MILLAGES; BALLOT QUESTIONS S.B. 22 & 23:
SUMMARY OF INTRODUCED BILL
IN COMMITTEE
Senate Bills 22 and 23 (as introduced 1-13-21)
CONTENT
Senate Bill 22 would amend the General Property Tax Act to allow a local taxing unit to 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, beginning December 31, 2021.
Senate Bill 23 would amend the Michigan Election Law to subject certain provisions pertaining to ballot questions to the limitation prescribed in Senate Bill 22, beginning January 1, 2022.
Senate Bill 23 is tie-barred to Senate Bill 22.
Senate Bill 22
Section 24f of the General Property Tax Act generally governs proposals authorizing the issuance of bonds, imposing a new millage, or increasing or renewing an existing millage.
Section 24f(4) prohibits a taxing unit from holding more than two 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 multiplied by the current year's millage reduction fraction, regardless of the number of questions presented at the election. Under the bill, this provision would apply before January 1, 2022. After December 31, 2021, a local taxing unit could 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.
Section 36 of the Act, among other things, specifies that a school district, an intermediate school district, or a community or junior college district may not conduct more than one millage election. 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. Beginning January 1, 2022, Section 36 would be subject to the limitation in Section 24f(4).
Senate Bill 23
Section 213 of the Michigan Election Law generally governs school board ballot questions and prescribes certain deadlines for submitting, certifying, and transmitting a ballot question. Under the bill, beginning January 1, 2022, Section 213 would be subject to the limitation in Section 24f(4) of the General Property Tax Act.
Section 641(4) of the Law prescribes procedures for a school district to call a special election to submit a ballot question to borrow money, increase a millage, or establish a bond if an initiative petition is filed with the county clerk. A special election called by a school district may not be held within 30 days before or 35 days after a regular election date. A school district may call only one special election in each calendar year. Under the bill, beginning January 1, 2022, Section 641(4) would be subject to the limitation in Section 24f(4) of the General Property Tax Act.
Section 821(2) of the Law specifies that if, at an election held on the May regular election date, a ballot question appears on the ballot concerning an authorized millage that is subject to a millage reduction, the board of county canvassers must meet to canvass and certify the res