The bill amends the General Property Tax Act by updating the requirements for ballots related to the authorization of millage rates and bond issuances. Specifically, it mandates that ballots must fully disclose the local units of government receiving revenue from the proposed millage and include detailed information such as the millage rate, estimated revenue, duration, purpose, and whether it is a renewal or new millage. Additionally, the bill specifies that a taxing unit can only hold two elections per calendar year concerning millage rate increases until January 1, 2027, after which such proposals can only be submitted during the November regular election date.

Furthermore, the bill introduces new provisions regarding the timing and certification of tax levies for school districts and other taxing units. It stipulates that if a taxing unit holds an election on or after September 30, the amount of taxes to be levied must be certified for that calendar year only under certain conditions. The bill also clarifies that the reasonable expenses incurred by local governments in assessing and collecting taxes for elections held after September 30 must be billed to the respective school districts or colleges. Overall, these amendments aim to enhance transparency and streamline the process for local governments in Michigan regarding tax proposals and elections.

Statutes affected:
Substitute (H-1): 211.24, 211.36
House Introduced Bill: 211.24, 211.36
As Passed by the House: 211.24, 211.36