July 1, 2010, Introduced by Senator VAN WOERKOM and referred to the Committee on Education.
A bill to amend 1993 PA 331, entitled
"State education tax act,"
by amending section 3 (MCL 211.903), as amended by 2007 PA 38.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3. (1) Beginning in 1994, except as otherwise provided in
subsections
(2) and (3) this section, there is levied a state
education tax on all property not exempt by law from ad valorem
property taxes or not subject to a tax under 1905 PA 282, MCL 207.1
to 207.21, at a rate of 6 mills.
(2) In 2003 only, there is levied a state education tax on all
property not exempt by law from ad valorem property taxes or not
subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at the
rate of 5 mills.
(3) For taxes levied after December 31, 2007, personal
property classified under section 34c of the general property tax
act, 1893 PA 206, MCL 211.34c, as industrial personal property is
exempt from the tax levied under this act.
(4) For taxes levied after December 31, 2010, if 2 eligible
intermediate school districts reorganize by combining under section
701 of the revised school code, 1976 PA 451, MCL 380.701, by
annexation under section 702 of the revised school code, 1976 PA
451, MCL 380.702, or by disorganization under section 703 of the
revised school code, 1976 PA 451, MCL 380.703, for property located
in the eligible intermediate school district that levied the lower
millage rate before the reorganization, the tax under this act
shall be reduced in the following manner:
(a) In the first year after the reorganization, by an amount
equal to the difference between the millage levied by the
intermediate school district before reorganization and after
reorganization or 6 mills, whichever is less.
(b) In the second year after reorganization, by an amount
equal to 75% of the difference between the millage levied by the
intermediate school district before reorganization and after
reorganization or 6 mills, whichever is less.
(c) In the third year after reorganization, by an amount equal
to 50% of the difference between the millage levied by the
intermediate school district before reorganization and after
reorganization or 6 mills, whichever is less.
(d) In the fourth year after reorganization, by an amount
equal to 25% of the difference between the millage levied by the
intermediate school district before reorganization and after
reorganization or 6 mills, whichever is less.
(5) As used in this section, "eligible intermediate school
district" means an intermediate school district in which are
located not more than 4 local school districts.