
By Adam Stacey
In the August 2026 primary election, voters across the state approved 842 of 900 millage, sinking fund and bond requests on the ballot in their local communities. Together, those approvals represented more than $1 billion in property taxes that local governments are now authorized to collect.
Citizens are seldom told that a successful millage vote does not require local officials to collect the full authorized amount. Even if a proposal passed by a razor-thin margin in a low-turnout election, the elected board still has discretion. Voters authorize board members to levy taxes up to a certain limit; they do not mandate that every available dollar be collected.
For example, if township voters approve a 2-mill renewal request, local officials retain the power to only levy 1.8 or 1.5 mills on the December property tax bill. Local taxing jurisdictions can and should build financially sustainable budgets while collecting less than the maximum amount allowed by law. They decide how much to spend on government services, and they have the power to leave money with taxpayers rather than collect every cent they are legally permitted to take.
That discretion matters in the current affordability crisis. Prices for everyday goods and services — from groceries and electricity to housing and used vehicles — remain far above pre-pandemic levels. At the same time, Michigan’s median household income has not kept pace with the rising cost of living.
State and federal income taxes may confiscate a significant amount of our paycheck, but property taxes are among the biggest annual tax bills homeowners face. Much of that property tax revenue funds local governments, making local officials an important part of any serious affordability conversation.
Taxpayers seeking relief should look not only to Lansing or Washington, but also to their elected leaders closest to home.
After the primary election, local officials across Michigan fill out the L-4029 tax request form and submit it to the county clerk by Sept. 30. Doing so empowers them to distribute winter property tax bills. Every local taxing jurisdiction — county, city, township, village, school system, district library — must file this form.
Local government officials vote to approve this form, usually at an August or September meeting, but it is treated as routine business and receives little public debate. But filling out that form is not merely an act of completing paperwork: It is the annual moment when local officials decide how much property tax to collect.
This year, taxpayers should remind their local leaders that they have the authority to ease the burden of rising costs. Local officials can adopt responsible budgets without collecting every dollar they are legally authorized to take. Citizens should expect them to consider that choice.
Permission to reprint this blog post in whole or in part is hereby granted, provided that the author (or authors) and the Mackinac Center for Public Policy are properly cited.
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