What is a Millage?
WHAT THE CALCULATOR IS DOING
It calculates:
Total Property Tax = Taxable Value × Total Millage ÷ 1,000
MILLAGE CALCULATOR
Michigan School Millage Law | Beginner Training Guide
1. What a School Millage Is
A school millage is a property tax.
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1 mill = $1 per $1,000 of taxable value
Example:
If your taxable value is $100,000
→ 1 mill = $100 per year
2. The Core Legal Rule
School districts cannot raise certain taxes unless voters approve them.
This applies to: New millages - Renewals - Increases
If voters do not approve it → the tax does not exist.
3. What the Law Requires on the Ballot
Every school millage proposal must clearly include:
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The exact millage rate
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The number of years the tax will last
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The estimated amount of money collected in the first year
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The purpose of the tax
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Who receives the money
These are required by Michigan law to ensure transparency.
4. Types of School Millages
Operating Millage
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Pays for daily school operations
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Typically applies to non-homestead property (businesses, rentals)
Bond Millage
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Used for buildings and major construction
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Money is borrowed and repaid over time
Sinking Fund Millage
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Used for repairs and equipment
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Cannot be used for salaries
5. How Voting Works
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Requires a simple majority (50% + 1 vote)
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If it fails → no tax is applied
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If it passes → it becomes a property tax
6. When Elections Can Happen
School millage elections can currently occur during:
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May elections
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August elections
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November elections
7. What Schools Are Allowed to Do
Schools can:
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Ask voters for new or renewed millages
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Provide factual information about proposals
Schools must:
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Follow strict ballot wording rules
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Use funds only for the stated purpose
8. What Schools Are NOT Allowed to Do
Schools cannot:
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Impose a tax without voter approval
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Change how the money is used after approval
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Use taxpayer money to campaign for the millage
9. Why Millages Keep Appearing
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Many millages expire after a set number of years
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Schools must return to voters for renewal
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Some funding depends on approved millages
10. Simple Summary
A school millage vote is asking:
“Do you agree to pay this specific property tax, for this purpose, for this number of years?”
Michigan Millage Law | Official Statutes
Ballot requirements for millages (new, renewal, or increase)
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-24f
Authority to levy additional millage
https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-211-24E
Millage reduction (Headlee rollback formula)
https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-211-34d
Full General Property Tax Act (core law governing millages)
https://www.legislature.mi.gov/documents/mcl/pdf/mcl-act-206-of-1893.pdf
CORE SCHOOL MILLAGE LAWS (MICHIGAN)
1. Ballot Requirements (MOST IMPORTANT)
MCL 211.24f
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-24f
What it means:
Every school millage proposal must clearly state:
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The millage rate
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How many years it lasts
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The estimated money collected in the first year
Why it matters:
This is the law that forces transparency.
If it’s not clearly written on the ballot, it does not meet requirements.
2. Authority to Levy School Operating Millage
MCL 211.24e
https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-211-24E
What it means:
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School districts can levy operating millage
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This includes the well-known 18 mills on non-homestead property
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It must be approved by voters
Why it matters:
This is the legal foundation for school operating taxes.
3. Headlee Rollback (Why Millages Change)
MCL 211.34d
https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-211-34d
What it means:
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If property values rise too fast, millage rates are automatically reduced
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This prevents taxes from increasing without voter approval
Why it matters:
This is why you often see “millage renewals” on ballots
→ Schools must ask voters to restore the original rate
4. Borrowing for School Bonds
MCL 380.1351 (School Code)
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-380-1351
What it means:
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Schools can borrow money for buildings and major projects
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This requires voter approval
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The debt is repaid through a bond millage
Why it matters:
This governs bond proposals you see on ballots
5. Sinking Fund Millages
MCL 380.1212
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-380-1212
What it means:
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Schools can collect taxes for repairs and equipment
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Cannot be used for salaries
Why it matters:
This governs sinking fund proposals
SIMPLE BREAKDOWN (BEGINNER VIEW)
All school millage laws basically enforce this system:
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Schools must ask voters before raising taxes
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The ballot must clearly explain the tax
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The tax must be used exactly as stated
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If property values rise, rates may be reduced automatically
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Different laws control different types of millages
WHAT THIS LOOKS LIKE IN REAL LIFE
When you see a school millage on the ballot:
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MCL 211.24f → ensures it is clearly written
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MCL 211.24e → allows the tax to exist
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MCL 211.34d → explains why it may have changed
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MCL 380.1351 → applies if it’s a bond
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MCL 380.1212 → applies if it’s a sinking fund
ONE SENTENCE SUMMARY
Michigan law requires that school taxes must be approved by voters, clearly explained on the ballot, and limited to their stated purpose.