and permits $107,371 6%
Business Licenses and Permits $20,751 Non-Business Licenses and Permits $86,620 -
Special assessments $92,977 5%
Special Assessments $92,977 -
Interest and rents $46,355 3%
Interest & Dividends $39,005 Rents & Royalties $7,350 -
Other revenue $32,899 2%
Miscellaneous Other Revenue $32,899 -
Charges for services $5,300 <1%
All Other Sales, Use, & Admission Fees $1,900 All Other Statutory Fees $3,400 -
Borrowing and transfers in $341,929 20%
Transfers In $341,929
"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
$729K revenue
$785K spending
Fiscal year 2017
$828K revenue
$748K spending
Fiscal year 2018
$979K revenue
$828K spending
Fiscal year 2019
$892K revenue
$924K spending
Fiscal year 2020
$1M revenue
$1.1M spending
Fiscal year 2021
$952K revenue
$916K spending
Fiscal year 2022
$1.3M revenue
$1.5M spending
Fiscal year 2023
$1.4M revenue
$1.3M spending
Fiscal year 2024
$1.3M revenue
$1.2M spending
Fiscal year 2025
$1.7M revenue
$1.8M spending
The figures as a table
| Fiscal year | Revenue | Spending | General fund spending | Long-term debt |
|---|---|---|---|---|
| 2025 | $1,727,403 | $1,774,551 | $937,850 | — |
| 2024 | $1,335,676 | $1,192,211 | $764,578 | — |
| 2023 | $1,361,387 | $1,294,581 | $735,013 | — |
| 2022 | $1,309,521 | $1,455,287 | $795,061 | — |
| 2021 | $952,382 | $915,675 | $684,856 | — |
| 2020 | $1,025,032 | $1,084,702 | $725,405 | — |
| 2019 | $892,015 | $923,715 | $713,331 | — |
| 2018 | $979,258 | $828,277 | $587,711 | — |
| 2017 | $827,935 | $748,131 | $628,275 | — |
| 2016 | $729,213 | $785,289 | $635,877 | — |
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
- $670,527
- Of which unassigned
- $648,086
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
- 15
- Combined public safety
- —
- All other staff
- 13
- Wages and salaries
- $990,956
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
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Board of Review
Board of Review
-
Construction Board of Appeals
Construction Board of Appeals
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Planning and Zoning Commission
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
Documents & Ordinances (Government menu) has a FOIA section linking "Freedom of Information Act Procedures and Guidelines" (FOIA-Policy.pdf) and "Summary of Freedom of Information Act Procedures and Guidelines". The FOIA page linked from the homepage gives only contact details.
MCL 15.234(4) · Read September 27, 2026 on its website · Evidence for FOIA procedures and written public summary posted
Good practice
2 found · 9 not found
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Not found: Current budget posted
Documents & Ordinances posts only "Proposed Budget 2025"; no budget for the fiscal year in progress (April 2026 to March 2027) was found.
Read September 27, 2026 on its website · Evidence for Current budget posted
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Not found: Budgets for the past three years posted
Only a 2025 proposed budget was found; no budgets for the other two prior fiscal years.
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 Documents & Ordinances, Treasurer or Boards & Committees pages.
Read September 27, 2026 on its website · Evidence for Latest audit posted
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Not found: Budget posted as a spreadsheet or data file
No budget spreadsheet or data file was found.
Read September 27, 2026 on its website · Evidence for Budget posted as a spreadsheet or data file
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Found: Regular meeting schedule for the year posted
Boards & Committees says the board meets "the 3rd Tuesday of each month at 5:30 pm" and links a 2026 Meeting List.
Read September 27, 2026 on its website · Evidence for Regular meeting schedule for the year posted
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Not found: Agendas posted for the past 12 months
Minutes says regular board meeting agendas are printed at the meeting and "not available online"; no agendas were found.
Read September 27, 2026 on its website · Evidence for Agendas posted for the past 12 months
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Found: Minutes posted for the past 12 months
Minutes posts board minutes for every month from September 16, 2025 to August 18, 2026 (the latest a draft).
Read September 27, 2026 on its website · 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 five board members, but only the supervisor, clerk and treasurer have an email address; the two trustees have no email, phone or contact form of their own (Contact Us gives the office number and a concern form).
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.
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.
Read September 27, 2026 on its website · Evidence for Employee pay or salary schedule posted
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Not found: Current contracts posted
No list of current contracts or contract in force was found.
Read September 27, 2026 on its website · Evidence for Current contracts posted
About
- Type
- Township
- County
- Kent County
- Website
- spencertwpmi.gov
Codes
- Census of Governments ID
- 167082
- Census GEOID (county subdivision)
- 2608175560
- Michigan Treasury unit code
- 411190
Sources
Where this page's facts come from.
-
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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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