Michigan Compiled Laws Act 62 Of 1933 Property Tax Limitation Act (211.201 - 211.217a)***** 211.204a Sub§ (2) Does Not Apply After 1996: See Subsection (2) Of 211.204a *****

• Section 211.201 Short Title; Property Tax Limitation Act.
  Short title. This act shall be known and may be cited as the “Property Tax Limitation Act.” History: 1933, Act 62, Imd. Eff. Apr....
• Section 211.202 Definitions.
  As used in this act: (a) “Local unit” means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and...
• Section 211.203 Limitation On Amount Of Taxes; Exception As To Debt Service Tax Rates; Charter Or General Law Limitation On Power To Levy Taxes; Charter Tax Rates; Election To Increase Tax Rate Limitation; Ballots; Filing Certified Copy Of Election Results; Effective Date Of Increase; Notice Of Election; “taxable Value” Defined.
  (1) Except as otherwise provided in this section, the total amount of taxes levied against property for all purposes in any 1 year shall...
• Section 211.204 Net Limitation Tax Rate; Notice To County Clerks; Property Tax Levied For Payment Of Interest And Principal On Certain State Obligations; Allocation For Charter County Purposes.
  (1) The tax rate in mills allocated for charter county purposes pursuant to subsection (3) plus the tax rate in mills that is provided...
• Section 211.204a Separate Tax Limitation Vote; Reduction Of Number Of Mills Allocated; School District Allocated Less Than 6 Mills; Applicability Of Subsection (2); Expiration Of Fixed Allocation.
  211.204a Separate tax limitation vote; reduction of number of mills allocated; school district allocated less than 6 mills; applicability of subsection (2); expiration of fixed...
• Section 211.205 County Tax Allocation Board; Creation; Membership.
  A county tax allocation board is created for each county and shall be composed of the following: (a) The county treasurer. (b) The chairperson...
• Section 211.205a Initiatory Petition For Separate Tax Limitation; Signatures; Filing; Violation Of Mcl 168.1 To 168.992 Applicable To Petitions; Penalties.
  (1) A vote on adopting separate tax limitations shall be initiated by petition signed by not less than 4% of the registered electors of...
• Section 211.205b Form Of Petition; Warning; Circulator Of Petition; Signature And Acknowledgment.
  (1) The petition for the adoption of a separate tax limitation shall be in substantially the following form: "Petition initiating procedures for the adoption...
• Section 211.205c Petition By Tax Allocation Board For Separate Tax Limitation.
  A petition to submit separate tax limitations to the electors of the county also may be initiated by a resolution adopted by a majority...
• Section 211.205d Sufficiency Of Petition; Order By Resolution Submitting Question To Electors; Special Election.
  Upon receipt of a petition, the county clerk shall check it as to its sufficiency as provided by section 552 of Act No. 116...
• Section 211.205e County Tax Allocation Board; Separate Tax Limitations.
  Before adoption of a resolution submitting to a vote a question proposed by the initiatory petition of electors, the county board of supervisors shall...
• Section 211.205f County Clerk; Transmittal To Local Clerks For Submission Of Question.
  The county clerk, within 3 days after passage of a resolution to submit the question to the electors of the county, shall transmit a...
• Section 211.205g Form Of Question Submitted To Electors.
  The question of adopting separate tax limitations shall be submitted to the registered and qualified electors of the county in substantially the following form:...
• Section 211.205h Separate Tax Limitations; Adoption Of Plan.
  At an election upon the question of adopting separate tax limitations, the tax limitations proposed by electors' initiatory petitions and the tax limitations proposed...
• Section 211.205i Separate Tax Limitations; Effective Date.
  (1) Except as otherwise provided in this section, upon the filing in the offices of the secretary of state and the county clerk of...
• Section 211.205j Separate Tax Limitations; Adoption; Abolition Of County Tax Allocation Board; Re-establishment.
  Whenever a majority of the registered and qualified electors of a county voting upon the question adopt separate tax limitations as authorized by section...
• Section 211.205k Separate Tax Limitations; Initiatory Petition Or Resolution To Alter Or Extend; Procedure; Notice; County Advisory Tax Limitation Committee; Election.
  When an initiatory petition is received by the county board of commissioners to alter or extend within the 18 mill limitation existing separate tax...
• Section 211.205l Separate Tax Limitations; Prior Voted Millage Increases; Additional Millage Increases.
  The establishment and alteration of separate tax limitations shall not affect prior voted millage increases or the power of a local unit to vote...
• Section 211.205m Repealed. 1994, Act 190, Imd. Eff. June 21, 1994.
  Compiler's Notes: The repealed section pertains to separate millage rates for separate districts.
• Section 211.206 County Tax Allocation Board; Term; Officers; Assistance.
  The members of the board selected by the judge or judges of probate shall be selected on or before the second Monday of April...
• Section 211.207 County Tax Allocation Board; Compensation And Expenses.
  The members and clerk of the board shall receive the same per diem compensation and actual and necessary traveling expenses as are allowed to...
• Section 211.208 County Tax Allocation Board; Meetings; Examination Of Local Records.
  The board shall meet for the purpose of organization on the third Monday in April, 1950, and each year thereafter at the office of...
• Section 211.209 Budgets And Statements Of Local Units; Preparation; Form.
  Budgets and statements of local units; preparation. Each local unit as defined in this act shall prepare each year a budget containing an itemized...
• Section 211.210 Budgets And Statements Of Local Units; Filing With County Tax Allocation Board.
  Such local unit shall file its budget and statements provided for in the preceding section with the board on or before the third Monday...
• Section 211.211 County Tax Allocation Board; Powers And Duties In Determining Tax Rates.
  (1) The board shall examine the budgets and statements of local units that are filed with it, and shall determine the tax rates, exclusive...
• Section 211.211a Intercounty Intermediate School District; Maximum Tax Rate.
  Notwithstanding any other provision of this act, the county tax allocation board of a county containing other than the greatest part of the area...
• Section 211.212 Tax Levies; Statement In Rates; Limits; Debt Service.
  Tax levies to be in rates. In order that the maximum tax rates ordered by the board and tax levies pursuant thereto may not...
• Section 211.214 District Located In More Than 1 County; Establishment Of Rate; Notice.
  If an intermediate school district is located in 2 or more counties, the chairperson of the allocation board of the county in which the...
• Section 211.214a District Located In More Than 1 County; Establishment Of Rates In All Counties; Proposed Budget.
  (1) The allocation board of a county in which other than the greatest part of the area of an intercounty intermediate school district is...
• Section 211.215 County Tax Allocation Board; Maximum Tax Rate; Final Hearing; Redetermination.
  In each year, on the third Monday of May, the board shall make a preliminary order approving a maximum tax rate for the purposes...
• Section 211.216 Final Order Approving Maximum Tax Rate; Time; Notice; Certification Of Tax Levy.
  Within 5 days after the final hearing for each local unit, but not later than the second Monday in June, the board shall make...
• Section 211.217 Orders Of Board; Appeal To State Tax Commission; Judicial Review.
  Within 15 days after the giving of notice of such final order any aggrieved local unit may appeal in writing to the state tax...
• Section 211.217a State Tax Commission's Orders; Intercounty Intermediate School District; Increase Or Decrease Of Tax Rates.
  If the order of the state tax commission increases or decreases the maximum tax rate of an intercounty intermediate school district and if the...

Last modified: October 10, 2016