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.

Additionally, the Headlee requires local units of government to reduce millages when annual growth on existing property is greater than the rate of inflation. What this means is that when annual property taxes exceed the rate of inflation, millage rates will be adjusted and the taxes residents are paying for schools, parks, libraries, rec centers, etc., will decrease. This is called a “Headlee rollback.”

In order to increase the tax rate for the millage back to the original rate, 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 provision offered by the Headlee of paying lower taxes to reflect the rate of inflation.

Because voters would pay a higher tax than the reduced millage rate set by the Headlee if the proposal passes, 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 Blendon Township residents take the tax relief offered by the Headlee and vote against the increase and the proposal fails, they will no long be able to borrow materials for 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 completely 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.

Rather than cutting Crockery Township residents off, if the proposal to override the Headlee failed, the Crockery Township residents would need to apply for a non-resident library card, for which the fee was currently $80 per year, a mere approximately $30 more per year than if the proposal passed and they were taxed for the library services.

Perhaps Spring Lake is onto something. Perhaps 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.

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 Headlee and give their approval for taxes to be increased.

Contrary to attorneys at Miller Canfield who outline 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 “Renewal and Increase.” Each mentions that the millage rate was rolled back by Headlee and each wants residents to override the Headlee so that they can pay the higher tax.

Following are the proposals—broken down by county-wide and township—that will be on the ballot and 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 by the Michigan Constitution so that you can pay the higher taxes they seek?