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Mackinac Center for Public Policy
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2013 House Bill 4147: Revise basis of public-safety “special assessment” levies
  1. Introduced by Rep. Joseph Graves (R) on January 30, 2013, to allow local "special assessment" property taxes that are imposed on top of regular property taxes and earmarked for police and fire services to be levied on a flat-rate per parcel basis, rather than on based on the assessed value of each parcel (called “ad valorem” in the tax laws). Special assessments were originally intended to only fund improvements that especially benefit properties within a certain "district," but today are often imposed for core government services like public safety, and differ little from regular property taxes, except they are not subject to a vote of the people and other constitutional restrictions.
    • Referred to the House Tax Policy Committee on January 30, 2013.
      • Reported in the House on March 13, 2013, with the recommendation that the substitute (H-1) be adopted and that the bill then pass.
    • Substitute offered in the House on April 11, 2013. The substitute passed by voice vote in the House on April 11, 2013.
  2. Passed 57 to 50 in the House on April 18, 2013, to allow local "special assessment" property taxes that are imposed on top of regular property taxes and earmarked for police and fire services to be levied on a flat-rate per parcel basis, rather than the assessed value of each parcel (which is called “ad valorem” in the tax laws). Special assessments were originally intended to only fund improvements that especially benefit properties within a certain "district," but today are often imposed for core government services like public safety, and differ little from regular property taxes, except they are not subject to a vote of the people and other constitutional restrictions.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the Senate on April 23, 2013.
    • Referred to the Senate Finance Committee on April 23, 2013.

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