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“school sinking fund”

2023 Senate Bill 63 / Public Act 26

Education: financing; use of school sinking fund; allow for school transportation.

Mackinac Center Analysis

Amends section 1212 (MCL 380.1212) of the Revised School Code. Section 1212 specifies the purposes for which a sinking fund tax, if approved by voters, may be used. Under current law, depending on the date of authorization, the sinking fund tax may be used for the purchase of real estate for the construction of school buildings, repair of school buildings, improvement of school security, and/or purchase of technology resources and upgrades. As passed by the Senate, in addition to the aforementioned items, SB 63 would allow a sinking fund tax to be used for the purchase of student transportation vehicles, maintenance equipment for those vehicles, trucks and vans under the Michigan Vehicle Code to carry equipment and personnel for the maintenance of school buildings, and maintenance equipment for those trucks and vans. If passed, SB 63 could lead to an increase in sinking fund millage rates and/or the number of districts creating sinking funds.

Introduced by Sen. Dayna Polehanki (D-5) on Feb. 9, 2023
Substitute concurred in by the Senate on March 2, 2023
Passed 28 to 10 in the Senate on March 7, 2023
Passed 61 to 45 in the House on April 20, 2023
Signed by Gov. Gretchen Whitmer on May 8, 2023

2019 Senate Bill 455 / 2020 Public Act 28

Give more tax breaks to particular “data center”

Introduced by Sen. Jim Stamas (R-36) on Aug. 28, 2019
Passed 27 to 11 in the Senate on Sept. 24, 2019
Passed 55 to 53 in the House on Dec. 11, 2019
Passed 27 to 10 in the Senate on Feb. 11, 2020
Passed 25 to 12 in the Senate on Feb. 11, 2020
Signed by Gov. Gretchen Whitmer on Feb. 13, 2020

2015 House Bill 4388 / 2016 Public Act 319

Authorize 3-mill "sinking fund" tax for school security and computers

Introduced by Rep. Mike McCready (R-40) on March 25, 2015
Passed 107 to 1 in the House on June 8, 2016
Passed 36 to 0 in the Senate on Oct. 20, 2016
Signed by Gov. Rick Snyder on Nov. 9, 2016

2009 House Bill 4313

Authorize 3-mill property tax increase for school buses and computers

Introduced by Rep. Mark Meadows (D-69) on Feb. 17, 2009
Passed 74 to 35 in the House on March 24, 2009

2007 House Bill 4141

Expand school “sinking fund” uses

Introduced by Rep. Mark Meadows (D-69) on Jan. 25, 2007
Passed 71 to 28 in the House on Dec. 11, 2008

2001 House Bill 4824

Expand school “sinking fund” uses

Introduced by Rep. Doug Hart (R-73) on May 24, 2001
Passed 95 to 2 in the House on Dec. 13, 2001