Illegal County Taxes? The
so-called Headlee Amendment to our State Constitution requires that new
taxes be approved by voters and requires that a county that seeks to
exceed the millage limitation in the Constitution can do so only with
approval of the voters. The
Washtenaw County Board of Commissioners (BOC) has circumvented the
requirement that taxes be approved by the voters by claiming that laws
authorizing tax increases that were in effect before the Headlee
Amendment was passed allowed increases without placing the issue on the
ballot. According
to information reviewed in conjunction with your request, the County
Board of Commissioners approved by resolution the levying of three
mileages in December 2014. The first was for 1/27th of a mill to be
levied under the Veterans’ Relief Fund Act, 1899 PA 214, MCL
35.21 et seq., for the County’s Veterans’ Relief Fund. The second was
for .07 of a mill to be levied under the Advertisement of Agricultural Advantages Act,
1913 PA 88, MCL 46.161, for the promotion of agricultural and economic
development in the County. The third was for .5 of a mill to be levied
under the Public Highways and Private Roads Act, 1909 PA 283, MCL 224.20, for use in maintaining public roads and streets. On
October 21, the Michigan Attorney General issued an opinion about the
County's failure to place the taxes on the ballot. He found that while a
pre-Headlee law could authorize a tax levy without voter approval, if
the levy caused the County to exceed its maximum millage of 4.5493
mills, the taxes needed to be approved by the voters. In
summary, although the County Board of Commissioners’ approval by
resolution of the levying of three mileages did not violate art 9, § 31,
the levy violated art 9, § 6 if the levy caused the County to exceed
its allocated mills as approved by voters. It is the County Board of
Commissioners’ responsibility to ensure that the limitations of art 9, §
6 are met. OAG, 1989-1990, No 6654, p 363 (August 16, 1990). If the
County wishes to levy a millage in excess of its constitutional and
voter-approved limitation, it may do so through a vote of the people
under the 50-mill/20-year provision of art 9, § 6. Click here for Attorney General Opinion 7287.Part of the revenues collected under the Act 88 levy are designated for SPARK: NOW
THEREFORE, BE IT RESOLVED that the Washtenaw County Board of
Commissioners approves the following awards totaling $830,250 in 2016
grant funding to the following projects as recommended by the Act 88
Advisory Committee: In the News 11-06-2015 mLive, Tax proposals could appear on Washtenaw County ballots in March. 10-28-2015 mLive, Michigan AG Bill Schuette says some Washtenaw County taxes are illegal. |
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