The mechanism that protects taxpayers from being overtaxed locally is the Headlee Amendment of 1978 (Headlee)—an amendment to Article IX, Section 6 of the Michigan Constitution. This amendment requires voter approval for any tax increase or new tax by local units of government.

The Headlee also requires that when the annual growth on property tax exceeds the rate of inflation, millage rates must be adjusted—meaning the taxes residents are paying for schools, parks, libraries, rec centers, etc. are decreased. This is called a “Headlee rollback.”

In order to increase the tax rate back to where it was before the rollback, voter approval is required. So, voters often will see on a ballot where a local unit of government is asking the community to “override” the Headlee rollback and return the millage to the original, higher tax amount—essentially asking voters to give up the protection offered by the Headlee.

Because voters are being asked to pay a higher tax than the reduced millage rate set by the Headlee, State law requires calling the rolled back amount an “increase” in taxes on the ballot proposal. It cannot be considered or called a “renewal.”

Residents can vote no to the increase and benefit from the tool meant to help them endure the fluctuations of inflation or vote yes and pay higher taxes than the law stipulates.

Of note is the upcoming millage proposal for Blendon residents who are being asked to vote for a Headlee override in order to receive continued access to the Howard Miller Public Library in Zeeland and the Gary Byker Memorial Library in Hudsonville. If the proposal fails, there will be a consequence.

The proposal states that due to the Headlee rollback, the millage rate has been reduced from .3 mills to .269 mills. If Blendon Township residents vote to override Headlee, giving themselves a tax increase, they will continue to have access to these two libraries and the Lakeland Library Cooperative.

However, if the majority of Blendon Township residents take the tax relief offered by the Headlee and vote against the increase, the proposal will fail and they will no longer be able to borrow materials from the two libraries or use the resources of Lakeland Library Cooperative.

These two libraries gave the same consequence to Olive Township two years ago. The first time the proposal was on the ballot, residents voted against the increase. But the second time, they voted to pay more taxes.

Spring Lake Township handled its library services to Crockery Township residents differently. Back in 2022, in a similar situation, the Spring Lake District Library asked Crockery Township residents for a tax increase of .0269 after the Headlee had rolled back the millage.

If the proposal to override the Headlee failed, rather than cutting Crockery Township residents off, those residents would have needed to apply for a non-resident library card for $80. The fee was approximately $30 more per year than if the proposal passed and they were taxed for the library services.

Perhaps Spring Lake was onto something. Perhaps, as AxMiTax has suggested, many of the services provided by the county, the townships, the schools, etc. would better benefit residents by charging a fee to those who actually use the services rather than adding more and more tax to an entire community.
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Understanding the August Primary Proposals

On the ballot this summer, will be county-wide as well as township-specific requests for voters to override the protection of the Headlee and give their approval to be charged higher taxes.

Contrary to the attorneys at Miller Canfield who explain that asking voters to override the Headlee must be framed as an “increase in taxes” rather than a renewal, each of the proposals on the upcoming ballot are called renewals—except for Park Township where the millage is called a “Renewal and Increase.” Each proposal mentions that the millage rate was rolled back by Headlee and asks residents to voluntarily override the Headlee so that they can pay more taxes.

Following are the proposals—broken down by county-wide and township—that will be on the ballot and the portion of the language used to reference the Headlee rollback and the increase being requested through an override:

OTTAWA COUNTY
Community Mental Health – Renewal and Restoration
‍… shall the total taxable property rate limitation in Ottawa County under Section 6 of Article IX of the Michigan Constitution of 1963… be increased and restored under the Headlee Amendment to the original amount…?

Parks and Open Space – Renewal and Restoration
… shall the total taxable property rate limitation in Ottawa County under Section 6 of Article IX of the Michigan Constitution of 1963… be increased and restored under the Headlee Amendment to the original amount...?

BLENDON TOWNSHP
Millage Renewal for Public Library Services
... shall an additional… be approved and levied to restore previous millage reductions under the “Headlee Amendment”…?

CHESTER TOWNSHIP
Proposal 1: Millage Renewal for Fire Protection and Emergency Services, and Related Equipment
… shall an additional … be approved and levied to restore previous millage reductions under the “Headlee Amendment”…?

Proposal 2: New Millage for Acquiring Fire Apparatus and Equipment
Shall the limitation on general ad valorem taxation within the Township of Chester imposed under Article IX, Section 6 of the Michigan Constitution be increased…?

CROCKERY TOWNSHIP
New Millage for Maintenance, Repair and Improvement of Roads
Shall the limitation on general ad valorem taxation within the Township of Crockery imposed under Article IX, Section 6 of the Michigan Constitution be increased…?

HOLLAND CHARTER TOWNSHIP
Millage Renewal Safety Proposition for Policing and Emergency Medical Response Services
Shall an expiring increase... reduced by required rollback… be renewed and increased…?

JAMESTOWN CHARTER TOWNSHIP
Proposal 1: Millage Renewal for Fire Department Operating Purposes
… shall an additional… be approved and levied to restore previous millage reductions under the “Headlee Amendment”…?

Proposal 2: Road Improvement Purposes
Shall the previously voted increase… be renewed and levied... to restore previous millage reductions under the “Headlee Amendment"...?

Proposal 3: Fire Department Operating Purposes
Shall the limitation on general ad valorem taxation within the Charter Township of Jamestown be increased…?

Library Millage Renewal Proposal
Shall Jamestown Charter Township... be authorized to levy a millage annually... which is a renewal of the previously authorized millage that expired in 2025…?

OLIVE TOWNSHIP
Millage Renewal for Road Improvement Purposes
Shall the limitation on the total amount of taxes which may be assessed against property in Olive Township… be increased...?

Millage Renewal for Fire Rescue Department (Equipment and Apparatus)
Shall the expired, previously increased limitation on the total amount of taxes which may be assessed against property in Olive Township… as provided in the Michigan Constitution of 1963, reduced… by required rollbacks, be renewed and increased…?

PARK TOWNSHIP
Public Safety Millage Renewal and Increase
Shall the previous voted increase in the tax limitations imposed under Article IX Sec. 6 of the Michigan Constitution in Park Township…, reduced …by the required rollbacks…, be renewed and increased…?

SPRING LAKE TOWNSHIP
Millage Renewal for Museum
Shall the previously increased limitation on the total amount of taxes which may be assessed against all property in Spring Lake Township…, as provided in the Michigan Constitution of 1963…, be renewed and increased…?

TALLMADGE CHARTER TOWNSHIP
Millage Renewal for Police and Fire
Shall an expiring voted increase…, reduced… by required rollback, be renewed and increased…?

WRIGHT TOWNSHIP
Millage Renewal for Fire Protection Services
Shall the previously voted increase in the tax rate limitation imposed under Article IX, Section 6 of the Michigan Constitution on general ad valorem taxes in Wright Township…, be renewed…?

No matter how the proposals are worded, they are all asking the same thing—will you choose to surrender the limitations placed on local units of government for your protection by the Michigan Constitution so that you can pay the higher taxes they seek?