University of Michigan Documents Center

Property and Sales Taxes
Adopted March 15, 1994


A proposal to increase the state sales and use tax rates from 4% to 6%, limit annual increases in property tax assessments, exempt school operating millages from uniform taxation requirement and require 3/4 vote of Legislature to exceed statutorily established school operating millage rates. The proposed constitutional amendment would:

  1. Limit annual assessment increase for each property parcel to 5% or inflation rate, whichever is less. When property is sold or transferred, adjust assessment to current value.
  2. Increase the sales/use tax. Dedicate additional revenue to schools.
  3. Exempt school operating millages from uniform taxation requirement.
  4. Require 3/4 vote of Legislature to exceed school operating millage rates.
  5. Activate laws raising additional school revenues through taxation including partial restoration of property tax.
  6. Nullify alternative laws raising school revenues through taxation, including an increase income tax, personal exemption increase, and partial restoration of property taxes.

Should this proposal be adopted? Yes___ No___

Michigan Constitution

Proposal A amended Title IX (Finance and Taxation) of the Michgan Constitution, Sections 3, 5, and 8.

News Coverage

The Detroit News/Free Press for Sunday, March 6, 1994, carried an extensive article on projected winners and losers in Section D (Business).

Corrections to Grace York
University of Michigan Library

This page last updated on June 28, 2002 [an error occurred while processing this directive]