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Taxation Section Demographic Report, 2024

Tables of contents

Taxation, Active Members by Michigan Residency, 2024

Residency Count Percent
Michigan Resident 925 88.8%
Non-MI Resident 117 11.2%
Total 1,042 100.0%

Taxation, Active Members by US Residency, 2024

Residency Count Percent
US Resident 1,040 99.8%
Non-US Resident 2 0.2%
Total 1,042 100.0%

Taxation, Active Michigan Residents by Gender, 2024

Gender excludes No Answer and Prefer Not to Answer. The 'other' category was added in 2022 and was not reported for previous years.

Gender Count Percent
Male 659 74.9%
Female 220 25.0%
Other 1 0.1%
Total 880 100.0%

Taxation, Active Michigan Residents by Generation, 2024

Generation Count Percent
Traditionalists (pre-1944) 40 4.3%
Boomers (1944—1960) 308 33.3%
Gen X (1961—1980) 342 37.0%
Millennials (1981—1996) 226 24.4%
Gen Z (1997 and later) 9 1.0%
Total 925 100.0%

Taxation, Active Michigan Residents by Race or Ethnicity, 2024

Race or ethnicity excludes No Answer and Prefer Not to Answer.

Race or Ethnicity Count Percent
American Indian 0 0.0%
Asian-Pacific Islander 13 2.2%
African Origin 19 3.2%
European 467 79.8%
Hispanic/Latino 6 1.0%
Multi-Racial 7 1.2%
Arab Origin 20 3.4%
Other Ethnic Origin 53 9.1%
Total 585 100.0%

Taxation, Active Michigan Residents by Law School, 2024

Law School Count Percent
Ave Maria School of Law 5 0.5%
Michigan State University/DCL College of Law 138 14.9%
University of Detroit Mercy School of Law 121 13.1%
University of Michigan Law School 112 12.1%
Wayne State University Law School 203 21.9%
Western Michigan University Thomas Cooley Law School 119 12.9%
Other Law School 227 24.5%
Total 925 100.0%

Taxation, Active Michigan Residents by Occupational Area, 2024

Practice Category Count Percent
Academia 9 1.0%
Corporate Counsel 80 8.6%
Government 41 4.4%
Government Relations 2 0.2%
Judiciary 0 0.0%
Law School 3 0.3%
Legal Services 74 8.0%
Military 0 0.0%
Non-Law Related 52 5.6%
Nonprofit Organization 6 0.6%
Not Employed: Not Seeking Employment 5 0.5%
Not Employed: Seeking Employment 2 0.2%
Other 54 5.8%
Private Practice 555 60.0%
Retired 20 2.2%
Not Reported 22 2.4%
Total 925 100.0%

Taxation, Active Michigan Residents in Private Practice Firm Size, 2024

Firm Size N Percent
Very Large 100+ 198 35.7%
Large 21—99 93 16.8%
Medium 11—20 41 7.4%
Small 2—10 121 21.8%
Solo Full-Time 55 9.9%
Solo Part-Time 41 7.4%
Not Reported 6 1.1%
Total 555 100.0%

Taxation, Active Michigan Residents by County, 2024

County Count Percent
Alcona 0 0.0%
Alger 0 0.0%
Allegan 2 0.2%
Alpena 1 0.1%
Antrim 0 0.0%
Arenac 0 0.0%
Baraga 0 0.0%
Barry 0 0.0%
Bay 0 0.0%
Benzie 1 0.1%
Berrien 2 0.2%
Branch 1 0.1%
Calhoun 5 0.5%
Cass 2 0.2%
Charlevoix 1 0.1%
Cheboygan 0 0.0%
Chippewa 0 0.0%
Clare 0 0.0%
Clinton 1 0.1%
Crawford 1 0.1%
Delta 0 0.0%
Dickinson 0 0.0%
Eaton 2 0.2%
Emmet 1 0.1%
Genesee 10 1.1%
Gladwin 0 0.0%
Gogebic 0 0.0%
Grand Traverse 12 1.3%
Gratiot 0 0.0%
Hillsdale 0 0.0%
Houghton 0 0.0%
Huron 0 0.0%
Ingham 65 7.0%
Ionia 0 0.0%
Iosco 2 0.2%
Iron 1 0.1%
Isabella 0 0.0%
Jackson 4 0.4%
Kalamazoo 15 1.6%
Kalkaska 0 0.0%
Kent 96 10.4%
Keweenaw 0 0.0%
Lake 0 0.0%
Lapeer 3 0.3%
Leelanau 1 0.1%
Lenawee 0 0.0%
Livingston 12 1.3%
Luce 0 0.0%
Mackinac 0 0.0%
Macomb 28 3.0%
Manistee 0 0.0%
Marquette 6 0.7%
Mason 0 0.0%
Mecosta 0 0.0%
Menominee 1 0.1%
Midland 7 0.8%
Missaukee 0 0.0%
Monroe 2 0.2%
Montcalm 1 0.1%
Montmorency 0 0.0%
Muskegon 2 0.2%
Newaygo 0 0.0%
Oakland 355 38.4%
Oceana 1 0.1%
Ogemaw 0 0.0%
Ontonagon 0 0.0%
Osceola 0 0.0%
Oscoda 1 0.1%
Otsego 1 0.1%
Ottawa 16 1.7%
Presque Isle 0 0.0%
Roscommon 0 0.0%
Saginaw 6 0.7%
Saint Clair 0 0.0%
Saint Joseph 1 0.1%
Sanilac 1 0.1%
Schoolcraft 0 0.0%
Shiawassee 1 0.1%
Tuscola 0 0.0%
Van Buren 1 0.1%
Washtenaw 57 6.2%
Wayne 187 20.2%
Wexford 2 0.2%
Total 925 100.0%

Taxation, Active Members Residing in Other States or Jurisdictions, 2024

State or Jurisdiction N Percent
Arizona 1 0.9%
California 7 6.0%
Colorado 3 2.6%
Connecticut 1 0.9%
District of Columbia 8 6.8%
Florida 14 12.0%
Georgia 3 2.6%
Hawaii 1 0.9%
Idaho 1 0.9%
Illinois 21 17.9%
Indiana 7 6.0%
Kentucky 1 0.9%
Maryland 2 1.7%
Minnesota 3 2.6%
Missouri 2 1.7%
Nebraska 1 0.9%
Nevada 1 0.9%
New Jersey 2 1.7%
New York 7 6.0%
North Carolina 4 3.4%
Ohio 7 6.0%
Ontario Canada 2 1.7%
Pennsylvania 2 1.7%
South Carolina 1 0.9%
Tennessee 2 1.7%
Texas 5 4.3%
Vermont 1 0.9%
Virginia 6 5.1%
Wisconsin 1 0.9%
Total 117 100.0%

Taxation, All Active Members by Section Membership, 2024

Section Number Percent
Administrative & Regulatory Law 34 3.3%
Agricultural Law 23 2.2%
Alternative Dispute Resolution 14 1.3%
American Indian Law 7 0.7%
Animal Law 10 1.0%
Antitrust, Franchising & Trade Regulation 20 1.9%
Appellate Practice 19 1.8%
Arts, Comm., Entertainment & Sports 15 1.4%
Aviation Law 12 1.2%
Business Law 395 37.9%
Cannabis Law 39 3.7%
Children’s Law 3 0.3%
Consumer Law 16 1.5%
Criminal Law 18 1.7%
Elder Law & Disability Rights 87 8.3%
Environmental Law 28 2.7%
Family Law 20 1.9%
Government Law 41 3.9%
Health Care Law 43 4.1%
Immigration Law 10 1.0%
Information Technology Law 25 2.4%
Insurance and Indemnity Law 24 2.3%
Intellectual Property Law 19 1.8%
International Law 35 3.4%
Labor & Employment Law 56 5.4%
Law Practice Management & Legal Admin 11 1.1%
LGBTQ+ Law 5 0.5%
Litigation 42 4.0%
Military and Veterans’ Law 7 0.7%
Negligence Law 7 0.7%
Paralegal/Legal Assistant 0 0.0%
Prisons & Corrections 2 0.2%
Probate & Estate Planning 425 40.8%
Real Property Law 220 21.1%
Religious Liberty Law 11 1.1%
Senior Lawyers 10 1.0%
Social Security Lawyers 8 0.8%
Solo & Small Firm 40 3.8%
Taxation 1,042 100.0%
Workers’ Compensation Law 7 0.7%
Young Lawyers 144 13.8%
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