A Closer Look At Your Tax Statement

The following is an explanation of each millage that comprises your summer and winter tax statements. Please notice on your tax bill which school district you are in as it relates to which items are on your tax bill. The voting dates listed in these descriptions were provided by the taxing entity's L-4029 millage request reports.

The Saline Area School district line items are all issued on the summer bill only. Ann Arbor and Milan school districts have millages with 50% on the summer bill and 50% on the winter bill.

School Operating:

This millage is another component of Proposal A of 1994. Under the proposal a school district can levy 18 mills for school operating purposes. An exempt principal residence is not subject to the levy of school operating millage. For the majority of Pittsfield tax payers, this line item will be zero as your property is your principal residence and it is exempt from this tax. Businesses, rental properties and people owning multiple properties will pay the school operating millage. This millage is directly distributed to the local school districts.

School Debt:

Special elections were held to enable schools to levy millages for such things as school construction or renovation. Each school district has held various elections for these millages. Please contact your local school district for more detailed information. This millage is distributed directly to the local school districts.

Sinking Fund:

Special elections were held to enable schools to levy for making large scale repairs. These funds can be used in very limited ways for facility improvements. General operating cost including non-ordinary repairs cannot be paid from this fund. Please contact your local school district for more detailed information. This millage is distributed directly to the local school districts.

Supplemental Fund:

The supplemental fund is applied to the principle residence only of the Ann Arbor School District. It goes towards the School Operating. This was voted on by the residents of the Ann Arbor School District. This millage is distributed directly to the Ann Arbor School District.

Saline Recreation:

The Recreation Fund was approved by Saline District residents and these funds are used to support the Senior Center, Cultural Arts Center, Pool, General Recreation programs and other Community projects. It is referred to as CARES (Cultural Arts, Recreation, Enrichment and Senior Citizens). This millage is distributed directly to the Saline School District.

State Ed:

The State Education Tax Act is a part of the 1994 Proposal A, it changed the way in which elementary-secondary education is funded in Michigan. The State levies the 6 mills state education tax statewide and a 6 mill rate on all real and tangible personal property not otherwise exempt from the property tax. This is listed on the summer bill only. The Township distributes this tax to the county treasurer who then forwards it to the State of Michigan. The State adds those funds to other revenue of the School Aid Fund and redistributes the funds back to the local districts.

Washtenaw Community College (WCC):

This line item appears on tax statements for the Washtenaw County Residents. It is for operation of the community college. The special election votes occurred in 1965, 1986, 2004 & 2008. This is listed on the summer bill only. The millage is distributed directly to Washtenaw Community College.

Washtenaw Intermediate School District (WISD):

This line item is for the operation of the intermediate school district and provides funds for both the WISD's general operating and special education expenditures for Washtenaw County. This is listed on the summer bill only. The millage is distributed directly to Washtenaw Intermediate School District.

Washtenaw County Operating:

This millage represents all of the operating millage established through Washtenaw County's Charter. It encompasses the Administration offices, Sheriff's department, Public Health, Road Commission, County courts and more (visit www.washtenaw.org to view all of the County's departments). This is listed on the summer bill only. The millage is distributed directly to the County.

Summer Bill Library:

This millage is for the operation of the Ann Arbor District Library. Residents only pay this millage if you are in the Ann Arbor School District. A permanent millage was voted on in 1996. The millage is distributed directly to the Ann Arbor District Library.

Winter Bill Library:

This millage is for the operation of the Saline District Library. Residents only pay this millage if you are in the Saline School District. A permanent millage was voted on in 1991. The millage is distributed directly to the Saline District Library.

Township:

This line item consists of three areas General Operating, Public Safety, and Parks and Recreation. The general operation millage was voted on in 1972. The Public Safety millage was recently voted on in 2021. The Parks millage was voted on in 2004. This is listed on the winter bill only. The total millage is distributed to the Township.

County Parks:

This line item is for Parks & Recreation purposes, including acquisition, maintenance and operation of park lands and recreation facilities. This millage was voted on in 2004, and 2008. This is listed on the winter bill only. This millage is distributed to the County.

County National Area:

This line item is for the purpose of purchasing Natural Areas in order to preserve them, paying the costs of operating land preservation programs and paying the costs of maintaining the land purchased. This millage was voted on in 2000. This is listed on the winter bill only. This millage is distributed directly to the County.

County EECS:

This line item is to provide funding to improve the County Enhanced Emergency Communications System by constructing additional towers, upgrading the existing infrastructure and purchasing the necessary equipment. This is listed on the winter bill only. This millage was voted on in 2006. The millage is distributed directly to the County.

County HCMA:

(Huron-Clinton Metropolitan Authority) This line item is to fund Capital Improvements and Operations of the Huron-Clinton Metroparks, for example; Delhi Metropark, Hudson Mills Metropark and Dexter-Huron Metropark. This tax is a part of Act 147 of 1939 in an election held 1940. This is listed on the winter bill only. This millage is distributed to the County which then redistributes it to the Huron-Clinton Metropolitan Authority.

County Veterans Relief:

This tax is for the purpose of funding Washtenaw County's obligation to provide financial relief and services for the Washtenaw County veterans, including the payment of eligible indigent veteran claims, and to fund the administration of Washtenaw County Department of Veterans Affairs. This is listed on the winter bill only. This millage is directly distributed to the County.

County Roads:

This tax is to provide funding to the Washtenaw County Road Commission, Washtenaw County Parks & Recreation, and various cities, villages, and townships of Washtenaw County to maintain, construct, resurface, reconstruct or preserve roads, bike lanes, streets and paths. This millage was voted on in 2016. This is listed on the winter bill only. This millage is directly distributed to the County.

County Community Mental Health and Public Safety Preservation:

This is a new millage of 1 mill for 8 years, effective collection date starting on your winter 2018 tax bill, voted on in 2017. This millage increases funding for the Washtenaw County Community Mental Health Department, Sheriff's Office, and local governments that maintain their own police force to provide increased financial support for the mental health crisis, stabilization and prevention, and to increase collaboration between these entities. This millage is directly distributed to the County.

County Soil & Conservation District:

This is a new millage of 0.02 for the period of 6 years, effective collection date starting on the winter 2020 tax bill. This millage is to help create a comprehensive conservation programming for all (including protection of surface and groundwater, increasing wildlife habitat, woodlot management, reforestation and tree planting, invasive species removal and more), engage the community, expand tools and resources to residents, and provide agricultural educational opportunities for Washtenaw County. This millage is directly distributed to the County.

Special Assessments:

(Special Assessment districts for specific township projects, street lighting maintenance or installation, County drains and delinquent utilities). These line items are added to the tax bill, not as a tax, but as a billing method. If you are tax exempt, you are not exempt from these line items. If you have any question regarding a special assessment please contact the Treasurer's office at 734.822.3140.

*Millage rates are subject to change within the guidelines of the General Property Tax Act 206 of 1893 MCL 211.34d, also known as "Headlee".

*School Operating FC is a foreclosure line item that does not apply to a property unless it has been foreclosed and has requested a specific exemption.