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What if a local unit is collecting a summer tax levy for a school district and it impacts only a portion of the taxing unit - because the school district does not encompass the whole local unit? How is the $2.50 retaining fee applied?
The State Education Tax Act provides that the township, city, or county may retain the $2.50 per billable parcel when only the State Education Tax, county allocated, and/or village taxes are billed.
MCL 211.905b specifically provides that "(t)his section applies only to a city or township, or that portion of a city or township, in which no property taxes, other than" the State Education Tax, county allocated, and/or village taxes are levied.
As more than one school district may be located in a tax collecting unit, and a school district may not encompass the whole taxing unit, for those parcels where school district taxes are being levied in the summer, the $2.50 retaining fee may not be applied, but the $2.50 retaining fee may be applied to the other parcels in the taxing unit where only the State Education Tax, county allocated, and/or village taxes are billed.