Article IX § 3

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. For taxes levied in 1993 and each year thereafter, the legislature shall provide that the state equalized valuation of each parcel of property, adjusted for additions and losses, shall not increase each year by more than the increase in the immediately preceding year in the general price level, as defined in Section 33 of this Article, or 5%, whichever is less until ownership of the parcel of property is transferred. When ownership of the parcel of property is transferred as defined by law, the parcel shall be assessed at the applicable proportion of current true cash value. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal A also amends art 4, § 41; art 9, §§ 6, 8, 10, & 11

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. For taxes levied in 1993 and each year thereafter, the legislature shall provide that the state equalized valuation of each parcel of property, adjusted for additions and losses, shall not increase each year by more than the increase in the immediately preceding year in the general price level, as defined in Section 33 of this Article, or 5%, whichever is less until ownership of the parcel of property is transferred. When ownership of the parcel of property is transferred as defined by law, the parcel shall be assessed at the applicable proportion of current true cash value. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal A also amends art 4, § 41; art 9, §§ 6, 8, 10, & 11

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. However, beginning December 31, 1992, the legislature shall provide that the state equalized valuation of each parcel of homestead property, as defined by law, adjusted for additions and losses, as defined by law, shall not increase each year by more than the increase in the general price level, as defined in section 33 of this article, in the prior year or 5%, whichever is less, unless the homestead property is sold. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal A also amends art 9, § 31

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. However, beginning December 31, 1992, the legislature shall provide that the state equalized valuation of each parcel of homestead property, as defined by law, adjusted for additions and losses, as defined by law, shall not increase each year by more than the increase in the general price level, as defined in section 33 of this article, in the prior year or 5%, whichever is less, unless the homestead property is sold. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal A also amends art 9, § 31

Except as provided in this section, the legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. Beginning December 31, 1992, the legislature shall provide that the state equalized value of each parcel of property, adjusted for additions and losses, shall not increase each year by more than the increase in the general price level, as defined in section 33 of this article, from the prior year or 3 percent, whichever is less, unless the property is sold. When a parcel of property is sold, it shall be assessed at the then applicable proportion of true cash value. Property is exempt from the following percentage of general ad valorem taxes levied for operating purposes by a school district: 10 percent of taxes levied in 1993; 15 percent of taxes levied in 1994; 20 percent of taxes levied in 1995; 25 percent of taxes levied in 1996; and 30 percent of taxes levied in 1997 and each year thereafter. The legislature shall appropriate and the state treasurer shall reimburse each school district an amount equal to the general ad valorem tax reductions resulting from the percentage operating tax exemption in this section. The reimbursement shall be calculated using the school district millage rate for operating purposed levied in the then current year or levied in 1991, whichever is less. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

The legislature shall appropriate and the state treasurer shall reimburse units of local government or authorities an amount necessary to insure that contractual obligations entered into before September 1, 1991. Pursuant to a tax increment financing plan under the local development financing act, act no. 281 of the public acts of 1986, the tax increment finance authority act, act no. 450 of the public acts of 1980, or act no. 197 of the public acts of 1975, are not impaired due to the percentage operating tax exemption in this section.

Except as provided in this section, the legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. Beginning December 31, 1992, the legislature shall provide that the state equalized value of each parcel of property, adjusted for additions and losses, shall not increase each year by more than the increase in the general price level, as defined in section 33 of this article, from the prior year or 3 percent, whichever is less, unless the property is sold. When a parcel of property is sold, it shall be assessed at the then applicable proportion of true cash value. Property is exempt from the following percentage of general ad valorem taxes levied for operating purposes by a school district: 10 percent of taxes levied in 1993; 15 percent of taxes levied in 1994; 20 percent of taxes levied in 1995; 25 percent of taxes levied in 1996; and 30 percent of taxes levied in 1997 and each year thereafter. The legislature shall appropriate and the state treasurer shall reimburse each school district an amount equal to the general ad valorem tax reductions resulting from the percentage operating tax exemption in this section. The reimbursement shall be calculated using the school district millage rate for operating purposed levied in the then current year or levied in 1991, whichever is less. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

The legislature shall appropriate and the state treasurer shall reimburse units of local government or authorities an amount necessary to insure that contractual obligations entered into before September 1, 1991. Pursuant to a tax increment financing plan under the local development financing act, act no. 281 of the public acts of 1986, the tax increment finance authority act, act no. 450 of the public acts of 1980, or act no. 197 of the public acts of 1975, are not impaired due to the percentage operating tax exemption in this section.

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Beginning in the 1990 calendar year, the legislature shall impose a state general ad valorem property tax at the rate of 14 mills on property classified as business property and 9 mills on property classified as nonbusiness property.

Beginning in the 1990 calendar year, a local school district shall levy a general ad valorem property tax for school operating purposes only as provided in this section.

Except as provided by this section, a local school district may uniformly levy the local foundation millage, as described in this section, without approval of the qualified electors.

If the local school district’s basic per pupil revenue guarantee established for the 1990-91 fiscal year pursuant to section 11 of this article is less than or equal to $3,540.00, the local foundation millage is 8 mills. If the local school district’s basic per pupil revenue guarantee for the 1990-91 fiscal year is greater than $3,540.00, the local foundation millage is the millage required in the 1990 calendar year to yield combined basic state and local per pupil revenues equal to the local school district’s basic per pupil revenue guarantee for the 1990-91 state fiscal year. A local school district shall not levy less than 8 local foundation mills in any calendar year in which the local school district’s basic per pupil revenue guarantee for the state fiscal year beginning in the calendar year is less than the statewide basic per pupil revenue guarantee.

As used in this section and section 11 of this article, “statewide basic per pupil revenue guarantee” means the sum of the basic per pupil grant from the state account for education fund established in section 11 of this article plus the combined state and local per pupil revenue of the first 8 local foundation mills guaranteed under section 11 of this article.

The local foundation millage that may be levied on business property in a local school district shall be reduced by the number of mills by which the sum of the local foundation millage plus the state property tax imposed on business property pursuant to this section exceeds the number of mills the local school district is authorized to levy for operating purposes in 1989. However, this paragraph does not apply to a local school district in which the sum of the local foundation millage plus the state property tax levied on nonbusiness property exceeds the number of mills the local school district is authorized to levy for operating purposes in 1989.

A reduction in the number of local foundation mills levied pursuant to this section shall be applied only to nonbusiness property until the number of mills levied on nonbusiness property does not exceed the number of mills levied on business property, and any additional reduction shall be applied uniformly to the number of mills levied on all classes of property.

As used in this section and sections 5 and 11 of this article, “business property” means property classified as commercial, industrial, utility, or developmental and “nonbusiness property” means property classified as residential, agricultural, or timber cutover.

If approved by a majority of the qualified electors voting on the question, a local school district may levy not more than 4 additional mills for operating purposes in excess of the local foundation millage for a period of not to exceed 20 years at any one time. A local school district shall hold not more than 2 elections in a calendar year concerning an additional millage allowed under this paragraph, regardless of the number of questions presented at each election.

This section shall not preclude the establishment of tax increment financing plans in the manner provided by law.

Proposal B also amends art 4, § 41; art 9, §§ 5, 6, 8, 10, 11, 14, & 36

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Beginning in the 1990 calendar year, the legislature shall impose a state general ad valorem property tax at the rate of 14 mills on property classified as business property and 9 mills on property classified as nonbusiness property.

Beginning in the 1990 calendar year, a local school district shall levy a general ad valorem property tax for school operating purposes only as provided in this section.

Except as provided by this section, a local school district may uniformly levy the local foundation millage, as described in this section, without approval of the qualified electors.

If the local school district’s basic per pupil revenue guarantee established for the 1990-91 fiscal year pursuant to section 11 of this article is less than or equal to $3,540.00, the local foundation millage is 8 mills. If the local school district’s basic per pupil revenue guarantee for the 1990-91 fiscal year is greater than $3,540.00, the local foundation millage is the millage required in the 1990 calendar year to yield combined basic state and local per pupil revenues equal to the local school district’s basic per pupil revenue guarantee for the 1990-91 state fiscal year. A local school district shall not levy less than 8 local foundation mills in any calendar year in which the local school district’s basic per pupil revenue guarantee for the state fiscal year beginning in the calendar year is less than the statewide basic per pupil revenue guarantee.

As used in this section and section 11 of this article, “statewide basic per pupil revenue guarantee” means the sum of the basic per pupil grant from the state account for education fund established in section 11 of this article plus the combined state and local per pupil revenue of the first 8 local foundation mills guaranteed under section 11 of this article.

The local foundation millage that may be levied on business property in a local school district shall be reduced by the number of mills by which the sum of the local foundation millage plus the state property tax imposed on business property pursuant to this section exceeds the number of mills the local school district is authorized to levy for operating purposes in 1989. However, this paragraph does not apply to a local school district in which the sum of the local foundation millage plus the state property tax levied on nonbusiness property exceeds the number of mills the local school district is authorized to levy for operating purposes in 1989.

A reduction in the number of local foundation mills levied pursuant to this section shall be applied only to nonbusiness property until the number of mills levied on nonbusiness property does not exceed the number of mills levied on business property, and any additional reduction shall be applied uniformly to the number of mills levied on all classes of property.

As used in this section and sections 5 and 11 of this article, “business property” means property classified as commercial, industrial, utility, or developmental and “nonbusiness property” means property classified as residential, agricultural, or timber cutover.

If approved by a majority of the qualified electors voting on the question, a local school district may levy not more than 4 additional mills for operating purposes in excess of the local foundation millage for a period of not to exceed 20 years at any one time. A local school district shall hold not more than 2 elections in a calendar year concerning an additional millage allowed under this paragraph, regardless of the number of questions presented at each election.

This section shall not preclude the establishment of tax increment financing plans in the manner provided by law.

Proposal B also amends art 4, § 41; art 9, §§ 5, 6, 8, 10, 11, 14, & 36

(1) The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50%, and for a system of equalization of assessments. For purposes of assessing agricultural and forestry property, true cash value may be based, as provided by law, on its use as agricultural and forestry property.

Effective for taxes levied after December 31, 1980, 50% of the ad valorem property tax levy for operating purposes but not to exceed a maximum of not less than $1,400.00, as this maximum shall be adjusted in accordance with this section, shall be exempt from collection on the homestead of an individual who is a resident of this state. This exemption shall be applied after the exemption provided in section 31 of this article is applied. Effective for the 1981 tax year and each tax year thereafter, 50% of the resident and nonresident local individual income taxes shall be exempt from collection. However, the legislature shall establish a maximum amount of local individual income taxes which shall be exempt from collection which maximum shall not be less than $100.00 for each 1⁄2% levy of local income taxes. The maximum amount of ad valorem property taxes that may be exempt from collection under this section shall be adjusted annually for ad valorem property tax levies in the 1982 calendar year and for ad valorem property tax levies in each calendar year thereafter pursuant to law by the same percentage as the percentage increase or decrease in the state equalized value of residential and agricultural real property in this state, excluding new construction and improvements. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

(2) The state shall reimburse units of local government in the manner provided by law for not less than 100% of the revenues not collectible for ad valorem property tax levies in 1981 and each year thereafter because of the exemption from collection of ad valorem taxes for operating purposes on the homestead of a resident of this state as provided by this section. The legislature shall reimburse a unit of local government for 100% of the amount of revenues not collectible by a unit of local government because of the exemption for local income taxes provided in this section. Reimbursements for the exemptions provided in this section which are returned to units of local government shall be excluded from computations to determine the proportion of total state spending paid to all units of local government as annually required by section 30 of this article. Reimbursements to units of local government for the exemptions provided in this section shall not be considered a transfer of responsibility for funding a program as defined in section 26 of this article. An amount equal to the payments made to units of local government for reimbursement of the exemptions provided in this section shall be excluded from the annual determination of total state revenues for purposes of section 26 of this article, and shall not be considered an expense of state government for purposes of section 28 of this article.

Proposal A also amends art 4, § 41; art 9, §§ 8, 30, & 31

(1) The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent 50%;, and for a system of equalization of assessments. For purposes of assessing agricultural and forestry property, true cash value may be based, as provided by law, on its use as agricultural and forestry property.

Effective for taxes levied after December 31, 1980, 50% of the ad valorem property tax levy for operating purposes but not to exceed a maximum of not less than $1,400.00, as this maximum shall be adjusted in accordance with this section, shall be exempt from collection on the homestead of an individual who is a resident of this state. This exemption shall be applied after the exemption provided in section 31 of this article is applied. Effective for the 1981 tax year and each tax year thereafter, 50% of the resident and nonresident local individual income taxes shall be exempt from collection. However, the legislature shall establish a maximum amount of local individual income taxes which shall be exempt from collection which maximum shall not be less than $100.00 for each 1⁄2% levy of local income taxes. The maximum amount of ad valorem property taxes that may be exempt from collection under this section shall be adjusted annually for ad valorem property tax levies in the 1982 calendar year and for ad valorem property tax levies in each calendar year thereafter pursuant to law by the same percentage as the percentage increase or decrease in the state equalized value of residential and agricultural real property in this state, excluding new construction and improvements. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

(2) The state shall reimburse units of local government in the manner provided by law for not less than 100% of the revenues not collectible for ad valorem property tax levies in 1981 and each year thereafter because of the exemption from collection of ad valorem taxes for operating purposes on the homestead of a resident of this state as provided by this section. The legislature shall reimburse a unit of local government for 100% of the amount of revenues not collectible by a unit of local government because of the exemption for local income taxes provided in this section. Reimbursements for the exemptions provided in this section which are returned to units of local government shall be excluded from computations to determine the proportion of total state spending paid to all units of local government as annually required by section 30 of this article. Reimbursements to units of local government for the exemptions provided in this section shall not be considered a transfer of responsibility for funding a program as defined in section 26 of this article. An amount equal to the payments made to units of local government for reimbursement of the exemptions provided in this section shall be excluded from the annual determination of total state revenues for purposes of section 26 of this article, and shall not be considered an expense of state government for purposes of section 28 of this article.

Proposal A also amends art 4, § 41; art 9, §§ 8, 30, & 31

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. For purposes of assessing agricultural and forestry property, true cash value may be based, as provided by law, on its use as agricultural and forestry property. Effective for ad valorem property taxes levied after December 31, 1980 for operating purposes, as defined by law, the ad valorem tax levied upon not less than $7,100.00 of the state equalized valuation, as adjusted by law, of the homestead, as defined by law, of a person who is a resident of this state shall be, upon proper application, exempt from collection. The amount of the state equalized valuation on which taxes are exempt from collection under this section shall be adjusted annually for ad valorem property tax levies in the 1982 calendar year and for ad valorem property tax levies in each calendar year thereafter pursuant to law by the same percentage as the percentage increase or decrease in the state equalized value of residential and agricultural real property in this state, excluding new construction and improvements. The exemption of collection of taxes provided by this 1980 amendment shall not be effective if this constitution is amended to limit the maximum proportion of true cash value at which real and tangible personal property may be assessed to less than 50 percent. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 8, 30, & 31

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent; and for a system of equalization of assessments. For purposes of assessing agricultural and forestry property, true cash value may be based, as provided by law, on its use as agricultural and forestry property. Effective for ad valorem property taxes levied after December 31, 1980 for operating purposes, as defined by law, the ad valorem tax levied upon not less than $7,100.00 of the state equalized valuation, as adjusted by law, of the homestead, as defined by law, of a person who is a resident of this state shall be, upon proper application, exempt from collection. The amount of the state equalized valuation on which taxes are exempt from collection under this section shall be adjusted annually for ad valorem property tax levies in the 1982 calendar year and for ad valorem property tax levies in each calendar year thereafter pursuant to law by the same percentage as the percentage increase or decrease in the state equalized value of residential and agricultural real property in this state, excluding new construction and improvements. The exemption of collection of taxes provided by this 1980 amendment shall not be effective if this constitution is amended to limit the maximum proportion of true cash value at which real and tangible personal property may be assessed to less than 50 percent. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 8, 30, & 31

The legislature shall provide for the uniform ad valorem taxation of classes of real and tangible personal property not exempt by Subsections 9(a), 9(b), 9(f), 9(h), 9(j), 9(k), 9(n) and 9(p), Section 9 of Public Act 206 of 1893, as amended. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be assessed, which shall not, after December 30, 1980, exceed twenty-five (25) percent of the true cash value on which the state equalized value was established and/or determined for the 1978 tax year; and for a system of equalization of assessments. Following ratification of this amendment, 1978 is established as the real property value base year. No property shall simultaneously receive the benefit of this constitutional reduction of the percentage at which such property shall be uniformly assessed, and the benefits granted by Public Acts 116 and 198 of 1974 and Public Act 255 of 1978.

(a) The principal homestead of a householder whose total taxable income in any calendar year is greater than $5,000.00 but less than $10,500.00, contemporized from 1980, shall have the ad valorem property tax dollar amount further reduced by one-half, and if such income is less than $5,000.00, such principal homestead shall be totally exempt from any property taxation. The legislature shall implement these provisions commencing with tax year 1981 based on 1980 income and continuing from year to year in similar fashion. The legislature shall enact legislation to grant comparable relief to renters of a principal homestead.

(b) The principal homestead of any householder shall be exempt from that portion of the ad valorem property tax which is school district operating millage beginning the calendar year after the householder’s 62nd birthday. The legislature shall enact legislation to grant comparable relief to renters of a principal homestead.

(c) The legislature shall enact legislation to reimburse units of local government for ad valorem property tax revenues lost each year because of the exemptions provided in Subsections 3(a) and 3(b) of this article.

(d) The legislature shall appropriate for the fiscal year ending September 30, 1982, and each full year thereafter a sum of state matching money equal to one hundred (100) percent of the ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by all of the units of local government within the state, and the state treasurer shall return to each of the several county treasurer’s a sum of money equal to one hundred (100) percent of the total ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by all of the units of local government within each such county. Each county treasurer shall distribute to each unit of local government within the county a sum of money equal to one hundred (100) percent of the ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by each such unit. Units of local government receiving these returned public tax monies shall not be subjected to any conditions, restrictions, regulations or rules of any nature whatsoever by the state, denying or interfering with the right of any unit of local government to use these returned public tax monies as if they were locally received from the local property taxpayers as a result of a property tax levy.

(e) All tax credits, exemptions and/or rebates granted by the state to any Michigan resident for income tax reporting purposes, and including any and all other benefits granted to renters, veterans, eligible servicemen, widows, senior citizens, disabled, blind, low income, retired, paraphlegic and quadriplegic persons by the laws in effect at the time this amendment is ratified, shall not be reduced or diminished unless such provision is first approved by roll call vote of 4/5ths of the members elected to and serving in each house of the legislature.

(f) The provisions of Subsections 3(a), 3(b), 3(c), 3(d), and 3(e) of this article shall be liberally construed and interpreted as conferring exemptions and/or benefits accruing to the citizens of Michigan and are not programs and shall not be further interpreted nor construed as meaning that they are a program or programs nor that the responsibility for funding them as a program or programs is transferred from one level of government to another within the purview of Section 26, Article IX of this constitution. The legislature shall not change, adjust or alter the state school aid formula in effect for fiscal year 1980-81, or any fiscal year thereafter, to diminish or reduce the yield in number of dollars per mill per child in any school district of the state without approval of the governor and consent, by roll call vote, of 4/5ths of the members elected to and serving in each house of the legislature. Payments made under Subsections 3(c) and 3(d) shall not be considered as state spending paid to units of local government within the purview of Section 30, Article IX of this constitution.

Proposal D also amends art 9, §§ 1, 2, 31, & 33

The legislature shall provide for the uniform general ad valorem taxation of classes of real and tangible personal property not exempt by law Subsections 9(a), 9(b), 9(f), 9(h), 9(j), 9(k), 9(n) and 9(p), Section 9 of Public Act 206 of 1893, as amended. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966 December 30, 1980, exceed 50 twenty-five (25) percent of the true cash value on which the state equalized value was established and/or determined for the 1978 tax year; and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates. Following ratification of this amendment, 1978 is established as the real property value base year. No property shall simultaneously receive the benefit of this constitutional reduction of the percentage at which such property shall be uniformly assessed, and the benefits granted by Public Acts 116 and 198 of 1974 and Public Act 255 of 1978.

(a) The principal homestead of a householder whose total taxable income in any calendar year is greater than $5,000.00 but less than $10,500.00, contemporized from 1980, shall have the ad valorem property tax dollar amount further reduced by one-half, and if such income is less than $5,000.00, such principal homestead shall be totally exempt from any property taxation. The legislature shall implement these provisions commencing with tax year 1981 based on 1980 income and continuing from year to year in similar fashion. The legislature shall enact legislation to grant comparable relief to renters of a principal homestead.

(b) The principal homestead of any householder shall be exempt from that portion of the ad valorem property tax which is school district operating millage beginning the calendar year after the householder’s 62nd birthday. The legislature shall enact legislation to grant comparable relief to renters of a principal homestead.

(c) The legislature shall enact legislation to reimburse units of local government for ad valorem property tax revenues lost each year because of the exemptions provided in Subsections 3(a) and 3(b) of this article.

(d) The legislature shall appropriate for the fiscal year ending September 30, 1982, and each full year thereafter a sum of state matching money equal to one hundred (100) percent of the ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by all of the units of local government within the state, and the state treasurer shall return to each of the several county treasurer’s a sum of money equal to one hundred (100) percent of the total ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by all of the units of local government within each such county. Each county treasurer shall distribute to each unit of local government within the county a sum of money equal to one hundred (100) percent of the ad valorem property taxes, excepting those amounts required to fund bonded indebtedness, which are levied by each such unit. Units of local government receiving these returned public tax monies shall not be subjected to any conditions, restrictions, regulations or rules of any nature whatsoever by the state, denying or interfering with the right of any unit of local government to use these returned public tax monies as if they were locally received from the local property taxpayers as a result of a property tax levy.

(e) All tax credits, exemptions and/or rebates granted by the state to any Michigan resident for income tax reporting purposes, and including any and all other benefits granted to renters, veterans, eligible servicemen, widows, senior citizens, disabled, blind, low income, retired, paraphlegic and quadriplegic persons by the laws in effect at the time this amendment is ratified, shall not be reduced or diminished unless such provision is first approved by roll call vote of 4/5ths of the members elected to and serving in each house of the legislature.

(f) The provisions of Subsections 3(a), 3(b), 3(c), 3(d), and 3(e) of this article shall be liberally construed and interpreted as conferring exemptions and/or benefits accruing to the citizens of Michigan and are not programs and shall not be further interpreted nor construed as meaning that they are a program or programs nor that the responsibility for funding them as a program or programs is transferred from one level of government to another within the purview of Section 26, Article IX of this constitution. The legislature shall not change, adjust or alter the state school aid formula in effect for fiscal year 1980-81, or any fiscal year thereafter, to diminish or reduce the yield in number of dollars per mill per child in any school district of the state without approval of the governor and consent, by roll call vote, of 4/5ths of the members elected to and serving in each house of the legislature. Payments made under Subsections 3(c) and 3(d) shall not be considered as state spending paid to units of local government within the purview of Section 30, Article IX of this constitution.

Proposal D also amends art 9, §§ 1, 2, 31, & 33

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after December 30, 1978, exceed 25 percent and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

(a) The Legislature shall provide for a system of equalization of assessed valuation increases which shall not in any one year exceed 2.5 percent.

Proposal J also amends art 9, §§ 7, 25, & 26

The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property not exempt by law. The legislature shall provide for the determination of true cash value of such property; the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966 December 30, 1978, exceed 50 25 percent; and for a system of equalization of assessments. The legislature may provide for alternative means of taxation of designated real and tangible personal property in lieu of general ad valorem taxation. Every tax other than the general ad valorem property tax shall be uniform upon the class or classes on which it operates.

(a) The Legislature shall provide for a system of equalization of assessed valuation increases which shall not in any one year exceed 2.5 percent.

Proposal J also amends art 9, §§ 7, 25, & 26

No tax shall, from and after December 31, 1937, be assessed or levied by the state or by or for the benefit of any county, township, school district, city, village or other political subdivision of the state upon real property or tangible or intangible personal property, except for the payment of interest upon and principal of obligations heretofore incurred; nor shall any privilege, license or occupational tax, other than those now provided by law, be hereafter assessed or levied upon the ownership, possession or use of real property or tangible or intangible personal property. Income from real and personal property may be taxed uniformly with income from other sources. The proceeds of all taxes upon incomes shall be distributed to the several counties, townships, school districts, cities, villages and other political subdivisions of the state, as may be provided by law.

See also: Const 1963, art 9, § 5

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.

No tax shall, from and after December 31, 1937, be assessed or levied by the state or by or for the benefit of any county, township, school district, city, village or other political subdivision of the state upon real property or tangible or intangible personal property, except for the payment of interest upon and principal of obligations heretofore incurred; nor shall any privilege, license or occupational tax, other than those now provided by law, be hereafter assessed or levied upon the ownership, possession or use of real property or tangible or intangible personal property. Income from real and personal property may be taxed uniformly with income from other sources. The proceeds of all taxes upon incomes shall be distributed to the several counties, townships, school districts, cities, villages and other political subdivisions of the state, as may be provided by law.

See also: Const 1963, art 9, § 5

§ 3: The legislature may provide by law for the assessing of property for taxation and may provide for the classification of property for taxation purposes and for the levy and collection of taxes thereon, except that the legislature shall provide by law for the taxation of such property as shall be assessed by a state board of assessors and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other like property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes. All taxes upon the same class of property shall be uniform: Provided, That the total amount of taxes assessed against property for all purposes shall be limited as provided in Section twenty-one of this Article. The legislature may provide by law for the taxation of income from whatever source or sources derived at such rate or rates as it may deem proper, and such rates may be graduated, and the legislature may provide exemptions and the proceeds of such income tax shall be distributed according to law by the state treasurer for the maintenance of high, intermediate and primary public schools throughout the state.

§ 7: All assessments hereafter authorized on property shall be at its cash value as determined by law.

See also: Const 1963, art 9, § 5

§ 3: The legislature shall may provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law for the assessing of property for taxation and may provide for the classification of property for taxation purposes and for the levy and collection of taxes thereon: Provided, except that the legislature shall provide by law a uniform rule of for the taxation for of such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other like property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes. All taxes upon the same class of property shall be uniform: Provided, That the total amount of taxes assessed against property for all purposes shall be limited as provided in Section twenty-one of this Article. The legislature may provide by law for the taxation of income from whatever source or sources derived at such rate or rates as it may deem proper, and such rates may be graduated, and the legislature may provide exemptions and the proceeds of such income tax shall be distributed according to law by the state treasurer for the maintenance of high, intermediate and primary public schools throughout the state.

§ 7: All assessments hereafter authorized shall be on property shall be at its cash value as determined by law.

See also: Const 1963, art 9, § 5

All assessments hereafter authorized shall be on property at its cash value. To the value of $1,000, the household goods, provisions, live stock, tools, and stock of his trade, owned by any householder, shall be exempt from all taxation other than to pay public debts heretofore incurred; and the homestead owned and occupied by any householder shall to the extent of $3,000 be exempt from all taxation other than to pay public debts heretofore incurred, and for special benefit assessments for ways. Until 30 days after any assessment roll is completed, filed, and the fact announced in the newspaper believed by the assessing officer to have the largest circulation in the taxing district any person having an interest in any property assessed may determine the assessed value of such interest by depositing with the assessing officer a duly executed offer to sell such property interest (describing it) at any named price, which price shall thereupon become the assessed value of such interest; which offer may be accepted at any time within 60 days after the roll was announced by any person first depositing such price in cash with the county treasurer of the county where such property is located, payable to the order of the offeror upon deposit of a duly executed conveyance of such interest to the acceptor, who may have a decree of specific performance, and the state shall be responsible for the money so deposited.

All assessments hereafter authorized shall be on property at its cash value. To the value of $1,000, the household goods, provisions, live stock, tools, and stock of his trade, owned by any householder, shall be exempt from all taxation other than to pay public debts heretofore incurred; and the homestead owned and occupied by any householder shall to the extent of $3,000 be exempt from all taxation other than to pay public debts heretofore incurred, and for special benefit assessments for ways. Until 30 days after any assessment roll is completed, filed, and the fact announced in the newspaper believed by the assessing officer to have the largest circulation in the taxing district any person having an interest in any property assessed may determine the assessed value of such interest by depositing with the assessing officer a duly executed offer to sell such property interest (describing it) at any named price, which price shall thereupon become the assessed value of such interest; which offer may be accepted at any time within 60 days after the roll was announced by any person first depositing such price in cash with the county treasurer of the county where such property is located, payable to the order of the offeror upon deposit of a duly executed conveyance of such interest to the acceptor, who may have a decree of specific performance, and the state shall be responsible for the money so deposited.

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law. The legislature shall provide by law a scheme of taxes upon the net gains, profits and incomes of all citizens and inhabitants of this state, from whatever source said gains, profits and incomes are derived, which tax shall be graduated and progressive as follows:

There shall be an exemption of $4,000 per annum of all incomes.

Incomes of from $4,000 to $20,000 per annum shall be taxed at the rate of 5 per centum.

All incomes above $20,000 up to and including $40,000, shall be taxed at the rate of 6 per centum.

All incomes above $40,000 up to and including $60,000, shall be taxed at the rate of 7 per centum.

All incomes above $60,000 up to and including $80,000, shall be taxed at the rate of 8 per centum.

All incomes above $80,000 up to and including $100,000, shall be taxed at the rate of 9 per centum.

All incomes above $100,000 shall be taxed at the rate of 10 per centum.

The income tax law, herein authorized shall be administered by a board of state tax commissioners.

All monies paid to a board of state tax commissioners under the provisions of this amendment shall be paid into the state treasury and shall then be credited to the general fund of the state, and shall be used for defraying the general expenses of the state government and for the payment of principal and interest on state bonds.

On or before the first day of September of each year, the auditor general shall deduct from the total amount directed by the legislature to be included in the state tax, for that year, the amount of money received under the provisions of this amendment and credited to the general fund of the state for the current year and the balance if any shall be deemed to constitute the state tax to be apportioned among the various counties of the state in accordance with the provisions of the general tax law.

See also: Const 1963, art 9, § 5

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law.: Provided, That The legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes. scheme of taxes upon the net gains, profits and incomes of all citizens and inhabitants of this state, from whatever source said gains, profits and incomes are derived, which tax shall be graduated and progressive as follows:

There shall be an exemption of $4,000 per annum of all incomes.

Incomes of from $4,000 to $20,000 per annum shall be taxed at the rate of 5 per centum.

All incomes above $20,000 up to and including $40,000, shall be taxed at the rate of 6 per centum.

All incomes above $40,000 up to and including $60,000, shall be taxed at the rate of 7 per centum.

All incomes above $60,000 up to and including $80,000, shall be taxed at the rate of 8 per centum.

All incomes above $80,000 up to and including $100,000, shall be taxed at the rate of 9 per centum.

All incomes above $100,000 shall be taxed at the rate of 10 per centum.

The income tax law, herein authorized shall be administered by a board of state tax commissioners.

All monies paid to a board of state tax commissioners under the provisions of this amendment shall be paid into the state treasury and shall then be credited to the general fund of the state, and shall be used for defraying the general expenses of the state government and for the payment of principal and interest on state bonds.

On or before the first day of September of each year, the auditor general shall deduct from the total amount directed by the legislature to be included in the state tax, for that year, the amount of money received under the provisions of this amendment and credited to the general fund of the state for the current year and the balance if any shall be deemed to constitute the state tax to be apportioned among the various counties of the state in accordance with the provisions of the general tax law.

See also: Const 1963, art 9, § 5

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law. Provision may be made by law for a tax of not to exceed four per centum upon or with respect to the net gains, profits and incomes, from whatever source derived, which tax may be graduated and progressive and which may provide for reasonable exemptions. For the purposes of such tax, property and persons, firms and corporations, upon which such tax may operate may be classified: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by the State Board of Assessors, and the rate of taxation on such property shall be the rate which the State Board of Assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.

See also: Const 1963, art 9, § 5

The legislature shall provide by law a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by law. Provision may be made by law for a tax of not to exceed four per centum upon or with respect to the net gains, profits and incomes, from whatever source derived, which tax may be graduated and progressive and which may provide for reasonable exemptions. For the purposes of such tax, property and persons, firms and corporations, upon which such tax may operate may be classified: Provided, That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a the State Board of Assessors, and the rate of taxation on such property shall be the rate which the State Board of Assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.

See also: Const 1963, art 9, § 5

§ 1: The Legislature may provide for the collection of specific taxes from banking, railroad and plank-road corporations, and may, in its discretion, impose specific taxes upon other corporations, and upon any property or business within this State; but when a specific tax is imposed upon a corporation, it shall only apply to such property of the corporation as shall be necessary for the exercise of its corporate franchises.

§ 12: The Legislature shall provide a uniform rule of taxation, except on property or business paying specific taxes. Taxes shall be levied on all property except such as may be exempted by law.

§ 13: All assessments hereafter authorized shall be on property at its cash value.

§ 14: The Legislature shall provide for an equalization by a State board in the year one thousand eight hundred and seventy-six, and every fifth year thereafter, of assessments on all taxable property except that paying specific taxes.

See also: Const 1963, art 9, § 5

§ 1: The State may continue to collect all specific taxes accruing to the treasury under existing laws. The Legislature may provide for the collection of specific taxes, from banking, rail road, and plank -road, and other corporations hereafter created, and may, in its discretion, impose specific taxes upon other corporations, and upon any property or business within this State; but when a specific tax is imposed upon a corporation, it shall only apply to such property of the corporation as shall be necessary for the exercise of its corporate franchises.

§ 12: The Legislature shall provide an a uniform rule of taxation, except on property or business paying specific taxes. and Taxes shall be levied on such property as shall be prescribed all property except such as may be exempted by law.

§ 13: All assessments hereafter authorized shall be on property at its cash value.

§ 14: The Legislature shall provide for an equalization by a State board, in the year one thousand eight hundred and seventy-six one thousand eight hundred and fifty-one, and every fifth year thereafter, of assessments on all taxable property, except that paying specific taxes.

See also: Const 1963, art 9, § 5

§ 12: The Legislature shall provide a uniform rule of taxation, except on property, business and corporations paying specific taxes. Taxes shall be levied on such property as shall be prescribed by law.

§ 13: All assessments hereafter authorized shall be on property at its cash value.

§ 14: The Legislature shall provide for an equalization of assessments on all taxable property, except that paying specific taxes, to be made in the year eighteen hundred and seventy-one, and every fifth year thereafter, by a State Board of Equalization, to consist of one member from each Senatorial district, to be elected as shall be prescribed by law. After the year eighteen hundred and seventy-three, the said Board of Equalization shall be constituted in such manner as the Legislature may direct.

See also: Const 1963, art 9, § 5

§ 12: The Legislature shall provide an a uniform rule of taxation, except on property, business and corporations paying specific taxes. and Taxes shall be levied on such property as shall be prescribed by law.

§ 13: All assessments hereafter authorized shall be on property at its cash value.

§ 14: The Legislature shall provide for an equalization by a State Board, in the year one thousand eight hundred and fifty-one, and every fifth year thereafter, of assessments on all taxable property, except that paying specific taxes, to be made in the year eighteen hundred and seventy-one, and every fifth year thereafter, by a State Board of Equalization, to consist of one member from each Senatorial district, to be elected as shall be prescribed by law. After the year eighteen hundred and seventy-three, the said Board of Equalization shall be constituted in such manner as the Legislature may direct.

See also: Const 1963, art 9, § 5