HOUSE JOINT RESOLUTION N


     March 13, 1997, Introduced by Rep. Kukuk and referred to the Committee on Tax Policy.


        A joint resolution proposing an amendment to the state con-

   stitution of 1963, by amending section 3 of article IX and adding

   section 37 to article IX, to levy special assessments on the tax-

   able value of the property assessed.

        Resolved by the Senate and House of Representatives of the

   state of Michigan, That the following amendment to the state con-

   stitution of 1963, to levy special assessments on the taxable

   value of the property assessed, is proposed, agreed to, and sub-

   mitted to the people of the state:

 1                                ARTICLE IX

 2         Sec. 3.  The legislature shall provide for the uniform gen-

 3    eral ad valorem taxation of real and tangible personal property

 4    not exempt by law except for taxes levied for school operating

 5    purposes.  The legislature shall provide for the determination of

 6    true cash value of such property; the proportion of true cash


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 1    value at which such property shall be uniformly assessed, which

 2    shall not, after January 1, 1966, exceed 50 percent; and for a

 3    system of equalization of assessments.  For taxes levied in 1995

 4    and each year thereafter AND FOR SPECIAL ASSESSMENTS LEVIED IN

 5    1997 AND EACH YEAR THEREAFTER, the legislature shall provide that

 6    the taxable value of each parcel of property adjusted for addi-

 7    tions and losses, shall not increase each year by more than the

 8    increase in the immediately preceding year in the general price

 9    level, as defined in section 33 of this article, or 5 percent,

10    whichever is less until ownership of the parcel of property is

11    transferred.  When ownership of the parcel of property is trans-

12    ferred as defined by law, the parcel shall be assessed at the

13    applicable proportion of current true cash value.  The legisla-

14    ture may provide for alternative means of taxation of designated

15    real and tangible personal property in lieu of general ad valorem

16    taxation.  Every tax other than the general ad valorem property

17    tax shall be uniform upon the class or classes on which it

18    operates.  A law that increases the statutory limits in effect as

19    of February 1, 1994 on the maximum amount of ad valorem property

20    taxes that may be levied for school district operating purposes

21    requires the approval of 3/4 of the members elected to and serv-

22    ing in the Senate and in the House of Representatives.

23         SEC. 37.  AD VALOREM SPECIAL ASSESSMENTS LEVIED IN 1997 AND

24    EACH YEAR AFTER 1997 SHALL BE LEVIED ON THE TAXABLE VALUE OF THE

25    PROPERTY ASSESSED.  TAXABLE VALUE IS THAT VALUE DETERMINED PURSU-

26    ANT TO SECTION 3 OF THIS ARTICLE.





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 1         Resolved further, That the foregoing amendment shall be

 2    submitted to the people of the state at the next general election

 3    in the manner provided by law.


















































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