HOUSE BILL NO. 4583

June 10, 2025, Introduced by Reps. Maddock, Paquette and Beson and referred to Committee on Election Integrity.

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending sections 24f and 36 (MCL 211.24f and 211.36), section 24f as amended by 2000 PA 244 and section 36 as amended by 1997 PA 138.

the people of the state of michigan enact:

Sec. 24f. (1) If a taxing unit submits a proposal on the question of authorizing the issuance of bonds, imposing a new millage, or increasing or renewing an existing millage, except an ad valorem special assessment millage for police or fire protection under 1951 PA 33, MCL 41.801 to 41.813, the ballot shall must fully disclose each local unit of government to which the revenue from that millage will be disbursed. As used in this subsection:

(a) "Local unit of government" means a county, city, village, township, school district, intermediate school district, community college district, public library, or local authority created under state law.

(b) "Public library" means that term as defined in section 2 of the state aid to public libraries act, 1977 PA 89, MCL 397.552.

(2) In addition to the requirement set forth in subsection (1) and any other requirement provided by law, when submitting a proposal on the question of authorizing a millage rate to be levied under this act, the ballot shall must state all of the following:

(a) The millage rate to be authorized.

(b) The estimated amount of revenue that will be collected in the first year that the millage is authorized and levied.

(d) A clear statement of the purpose for the millage.

(e) A clear statement indicating whether the proposed millage is a renewal of a previously authorized millage or the authorization of a new additional millage.

(3) In addition to any other requirement provided by law, when submitting a proposal to authorize the issuance of bonds, the ballot shall must state all of the following:

(a) The principal amount to be borrowed.

(b) The maximum number of years the bonds may be outstanding, exclusive of any refunding.

(d) For bonds other than bonds that are intended to be paid from a separate revenue source or from taxes levied in less than the entire taxing unit, the estimated millage that will be levied for the proposed bonds in the first year that the levy is authorized and the estimated simple average annual millage that will be required to retire the debt. Inaccuracies in the estimates provided under this subdivision shall do not affect the validity of the bonds, the general obligation unlimited tax status requiring the levy of taxes sufficient to pay the bonds, or the results of an election.

(e) For bonds that are intended to be paid from a separate revenue source or from taxes levied in less than the entire taxing unit, the primary source of the revenue that is intended to be used to retire the bonds.

(4) A Before January 1, 2026, a taxing unit shall hold not more than 2 elections in a calendar year concerning the authorization of a millage rate greater than the product of the immediately preceding year's reduced maximum authorized rate or rates as defined in section 34d(16) 34d multiplied by the current year's millage reduction fraction, regardless of the number of questions presented at the election. After December 31, 2025, a local taxing unit shall submit a proposal on a question of imposing a new millage or increasing or renewing an existing millage only at an election held on the November regular election date as provided in section 641 of the Michigan election law, 1954 PA 116, MCL 168.641.

(5) A taxing unit that levies a millage under this act shall not submit a single question to the electors of the taxing unit requesting both the renewal of a voter authorized millage and the authorization of a new additional millage if the additional millage is greater than 0.5 mill. If authorization to levy a millage has expired and the taxing unit submits to the electors the authorization of a millage greater than the number of expired mills reduced pursuant to the millage reduction in section 34d(11), 34d(7), and if the additional millage is greater than 0.5 mill, the taxing unit shall submit 1 question for authorization of the number of expired mills reduced pursuant to the millage reduction in section 34d(11) 34d(7) and 1 or more additional questions for the authorization of the millage in excess of that amount.

Sec. 36. (1) The township clerk of each township, on or before September 30 of each year, shall make and deliver to the supervisor of the clerk's township and to the county clerk, a certified copy of all statements and certificates on file and of all records of any vote or resolution in the clerk's office authorizing or directing money to be raised in the township by taxation for township, school, highway, drain, and all other purposes, together with a statement of the aggregate amount to be raised. However, if the issuance of bonds or notes or the levy of taxes for school purposes has been approved by the electors before September 30, this subsection does not preclude delivery by the clerk after September 30 of a resolution authorizing an additional millage to be levied in the year voted. The clerk shall present the copies to the county board of commissioners at its the board's annual meeting and file the copies in the clerk's office. The county board of commissioners shall not levy in the year voted a tax levy voted on or after September 30. This subsection does not apply if 1 of subsections (2) through (4) applies.

(2) The amount of taxes that are to be levied for school purposes in a school district, an intermediate school district, or community or junior college district that holds an election on or after September 30 and on or before November 15, or, subject to subsection (7), that holds a second millage election under this subsection allowable pursuant to under subsection (3) on or before December 7, and that are approved, shall must be certified for the calendar year in which the election is held, only if 1 of the following applies:

(a) For Subject to subsection (7), for a school district, a school millage in that district has been defeated in a prior election in the same calendar year.

(b) For a school district, the school millage election is held in November on the date that school district elects its the school district's board members.

(c) For Subject to subsection (7), for a community or junior college district, a community or junior college millage in that district has been defeated in a prior election in the same calendar year.

(d) For an intermediate school district, the district has a population greater than 1,400,000.

(e) For an intermediate school district with a population of less than 1,400,000, the millage election is held on or before October 15.

(3) Except as otherwise provided in this subsection, a school district, an intermediate school district, or a community or junior college district shall not conduct more than 1 millage election pursuant to under subsection (2). If Subject to subsection (7), if a district's operating revenue is less than the total operating revenue for the previous school year, the district may hold a second school millage election pursuant to under subsection (2) on or before December 7.

(4) Notwithstanding subsections (2) and (3), and except as otherwise provided in this subsection, the amount of taxes that are to be levied for any purpose by a taxing unit that holds an election in any year on or before the first Tuesday after the first Monday in November and that are approved by the electors of that taxing unit shall must be certified for that calendar year. In 1997 only, the amount of taxes that are to be levied for any purpose by a taxing unit that holds an election in any year on or before November 30 and that are approved by the electors of that taxing unit shall must be certified for that calendar year.

(5) After a millage is certified pursuant to under subsections (2) through (4), the appropriate county board of commissioners shall meet and direct or amend its the board's direction for the spread of millages by local units in the county pursuant to the certification or amended certification. If a millage is certified pursuant to under subsection (4) for library purposes, if a taxing unit requests by resolution, the county board of commissioners for the county in which the library is located also may reduce or eliminate the millage previously authorized or dedicated for library purposes to be levied by that taxing unit for that year and direct the reduction or removal of the levy to be spread by the local units in the county.

(6) The reasonable and actual expenses incurred by a township, county, or city in assessing and collecting the school district, intermediate school district, or community or junior college district taxes levied and spread pursuant to for an election under subsection (2) or (3) that is held after September 30, to the extent these expenses are in addition to the expense of collection and assessing any other taxes at the same time and exceed the amount of any fees imposed for the collection of these taxes, shall must be billed to and paid by the school district, intermediate school district, or community or junior college district.

(7) Beginning January 1, 2026, this section is subject to the limitation in section 24f(4).