Types of tax issues
1. Regular operating levy2. Emergency levy3. Millage incremental levy4. Dollar incremental levy5. Replacement levy6. Combination (dual purpose)7. School district income tax8. City/school income tax
Emergency Levy
• Dollar amount is stated• Ballot shows millage rate• Mills are adjusted to the
amount of the levy • School income remains same for life of levy• Voted for 1-10years
Millage Incremental Levy
• Voted for continuing period of time or 1-10 years
• Voters can approve up to 5 different rates over life of levy
Example: 5 mills, additional 2 mills in years 2-3 and an additional mill in years 4-5.
• Voted in dollar amounts or % increases
• Up to 5 different amounts or %’s • Voted for 1-10 years
Example: Tax voted to produce 1 million in year one and an additional 200,000
increment each year in years 2-5.
Dollar Incremental Levy
Replacement Levy
• can replace all or part of expiring levy
• must be for same purpose (operating, perm. improv.)• can raise more dollars even
though millage remains same• requires 2/3 vote of board
Combination Levy
• voters accept/reject package• allowable combinations: operating/perm.improvement
orbond issue/property tax
or bond issue/income tax
School District Income Tax
• can be approved for specified years or continuing• can only be place on ballot 2
times/yr.• issues for 5+ yr. may be repealed• paid by residents, estates and
unincorporated businesses