2023 Operating Millage Information Introduction photo

2023 OPERATING MILLAGE RENEWAL

MAY 2, 2023 BALLOT PROPOSAL On May 2, 2023, Napoleon Community Schools will seek an Operating Millage Renewal of 18.2225 mills. The ballot proposal, if approved, allows the school district to continue to levy 18 mills on most commercial, business, rental properties, vacant land, and second-home properties. This non-homestead millage renewal does not affect property taxes for primary home residences.

IMPORTANT FACTS

    • Election Day: May 2, 2023 from 7am-8pm.
    • This proposal does not impact the taxes on residential or most agricultural property.
    • This is a renewal of the current millages that voters approved in 2017.
    • This renewal is for a period of five years.
    • This is a renewal on non-homestead property only.
    • This is not a new tax, only a renewal to hold funding at current levels. In order for the District to receive its full per pupil foundation allowance from the state, the District must levy 18 mills on non-homestead properties.
    • This money is used for district operations.
    • This money cannot be replaced by other sources.
    • Even though primary households are not affected, state law requires a district-wide election to approve this millage.
    • Due to the Headlee Amendment rollback, Napoleon Community Schools is at risk of losing the full 18 mills that non-homestead property owners pay for schools. 
    • Under state law, Napoleon Community Schools may only levy 18 mills for general operating purposes.
    • The extra .2225 mills on the ballot, while restricting the District to levy no more than 18 mills by law, guards against future Headlee rollbacks.

 

BALLOT LANGUAGE Napoleon Community Schools – Operating Millage Renewal Proposal

This proposal will allow the school district to continue to levy the statutory rate of not to exceed 18 mills on all property, except principal residence and other property exempted by law, required for the school district to receive its revenue per pupil foundation allowance and renews millage that will expire with the 2023 tax levy.

Shall the currently authorized millage rate limitation of 18.2225 mills ($18.2225 on each $1,000 of taxable valuation) on the amount of taxes which may be assessed against all property, except principal residence and other property exempted by law, in Napoleon Community Schools, Jackson and Washtenaw Counties, Michigan, be renewed for a period of 5 years, 2024 to 2038, inclusive, to provide funds for operating purposes; the estimate of the revenue the school district will collect if the millage is approved and 18 mills are levied in 2024 is approximately $1,639,242 (this is a renewal of millage that will expire with the 2023 tax levy)?

FREQUENTLY ASKED QUESTIONS

WHAT IS A NON-HOMESTEAD MILLAGE? Non-homestead property includes all taxable property within the District with the exception of a family’s primary residence, most agricultural, certain forestry property, and certain industrial and commercial personal property. Non-homestead property includes industrial, commercial and some agricultural real estate and ‘second homes.’ A non-homestead millage refers to the rate at which non-homestead properties are taxed. 

WILL MY TAX RATES INCREASE IF THIS PROPOSAL IS PASSED? There is no tax increase to homeowners. This millage proposal is only for non-homestead properties, like commercial, business, rental properties, vacant land, and second-home property owners. The ballot measure is to renew the 18 mills that are levied on non-homestead properties. The standard formula for determining millage rates as actual dollars is: One mill equals $1 of tax per $1,000 of the taxable value of a property.  

WHY DO DISTRICTS LEVY 18 MILLS FROM NON-HOMESTEAD PROPERTIES? Each district in the State of Michigan uses the per pupil funding allotment to plan its annual budget. The state determines the per- pupil amounts during their annual budget process. In determining the state aid funding, the state assumes each district is collecting 18 mills from its non-homestead properties. The state then backs out the non-homestead property taxes (the full 18 mills) before sending the district its monthly payments. With the full 18 Mills, Napoleon Community Schools’ per pupil allowance for 2022-2023 is $9,150. Without the full 18 mills, the District cannot collect the full amount per each pupil (student).

Napoleon Community Schools has been collecting 18 mills as the non-homestead operating millage since Proposal A passed in 1994. The 2023 Operating Millage Renewal, if passed, allows the District to renew the full 18 mills through 2028 and claim the full per-pupil allotment. 

HOW WILL THE NON-HOMESTEAD MILLAGE FUNDS BE USED? The funds from the non-homestead Headlee restoration millage go directly into the District’s general fund, which supports day-to-day operations, like programs, curriculum materials, facilities, and employee salaries. 

WHAT HAPPENS IF THE NON-HOMESTEAD MILLAGE IS NOT APPROVED? If the District were unable to collect the full 18 Mills allowed under Proposal A, the district’s operating revenues would decline, reducing the District’s ability to fund day-to-day operations. Please email questions to kendra.leib@jcisd.org Paid for by Napoleon Community Schools, 200 West St., Napoleon, MI 49261