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When does district library debt millage have to be collected?

The District Library Financing Act, Act 265 of 1988, specifically MCL 397.288, provides that the taxes shall be levied and collected with the county taxes. When this section was enacted, county taxes were collected exclusively in the winter. MCL 211.44a established a shift to a summer tax collection for county allocated mills beginning with the 2005 summer tax collection. Most counties still have other mills being levied as part of the winter taxes. For those counties with a winter tax, the district library debt mills may still be collected as part of the winter property taxes.

If a district library has voter approval to issue new debt mills, or elects to shift the debt mills to a summer tax collection, this could impact potential revenue for the tax collector. A township, city, or county may be eligible to retain a $2.50 per billable parcel fee related to summer tax collection if collecting only the State Education Tax, county allocated mills, and/or village taxes.