POLICE & FIRE SPECIAL ASSESSMENTS                                                   S.B. 1235 (S-2):

                                                                                                    SUMMARY OF BILL

                                                                                                  ON THIRD READING

 

 

 

 

 

 

 

 

 

Senate Bill 1235 (Substitute S-2 as reported by the Committee of the Whole)

Sponsor:  Senator Peter MacGregor

Committee:  Finance

 


CONTENT

 

The bill would amend Public Act 33 of 1951 (which provides for police and fire protection for certain villages, townships, and cities) to do the following:

 

 --    Specify that, after December 31, 2018, a special assessment levied under the Act would have to be spread on the taxable value of the property assessed based on the special benefit provided to the property assessed and could not be based on police and fire protection provided in a previous year to assessed property.

 --    Require a special assessment imposed under the Act to be levied on all properties within the special assessment district established under the Act other than properties exempt from the collection of taxes under the General Property Tax Act.

 

The bill would take effect on January 1, 2019.

 

MCL 41.801                                                            Legislative Analyst:  Drew Krogulecki

 

FISCAL IMPACT

 

The bill would have no fiscal impact on the State and an indeterminate fiscal impact on affected townships. It is not possible to know whether the changes in the bill would make future requests for special assessments more or less likely to pass. If more special assessments were approved, the townships affected would have the opportunity to issue bonds for police and fire protection, which could allow for more immediate purchasing power. Conversely, if fewer special assessments were approved, the affected townships would not receive the additional purchasing power.

 

Date Completed:  12-6-18                                                    Fiscal Analyst:  Ryan Bergan

 

 

 

This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.