Special Education Headlee Restoration Millage - March 10, 2020

The Ingham Intermediate School District (ISD) service area will be seeking a Headlee Restoration Millage vote on March 10, 2020. If approved, this restoration would generate $2,300,000 of special education funds annually to support special education students, purchase equipment and upgrade facilities for students attending public schools in the Ingham ISD service area. PDF DocumentHeadlee Brochure

What is the Headlee Amendment?

In 1978, Michigan voters approved an amendment to the Michigan Constitution known as the Headlee Amendment. This amendment included a number of provisions related to state and local taxes, including those which support schools.

What is a Headlee Rollback?

The state-created Headlee Amendment caps property tax increases at the rate of inflation. When the taxable values of properties rise faster than the rate of inflation, the actual tax levy is rolled back. As a result of a Headlee Rollback, schools collect less revenue than originally approved by voters.

What does a Headlee Restoration Mean for special education students?

The Headlee Amendment to the Michigan Constitution caps property tax increases at 5% or the rate of inflation, whichever is less. Since the growth rate of property values sometimes exceeds the rate of inflation, the actual millage rate is rolled back and decreases when this occurs. The amount of the roll back is called the Millage Reduction Fraction (MRF). In the Ingham ISD service area, our special education millage has eroded .2438 mill since 1988. As a result, Ingham ISD has been collecting less millage than originally approved by taxpayers for special education students. If approved, this would restore the .2438 mill for special education that was previously approved by voters to the original amount of 4.75 for a period of 20 years.

What will this cost me as a taxpayer?

A taxpayer who owns a home with a market value of $125,000 (taxable value of $62,500) will pay $15.24 per year or $1.27 per month in restored millage. The funds generated from this restoration will support students in special education.



This proposal requests additional millage to permit the continued levy by the intermediate school district of the maximum mills for special education previously approved by the electors.

Shall the current charter limitation on the annual property tax rate for the education of students with a disability in Ingham Intermediate School District, Michigan, be increased by 0.2438 mill ($0.2438 on each $1,000 of taxable valuation) for a period of 20 years, 2020 to 2039, inclusive (this increase will allow the intermediate school district to levy the maximum rate of 4.75 mills previously approved by the electors that has been reduced as required by the Michigan Constitution of 1963); the estimate of the revenue the intermediate school district will collect if the millage is approved and levied in 2020 is approximately $2,300,000 from local property taxes authorized herein?

Headlee Rollback Q & A

Q: How will districts use the funds collected from this tax restoration?
A: If approved, this restoration would generate $2,300,000 of special education funds annually to support students, purchase equipment and upgrade facilities for special education students attending public schools in the Ingham ISD service area.

Q: Is this a new tax? Why are taxpayers being asked to vote on this restoration?
A: It is not a new tax. Tax rates on property values were rolled back as property values have increased. If approved, this would restore the millage to the original rate approved by voters.

Q: How much would this cost residents?
A: If approved, a taxpayer who owns a home with a market value of $125,000 (taxable value of $62,500) would pay $15.24 per year or $1.27 per month for the restoration of this tax levy. The funds generated from this restoration would support students in special education.

Q: What is the median home value in Ingham County?
A: The median home value, according to Ingham County tax assessments, is $123,700. 

Q: Will my home property taxes go down if this is defeated? 
A: No, taxes will not be reduced.

Q: When do I vote?
A: March 10, 2020

Q: When will the absentee ballot be available?
A: By January 25, 2020

Q: Where do I go to vote?
A: Voting takes place in the same locations as national and state elections.

Q: When are the polls open?
A: From 7:00 a.m. until 8:00 p.m.

Q: What is the last day I can register to vote?
A: Voters may register in person until March 10, 2020. Submissions by mail must be postmarked by February 24, 2020.

Q: Who can vote in this election?
A: Every registered voter who lives in the school districts of Dansville, East Lansing, Haslett, Holt, Lansing, Leslie, Mason, Okemos, Stockbridge, Waverly, Webberville and Williamston attendance area, whether a property owner, or not, is eligible to vote.