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Summer Tax Resolution Reminder

October 1st, 2018

Does your school currently have a summer tax levy of either 50% or 100%? Does your school wish to continue levying summer taxes for the 2019 tax year? If the answer to both questions is “yes,” then your school’s board of education must adopt a resolu­tion to continue the summer tax levy and file a copy of that resolution with each city and township within your school’s boundaries on or before December 31, 2018. A suggested resolution form is attached to this news­letter. NOTE: Do not use the attached resolution if your school is: (A) considering the implementation of a summer tax levy for the first time, or (B) chang­ing the percentage of the summer tax collection.

A school that did not levy a summer tax in 2018 may institute a summer tax levy for 2019. Likewise, a school that previously authorized a 50% sum­mer tax collection and wants to increase to a 100% summer tax collection (or vice versa) may make that modifica­tion for 2019. To authorize a summer tax levy for the first time, or to modify the collection percentage, the board must adopt a different form of resolution at a properly noticed public meeting no later than December 31, 2018. To implement or modify a summer tax collection for 2019, please contact Thrun Law Firm and we will provide you with the required forms of public notice and resolution.

Please note that the State of Michigan pays the collection costs for the State’s education tax (6 mills) only if no other summer property tax is collected by the tax collecting unit (other than the State education tax and county taxes). If your school implements a par­tial or full summer tax levy and the only other summer tax collection occurring in your jurisdiction is the State’s education tax and county taxes, your school will be solely responsible for the applicable summer tax collection costs.