Instructions For Form L-4025 (And L-4025 Sev) (Page 6 of 8) in pdf

The first column in the chart below names several types of tax millages which a LOCAL school district

may levy. The second column indicates whether the levy is made against ALL PROPERTIES IN THE

LOCAL SCHOOL DISTRICT or against only NON-HOMESTEAD AND NON-QUALIFIED

AGRICULTURAL PROPERTIES IN THE LOCAL SCHOOL DISTRICT.

Type of Millage Levied by Local School

Properties Against Which the Millages

District

are Levied

Supplemental (Hold Harmless) Millage

ALL PROPERTIES IN THE LOCAL SCHOOL

DISTRICT

Up to 18 mills of operating millage when there is no

NON-HOMESTEAD

AND

NON-QUALIFIED

supplemental (Hold Harmless) millage levied or when

AGRICULTURAL PROPERTIES IN THE LOCAL

there is less than 18 mills of supplemental (Hold

SCHOOL DISTRICT

Harmless) millage levied

Millage levied under MCL 380.1212 for the purpose of

ALL PROPERTIES IN THE LOCAL SCHOOL

creating a building and site sinking fund. This levy is

DISTRICT

subject to the "Headlee" rollback but NOT the "Truth in

Taxation" rollback

Millage levied for operating a community college under

ALL PROPERTIES IN THE LOCAL SCHOOL

Part 25 of the School Code of 1976.

DISTRICT

Certain millages levied for the operation of a library.

ALL PROPERTIES IN THE LOCAL S CHOOL

Please see MCL 380.1211(8)(f)(iv and v) for details

DISTRICT

Certain taxes levied for operation of a community

ALL PROPERTIES IN THE LOCAL SCHOOL

swimming pool. Please see MCL 380.1211(8)(f)(vi) for

DISTRICT

details.

IMPORTANT NOTE: Starting in 1997, the LOCAL school district is no longer authorized to levy an

Enhancement Millage of up to 3 mills. MCL 380.705 provides that, starting in 1997, the enhancement

millage may be levied by the INTERMEDIATE school district if approved by the voters of the

intermediate school district.

If a LOCAL school district levies one of the millages listed in the chart above against ALL PROPERTIES

IN THE LOCAL SCHOOL DISTRICT, then the assessor is required to provide the information required

by STC Form L-4025 (and L-4025 SEV when necessary) for the group consisting of ALL PROPERTIES

IN THE LOCAL SCHOOL DISTRICT.

If a LOCAL school district levies one of the millages listed in the chart above against the NON-

HOMESTEAD AND NON-QUALIFIED AGRICULTURAL properties in the LOCAL school district,

then the assessor is required to provide the information required by STC Form L-4025 (and L-4025 SEV

when necessary) for the group consisting of NON-HOMESTEAD AND NON-QUALIFIED

AGRICULTURAL properties in the LOCAL school district. There are special instructions below that

must be followed when it is necessary to provide information about the NON-HOMESTEAD AND

NON-QUALIFIED AGRICULTURAL group of properties.

2005 Forms L-4025, L-4025 SEV, L-4028, L-4028IC

Page 6

March 1, 2005

Instructions For Form L-4025 (And L-4025 Sev) Page 6

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