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Taxation Section Demographic Report, 2026

Tables of contents

Taxation, Active Members by Michigan Residency, 2026

Residency Count Percent
Michigan Resident 844 86.9%
Non-MI Resident 127 13.1%
Total 971 100.0%

Taxation, Active Members by US Residency, 2026

Residency Count Percent
US Resident 968 99.7%
Non-US Resident 3 0.3%
Total 971 100.0%

Taxation, Active Michigan Residents by Gender, 2026

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 592 73.2%
Female 215 26.6%
Other 2 0.2%
Total 809 100.0%

Taxation, Active Michigan Residents by Generation, 2026

Generation Count Percent
Traditionalists (pre-1944) 31 3.7%
Boomers (1944—1960) 258 30.6%
Gen X (1961—1980) 320 37.9%
Millennials (1981—1996) 213 25.2%
Gen Z (1997 and later) 22 2.6%
Total 844 100.0%

Taxation, Active Michigan Residents by Race or Ethnicity, 2026

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

Race or Ethnicity Count Percent
American Indian 1 0.2%
Asian-Pacific Islander 10 1.8%
African Origin 20 3.7%
European 437 80.6%
Hispanic/Latino 3 0.6%
Multi-Racial 5 0.9%
Arab Origin 19 3.5%
Other Ethnic Origin 47 8.7%
Total 542 100.0%

Taxation, Active Michigan Residents by Law School, 2026

Law School Count Percent
Ave Maria School of Law 4 0.5%
Michigan State University/DCL College of Law 124 14.7%
University of Detroit Mercy School of Law 114 13.5%
University of Michigan Law School 101 12.0%
Wayne State University Law School 182 21.6%
Western Michigan University Thomas Cooley Law School 114 13.5%
Other Law School 205 24.3%
Total 844 100.0%

Taxation, Active Michigan Residents by Occupational Area, 2026

Practice Category Count Percent
Academia 8 0.9%
Corporate Counsel 75 8.9%
Government 36 4.3%
Government Relations 2 0.2%
Judiciary 0 0.0%
Law School 2 0.2%
Legal Services 66 7.8%
Military 0 0.0%
Non-Law Related 45 5.3%
Nonprofit Organization 3 0.4%
Not Employed: Not Seeking Employment 4 0.5%
Not Employed: Seeking Employment 4 0.5%
Other 51 6.0%
Private Practice 501 59.4%
Retired 18 2.1%
Not Reported 29 3.4%
Total 844 100.0%

Taxation, Active Michigan Residents in Private Practice Firm Size, 2026

Firm Size N Percent
Very Large 100+ 192 38.3%
Large 21—99 77 15.4%
Medium 11—20 39 7.8%
Small 2—10 101 20.2%
Solo Full-Time 54 10.8%
Solo Part-Time 34 6.8%
Not Reported 4 0.8%
Total 501 100.0%

Taxation, Active Michigan Residents by County, 2026

County Count Percent
Alcona 0 0.0%
Alger 0 0.0%
Allegan 1 0.1%
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 1 0.1%
Cass 2 0.2%
Charlevoix 2 0.2%
Cheboygan 0 0.0%
Chippewa 0 0.0%
Clare 0 0.0%
Clinton 2 0.2%
Crawford 0 0.0%
Delta 0 0.0%
Dickinson 0 0.0%
Eaton 2 0.2%
Emmet 2 0.2%
Genesee 8 0.9%
Gladwin 0 0.0%
Gogebic 0 0.0%
Grand Traverse 12 1.4%
Gratiot 0 0.0%
Hillsdale 0 0.0%
Houghton 0 0.0%
Huron 0 0.0%
Ingham 65 7.7%
Ionia 0 0.0%
Iosco 2 0.2%
Iron 1 0.1%
Isabella 0 0.0%
Jackson 4 0.5%
Kalamazoo 13 1.5%
Kalkaska 0 0.0%
Kent 85 10.1%
Keweenaw 0 0.0%
Lake 0 0.0%
Lapeer 2 0.2%
Leelanau 1 0.1%
Lenawee 1 0.1%
Livingston 10 1.2%
Luce 0 0.0%
Mackinac 0 0.0%
Macomb 27 3.2%
Manistee 0 0.0%
Marquette 5 0.6%
Mason 0 0.0%
Mecosta 0 0.0%
Menominee 1 0.1%
Midland 7 0.8%
Missaukee 0 0.0%
Monroe 3 0.4%
Montcalm 1 0.1%
Montmorency 0 0.0%
Muskegon 2 0.2%
Newaygo 0 0.0%
Oakland 342 40.5%
Oceana 1 0.1%
Ogemaw 0 0.0%
Ontonagon 0 0.0%
Osceola 1 0.1%
Oscoda 0 0.0%
Otsego 1 0.1%
Ottawa 17 2.0%
Presque Isle 0 0.0%
Roscommon 0 0.0%
Saginaw 8 0.9%
Saint Clair 0 0.0%
Saint Joseph 1 0.1%
Sanilac 1 0.1%
Schoolcraft 0 0.0%
Shiawassee 2 0.2%
Tuscola 0 0.0%
Van Buren 1 0.1%
Washtenaw 43 5.1%
Wayne 157 18.6%
Wexford 1 0.1%
Total 844 100.0%

Taxation, Active Members Residing in Other States or Jurisdictions, 2026

State or Jurisdiction N Percent
Arizona 1 0.8%
California 7 5.5%
Colorado 4 3.1%
Connecticut 1 0.8%
District of Columbia 7 5.5%
Florida 19 15.0%
Georgia 4 3.1%
Illinois 19 15.0%
Indiana 7 5.5%
Kentucky 1 0.8%
Maryland 3 2.4%
Massachusetts 1 0.8%
Minnesota 3 2.4%
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 6 4.7%
Ontario Canada 2 1.6%
Pennsylvania 3 2.4%
Rhode Island 1 0.8%
South Carolina 1 0.8%
South Dakota 1 0.8%
Tennessee 3 2.4%
Texas 7 5.5%
Vermont 1 0.8%
Virginia 3 2.4%
Washington 1 0.8%
Wisconsin 4 3.1%
Not Reported 1 0.8%
Total 127 100.0%

Taxation, All Active Members by Section Membership, 2026

Section Number Percent
Administrative & Regulatory Law 31 3.2%
Agricultural Law 25 2.6%
Alternative Dispute Resolution 19 2.0%
American Indian Law 11 1.1%
Animal Law 11 1.1%
Antitrust, Franchising & Trade Regulation 20 2.1%
Appellate Practice 21 2.2%
Arts, Comm., Entertainment & Sports 26 2.7%
Aviation Law 17 1.8%
Business Law 369 38.0%
Cannabis Law 34 3.5%
Children’s Law 6 0.6%
Consumer Law 13 1.3%
Criminal Law 22 2.3%
Elder Law & Disability Rights 83 8.5%
Environmental Law 29 3.0%
Family Law 25 2.6%
Government Law 45 4.6%
Health Care Law 39 4.0%
Immigration Law 16 1.6%
Information Technology Law 31 3.2%
Insurance and Indemnity Law 21 2.2%
Intellectual Property Law 28 2.9%
International Law 39 4.0%
Labor & Employment Law 56 5.8%
Law Practice Management & Legal Admin 16 1.6%
LGBTQ+ Law 7 0.7%
Litigation 40 4.1%
Military and Veterans’ Law 9 0.9%
Negligence Law 10 1.0%
Paralegal/Legal Assistant 4 0.4%
Prisons & Corrections 2 0.2%
Probate & Estate Planning 404 41.6%
Real Property Law 227 23.4%
Religious Liberty Law 12 1.2%
Senior Lawyers 19 2.0%
Social Security Lawyers 8 0.8%
Solo & Small Firm 40 4.1%
Taxation 971 100.0%
Workers’ Compensation Law 11 1.1%
Young Lawyers 168 17.3%
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