HB 4953 Summary

• Beginning January 1, 2019, intermediate school districts may only levy taxes for operating purposes, area career and technical education programs, regional enhancement property, and special education if the board is popularly elected under sections 615 to 617.

• Intermediate school districts may levy ad valorem property taxes at rates up to 1.5 times the mills authorized in 1993 for operating purposes (section 625a) and special education purposes (section 1724a), subject to the new popular election requirement.

• Area career and technical education programs require voter approval to establish but may levy up to 1 mill if no millage was authorized in 1993, or up to 1.5 times 1993 authorization levels if millage existed then (section 681).

• Regional enhancement property taxes may be levied at up to 3 mills to enhance local school district operations if approved by intermediate school electors (section 705).

• Summer property tax levies for intermediate school districts require board resolution and coordination with cities and townships for collection, with specific timelines and deferral options for agricultural properties (section 1613).