Article IX
Sec. 6: Except as otherwise provided in this constitution, from and after January 1, 1973, the total amount of general ad valorem taxes imposed upon real and tangible personal property for all purposes in any one year shall not exceed
1526 mills on each dollar of the assessed valuation of property as finally equalized.Under procedures provided by law, which shall guarantee the right of initiative, separate tax limitations for any county and for the townships and for school districts therein, the aggregate of which shall not exceed 18 mills on each dollar of such valuation, may be adopted and thereafter altered by the vote of a majority of the qualified electors of such county voting thereon, in lieu of the limitation hereinbefore established. These limitations may be increased to an aggregate of not to exceed 50 mills on each dollar of valuation, for a period of not to exceed 20 years at any one time, if approved by a majority of the electors, qualified under Section 6 of Article II of this constitution, voting on the question.Except as otherwise provided in this Constitution, from and after January 1, 1973, and within the 26 mill limitation, (1) the levy of general ad valorem taxes for general elementary and secondary public school operation purposes, as defined by law, shall be prohibited, except that under procedures provided by law any school district may impose in any one year not to exceed 6 mills for elementary and secondary public school district program enrichment purposes, as defined and equalized by law, if approved by a vote of a majority of the qualified electors of the school district voting thereon; (2) the total amount of general ad valorem taxes imposed in any one year for all purposes by any taxing unit for intermediate school district, vocational education, special education and compensatory education purposes, as defined by law, shall not exceed 41⁄2 mills, as defined and equalized by law; (3) the total amount of general and ad valorem taxes imposed in any one year for all purposes by any county shall not exceed 8 mills and by any township shall not exceed 11⁄2 mills, as shall be provided by law; (4) any county or any township therein, under procedures provided by law which shall include provisions for the allocation thereof, may impose in any one year not to exceed 6 mills, in the aggregate, if approved by a majority vote of the qualified electors of such county or township voting thereon.
The foregoing
limitationslimitation shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidences of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued, which taxes may be imposed without limitation as to rate or amount, but only at rates and in amounts sufficient to make such payments; or to taxes imposed for any other purpose by any city, village, community college district, charter county, charter township, charter authority or other authority, the tax limitations of which are provided by charter or by general law; provided, however, no bonds or other evidences of indebtedness to pay operating expenses shall hereafter be issued which are payable from general ad valorem taxes imposed without limitation as to rate or amount except as provided by law.
In any school district which extends into two or more counties, property taxes at the highest rate available in the county which contains the greatest part of the area of the district may be imposed and collected for school purposes throughout the district.The legislature shall establish a program of general state taxation and a method of distributing funds for the support of elementary and secondary public school districts to assure equal and quality educational opportunity for all students.
The legislature shall establish a method of distributing supplementary funds for intermediate school districts, vocational education, special education, and compensatory education purposes which shall take reasonable account of local or regional variations of the needed level of services and the cost thereof.
