MI HB4753

Authorizes counties, townships, cities, and villages to levy equal special assessments on individual parcels of property (excluding tax-exempt properties) to fund community centers and public safety services.

Requires the governing body to adopt a resolution, estimate costs, and hold a public hearing with notice published in newspapers or posted in at least 3 public places at least 5 days before the hearing.

Mandates voter approval through a general or special election before the special assessment can be implemented.

Allows local units of government to issue bonds in anticipation of special assessment collection, with bond amounts not exceeding the special assessment total, subject to the Revised Municipal Finance Act.

Assessments are levied on a per-parcel equal basis rather than ad valorem (property value-based) basis.