Apportionment Agreement InstructionsApportionment Agreement • April 16th, 2019
Contract Type FiledApril 16th, 2019Fire State Aid is calculated so that half of the total amount is apportioned based on the population within a fire department’s service area, and the other half is apportioned based on the estimated market value (EMV) within a fire department’s service area. That means that when two or more fire departments provide contracted fire protection service to a particular area (city, township, unorganized township), those departments must establish percentages of coverage by each fire department with the Department of Revenue, and then update the percentages as needed. Service contracts must also be on file with the Department of Revenue, however, these alone do not provide the necessary information to calculate aid, since they typically deal with land area (e.g., sections) rather than population and estimated market value.