December 30, 2003, Introduced by Rep. Jamnick and referred to the Committee on Tax Policy.
A joint resolution proposing an amendment to the state
constitution of 1963, by amending section 31 of article IX, to
revise the criteria for determining whether millage rollbacks
will occur.
Resolved by the Senate and House of Representatives of the
state of Michigan, That the following amendment to the state
constitution of 1963, to revise the criteria for determining
whether millage rollbacks will occur, is proposed, agreed to, and
submitted to the people of the state:
1 ARTICLE IX
2 Sec. 31. Units of Local Government are hereby prohibited
3 from levying any tax not authorized by law or charter when this
4 section is ratified or from increasing the rate of an existing
5 tax above that rate authorized by law or charter when this
6 section is ratified, without the approval of a majority of the
1 qualified electors of that unit of Local Government voting
2 thereon. If the definition of the base of an existing tax is
3 broadened, the maximum authorized rate of taxation on the new
4 base in each unit of Local Government shall be reduced to yield
5 the same estimated gross revenue as on the prior base. If the
6 assessed valuation of property as finally equalized, excluding
7 the value of new
construction, and improvements, and the
8 increase in assessed valuation due to the transfer of ownership
9 of property as provided in section 3 of this article, increases
10 by a larger percentage than the increase in the General Price
11 Level from the previous year, the maximum authorized rate applied
12 thereto in each unit of Local Government shall be reduced to
13 yield the same gross revenue from existing property, adjusted for
14 changes in the General Price Level, as could have been collected
15 at the existing authorized rate on the prior assessed value.
16 The limitations of this section shall not apply to taxes
17 imposed for the payment of principal and interest on bonds or
18 other evidence of indebtedness or for the payment of assessments
19 on contract obligations in anticipation of which bonds are issued
20 which were authorized prior to the effective date of this
21 amendment.
22 Resolved further, That the foregoing amendment shall be
23 submitted to the people of the state at the next general election
24 in the manner provided by law.