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• Introduced by Rep. Goeff Hansen (R) on September 6, 2005, to allow local governments to levy “special assessments” to pay for local police and fire protection either on a per-parcel flat rate basis, or on an “ad valorem” basis like regular property taxes (meaning the assessment is based on the value of the property). Traditionally, special assessments, which are essentially a property tax, were levied against particular properties to pay for services that especially benefit individual parcels, like a new sewer line serving a particular street. Increasingly they are being used to pay for core government services that do not especially benefit particular parcels. Some believe that this is done because special assessments are not subject to the popular vote on new taxes requirement of the Headlee Amendment. See the report by the Citizens Research Council, ”Ad Valorem Special Assessments in Michigan”.
  • Referred to the House Tax Policy Committee on September 6, 2005.