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Taxation Section Demographic Report, 2025

Tables of contents

Taxation, Active Members by Michigan Residency, 2025

Residency Count Percent
Michigan Resident 896 87.6%
Non-MI Resident 127 12.4%
Total 1,023 100.0%

Taxation, Active Members by US Residency, 2025

Residency Count Percent
US Resident 1,022 99.9%
Non-US Resident 1 0.1%
Total 1,023 100.0%

Taxation, Active Michigan Residents by Gender, 2025

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 630 73.9%
Female 222 26.0%
Other 1 0.1%
Total 853 100.0%

Taxation, Active Michigan Residents by Generation, 2025

Generation Count Percent
Traditionalists (pre-1944) 35 3.9%
Boomers (1944—1960) 280 31.2%
Gen X (1961—1980) 332 37.1%
Millennials (1981—1996) 235 26.2%
Gen Z (1997 and later) 14 1.6%
Total 896 100.0%

Taxation, Active Michigan Residents by Race or Ethnicity, 2025

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

Race or Ethnicity Count Percent
American Indian 1 0.2%
Asian-Pacific Islander 13 2.3%
African Origin 21 3.7%
European 447 78.8%
Hispanic/Latino 5 0.9%
Multi-Racial 6 1.1%
Arab Origin 23 4.1%
Other Ethnic Origin 51 9.0%
Total 567 100.0%

Taxation, Active Michigan Residents by Law School, 2025

Law School Count Percent
Ave Maria School of Law 4 0.4%
Michigan State University/DCL College of Law 138 15.4%
University of Detroit Mercy School of Law 116 12.9%
University of Michigan Law School 106 11.8%
Wayne State University Law School 196 21.9%
Western Michigan University Thomas Cooley Law School 115 12.8%
Other Law School 221 24.7%
Total 896 100.0%

Taxation, Active Michigan Residents by Occupational Area, 2025

Practice Category Count Percent
Academia 8 0.9%
Corporate Counsel 76 8.5%
Government 41 4.6%
Government Relations 2 0.2%
Judiciary 0 0.0%
Law School 2 0.2%
Legal Services 68 7.6%
Military 0 0.0%
Non-Law Related 45 5.0%
Nonprofit Organization 9 1.0%
Not Employed: Not Seeking Employment 4 0.4%
Not Employed: Seeking Employment 2 0.2%
Other 57 6.4%
Private Practice 531 59.3%
Retired 22 2.5%
Not Reported 29 3.2%
Total 896 100.0%

Taxation, Active Michigan Residents in Private Practice Firm Size, 2025

Firm Size N Percent
Very Large 100+ 199 37.5%
Large 21—99 83 15.6%
Medium 11—20 40 7.5%
Small 2—10 110 20.7%
Solo Full-Time 59 11.1%
Solo Part-Time 33 6.2%
Not Reported 7 1.3%
Total 531 100.0%

Taxation, Active Michigan Residents by County, 2025

County Count Percent
Alcona 0 0.0%
Alger 0 0.0%
Allegan 2 0.2%
Alpena 1 0.1%
Antrim 1 0.1%
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 4 0.4%
Cass 2 0.2%
Charlevoix 0 0.0%
Cheboygan 0 0.0%
Chippewa 0 0.0%
Clare 0 0.0%
Clinton 1 0.1%
Crawford 0 0.0%
Delta 1 0.1%
Dickinson 0 0.0%
Eaton 4 0.4%
Emmet 2 0.2%
Genesee 8 0.9%
Gladwin 0 0.0%
Gogebic 0 0.0%
Grand Traverse 11 1.2%
Gratiot 0 0.0%
Hillsdale 0 0.0%
Houghton 0 0.0%
Huron 0 0.0%
Ingham 65 7.2%
Ionia 0 0.0%
Iosco 2 0.2%
Iron 1 0.1%
Isabella 0 0.0%
Jackson 4 0.4%
Kalamazoo 15 1.7%
Kalkaska 0 0.0%
Kent 90 10.0%
Keweenaw 0 0.0%
Lake 0 0.0%
Lapeer 5 0.6%
Leelanau 1 0.1%
Lenawee 1 0.1%
Livingston 10 1.1%
Luce 0 0.0%
Mackinac 0 0.0%
Macomb 27 3.0%
Manistee 0 0.0%
Marquette 5 0.6%
Mason 1 0.1%
Mecosta 0 0.0%
Menominee 1 0.1%
Midland 8 0.9%
Missaukee 0 0.0%
Monroe 3 0.3%
Montcalm 1 0.1%
Montmorency 0 0.0%
Muskegon 2 0.2%
Newaygo 0 0.0%
Oakland 356 39.7%
Oceana 0 0.0%
Ogemaw 0 0.0%
Ontonagon 0 0.0%
Osceola 0 0.0%
Oscoda 1 0.1%
Otsego 1 0.1%
Ottawa 18 2.0%
Presque Isle 0 0.0%
Roscommon 0 0.0%
Saginaw 7 0.8%
Saint Clair 0 0.0%
Saint Joseph 1 0.1%
Sanilac 0 0.0%
Schoolcraft 0 0.0%
Shiawassee 1 0.1%
Tuscola 0 0.0%
Van Buren 1 0.1%
Washtenaw 51 5.7%
Wayne 166 18.5%
Wexford 2 0.2%
Total 896 100.0%

Taxation, Active Members Residing in Other States or Jurisdictions, 2025

State or Jurisdiction N Percent
Arizona 1 0.8%
California 9 7.1%
Colorado 5 3.9%
Connecticut 1 0.8%
District of Columbia 9 7.1%
Florida 18 14.2%
Georgia 3 2.4%
Illinois 20 15.7%
Indiana 8 6.3%
Kentucky 1 0.8%
Maryland 2 1.6%
Minnesota 5 3.9%
Missouri 2 1.6%
Nebraska 1 0.8%
Nevada 1 0.8%
New Jersey 2 1.6%
New York 5 3.9%
North Carolina 5 3.9%
Ohio 9 7.1%
Ontario Canada 1 0.8%
Pennsylvania 3 2.4%
South Carolina 1 0.8%
Tennessee 1 0.8%
Texas 5 3.9%
Vermont 1 0.8%
Virginia 4 3.1%
Washington 1 0.8%
Wisconsin 3 2.4%
Total 127 100.0%

Taxation, All Active Members by Section Membership, 2025

Section Number Percent
Administrative & Regulatory Law 34 3.3%
Agricultural Law 21 2.1%
Alternative Dispute Resolution 15 1.5%
American Indian Law 11 1.1%
Animal Law 8 0.8%
Antitrust, Franchising & Trade Regulation 15 1.5%
Appellate Practice 22 2.2%
Arts, Comm., Entertainment & Sports 21 2.1%
Aviation Law 11 1.1%
Business Law 390 38.1%
Cannabis Law 40 3.9%
Children’s Law 3 0.3%
Consumer Law 12 1.2%
Criminal Law 18 1.8%
Elder Law & Disability Rights 84 8.2%
Environmental Law 32 3.1%
Family Law 27 2.6%
Government Law 40 3.9%
Health Care Law 43 4.2%
Immigration Law 12 1.2%
Information Technology Law 26 2.5%
Insurance and Indemnity Law 24 2.3%
Intellectual Property Law 22 2.2%
International Law 33 3.2%
Labor & Employment Law 54 5.3%
Law Practice Management & Legal Admin 14 1.4%
LGBTQ+ Law 6 0.6%
Litigation 41 4.0%
Military and Veterans’ Law 9 0.9%
Negligence Law 8 0.8%
Paralegal/Legal Assistant 0 0.0%
Prisons & Corrections 1 0.1%
Probate & Estate Planning 419 41.0%
Real Property Law 234 22.9%
Religious Liberty Law 15 1.5%
Senior Lawyers 14 1.4%
Social Security Lawyers 9 0.9%
Solo & Small Firm 36 3.5%
Taxation 1,023 100.0%
Workers’ Compensation Law 6 0.6%
Young Lawyers 148 14.5%
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