Citizens Research Council of Michigan
 
Publications Tax Outline Economic Development State Budget Analysis Ballot Issues Almanac
 
Home
Contact CRC
CRC in the News
About Us
Staff
Directors
Links
 
E-Mail Updates
Search CRC Website
 
 TAX OUTLINE
PDF
CONTENTS
CHANGES
GLOSSARY
REVENUE
 
 TAX DESCRIPTIONS
INCOME
BUSINESS
SALES
PROPERTY
TRANSPORTATION
 
Democracy Works When People Support It
 
CRC Column

 

 AD VALOREM SPECIAL ASSESSMENTS

LEGAL CITATION:
M.C.L. 117.4d; 1909 PA 279 (public improvements and street lighting - cities); M.C.L. 41.414; 1923 PA 116 (various public improvements - townships and villages); M.C.L. 41.801; 1951 PA 33 (police/fire equipment and operations - townships, villages, and cities with less than 10,000 population); M.C.L. 41.721 et seq; 1954 PA 188 (various public improvements - townships); M.C.L. 560.192a; 1967 PA 288 (operation and maintenance of storm water retention basins - townships, villages, and cities); M.C.L. 125.1662; 1975 PA 197 (construction, renovation, etc. of facilities, existing buildings and multi-family dwellings - downtown development authorities).
YEAR ADOPTED: see above.
BASIS OF TAX: Real property.
MEASURE OF TAX (BASE): Taxable value of the real property subject to the assessment. Property that is exempt from the general property tax, such as religious, charitable, or educational property is not exempt from the base of special assessments unless the statute authorizing specific type of special assessment so provides. PA 33 and PA 197 exempt property that is exempt from the general property tax act. PA 279 prohibits city-wide ad valorem special assessments for street lighting if real property in the city is assessed on ad valorem basis.

RATE: Determined as a rate by dividing the cost of the public improvement or service being financed by the taxable value of the special assessment district. In some cases, limits, as to the rate, are established in law. PA 33 limits levy to 10 mills for equipment, no limit for operations. PA 116 limits levy for a single assessment to 15% of assessed value and to 45% of assessed value for all assessments under the Act in any single year. PA 197 limits levy to 2 mills.
ADMINISTRATION: Same as General Property Tax.
REPORT AND PAYMENT: Same as General Property Tax.
DISPOSITION: Locally determined.
2005 COLLECTIONS: $103,555,973 from unit-wide special assessments.
Ad Valorem Special Assessment Law Changes

 

 

 

 

 

 

Last Updated January 25, 2007