Article IX § 31

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value. However, the increase in the General Price Level used for the calculation of the maximum authorized rate for 1993 shall be the combined increase in the General Price Level in 1991 and 1992. Beginning with ad valorem property taxes levied in 1993, in determining the maximum authorized rate required by this section as a result of the increased assessed valuation of property, one calculation shall be made for and applied to property classified as residential and agricultural and one calculation shall be made for and applied to the remaining classifications of property.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal A also amends art 9, § 3

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value. However, the increase in the General Price Level used for the calculation of the maximum authorized rate for 1993 shall be the combined increase in the General Price Level in 1991 and 1992. Beginning with ad valorem property taxes levied in 1993, in determining the maximum authorized rate required by this section as a result of the increased assessed valuation of property, one calculation shall be made for and applied to property classified as residential and agricultural and one calculation shall be made for and applied to the remaining classifications of property.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal A also amends art 9, § 3

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base.

Effective for taxes levied after December 31, 1980, a percentage of the ad valorem property tax levy for operating purposes shall be exempt from collection on each class of property. The percentage exemption shall be separately calculated and applied for the levy of each unit of Local Government on each class of property, but shall not apply to revenue generated by the class of property from the levy of an increased number of mills over the millage rate levied by the unit of Local Government in the previous year. This exemption shall limit the annual increase in revenues generated from ad valorem property tax levies by the unit of Local Government on the class of property of the unit of Local Government, excluding new construction and improvement, to 6%, as if the current year’s millage rate, excluding the increased number of mills over the millage rate levied in the previous year, had been levied in the previous year. A millage rate shall not be increased above the rate levied in the previous year without approval of a majority of the qualified electors of the unit of Local Government voting thereon. The 6% limit may be increased or waived by approval of a majority of the qualified electors of the unit of Local Government voting thereon.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued which were authorized prior to December 23, 1978.

Proposal A also amends art 4, § 41; art 9, §§ 3, 8, & 30

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value.

Effective for taxes levied after December 31, 1980, a percentage of the ad valorem property tax levy for operating purposes shall be exempt from collection on each class of property. The percentage exemption shall be separately calculated and applied for the levy of each unit of Local Government on each class of property, but shall not apply to revenue generated by the class of property from the levy of an increased number of mills over the millage rate levied by the unit of Local Government in the previous year. This exemption shall limit the annual increase in revenues generated from ad valorem property tax levies by the unit of Local Government on the class of property of the unit of Local Government, excluding new construction and improvement, to 6%, as if the current year’s millage rate, excluding the increased number of mills over the millage rate levied in the previous year, had been levied in the previous year. A millage rate shall not be increased above the rate levied in the previous year without approval of a majority of the qualified electors of the unit of Local Government voting thereon. The 6% limit may be increased or waived by approval of a majority of the qualified electors of the unit of Local Government voting thereon.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment December 23, 1978.

Proposal A also amends art 4, § 41; art 9, §§ 3, 8, & 30

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of any class of property as finally equalized, excluding the value of new construction and improvements, has increased from the previous year by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied to that class of property in each unit of Local Government shall be reduced to yield the same gross revenue from that class of existing property, adjusted for changes in the General Price Level that could have been collected at the maximum authorized rate on the previous year’s assessed value.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal A also amends art 8, § 2; art 9, §§ 6, 6a, & 26a

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of any class of property as finally equalized, excluding the value of new construction and improvements, increases has increased from the previous year by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto to that class of property in each unit of Local Government shall be reduced to yield the same gross revenue from that class of existing property, adjusted for changes in the General Price Level, as that could have been collected at the existing maximum authorized rate on the prior previous year’s assessed value.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal A also amends art 8, § 2; art 9, §§ 6, 6a, & 26a

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of real property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied in each unit of Local Government shall be reduced to yield the same gross revenue from existing real property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value of real property.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued which were authorized prior to December 23, 1978.

Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 3, 8, & 30

Units of Local Government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of Local Government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of Local Government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of real property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing real property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value of real property.

The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment December 23, 1978.

Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 3, 8, & 30

Units of local government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of local government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of local government shall be reduced to yield the same estimated gross revenue as on the prior base. The assessed value of all real and tangible personal property, as finally equalized for the 1978 tax year pursuant to Section 3 of this article, may reflect from year to year commencing December 31, 1981, an inflationary increase which shall not exceed in any one year the general price level from the previous year except that any increase on property of the residential and agricultural classes shall not exceed 2.0 percent in any one year. All new property construction and additions to existing property shall be assessed to reflect the true cash value equal to but not exceeding the value of such new or added construction as if the value had been established for the 1978 tax year and as if it had been entered upon the tax roll for the 1978 tax year and subjected to the inflationary increases allowed in this section. The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal D also amends art 9, §§ 1, 2, 3, & 33

Units of local government are hereby prohibited from levying any tax not authorized by law or charter when this section is ratified or from increasing the rate of an existing tax above that rate authorized by law or charter when this section is ratified, without the approval of a majority of the qualified electors of that unit of local government voting thereon. If the definition of the base of an existing tax is broadened, the maximum authorized rate of taxation on the new base in each unit of local government shall be reduced to yield the same estimated gross revenue as on the prior base. If the assessed valuation of property as finally equalized, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the General Price Level from the previous year, the maximum authorized rate applied thereto in each unit of Local Government shall be reduced to yield the same gross revenue from existing property, adjusted for changes in the General Price Level, as could have been collected at the existing authorized rate on the prior assessed value.¶The assessed value of all real and tangible personal property, as finally equalized for the 1978 tax year pursuant to Section 3 of this article, may reflect from year to year commencing December 31, 1981, an inflationary increase which shall not exceed in any one year the general price level from the previous year except that any increase on property of the residential and agricultural classes shall not exceed 2.0 percent in any one year. All new property construction and additions to existing property shall be assessed to reflect the true cash value equal to but not exceeding the value of such new or added construction as if the value had been established for the 1978 tax year and as if it had been entered upon the tax roll for the 1978 tax year and subjected to the inflationary increases allowed in this section. The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on or contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this amendment.

Proposal D also amends art 9, §§ 1, 2, 3, & 33