A Closer Look at your Summer Tax Bill

Summer Tax Statement Explanation

The following is an explanation of each millage that comprises your 2023 summer tax statement. Please notice on your tax bill, your school district abbreviation immediately follows the tax description i.e. SET PC means State Education Tax for Plymouth Canton Schools.

SET:  (State Education Tax) 6 mills - The SET was one of several components of Proposal A of 1994 that changed the way in which elementary-secondary education is funded in Michigan. The state levies the SET statewide at a six-mill rate on all real and tangible personal property not otherwise exempt from the property tax. This millage is distributed to the county treasurer who then forwards it to the State of Michigan.

SCH DEBT:  (School Debt) 4.0000 (Ply Canton); 4.4800 (Wayne Westland); 2.98 (Van Buren) SINKING FUND 1.0000 (Wayne Westland) 1.7500 (Van Buren) Special elections are held to enable schools to levy millage for such things as school construction or renovation. This line item could be a combination of several elections your school district has had over the years. Sometimes the millage is labeled DEBT other times it can be referred to as SINKING FUND which is another debt financing vehicle. Please contact your school district for more detailed information on their debt millage. This millage is distributed directly to the school district.

SCH OPER:  (School Operating) 18.0000 (Ply Canton); 17.4798 (Wayne Westland); 18.0000 (Van Buren) This millage is another component of the Proposal A of 1994. Under the proposal, a school district can levy 18 mills for school operating purposes. An exempt PRINCIPAL RESIDENCE (aka Homesteaded) property is not subject to the levy of school operating millage. For the majority of Canton taxpayers, 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 distributed directly to the school district.

SCC:  (Schoolcraft Community College) 2.2700 Mills - This millage is paid by the taxpayers within the Plymouth Canton School district only. The monies collected from this line item are distributed directly to Schoolcraft College for general operations. There have been elections in 1962, 1966, 1986 which allow the college to levy the millage in perpetuity. The 2018 election expires in 2028.

WAYNE COUNTY:  (Wayne County) 5.6099 Mills - This millage represents all the operating millage established through Wayne County’s charter which took effect in 1981. There is also a WAYNE COUNTY millage line item on your winter tax statement. That is for extra voted millage of approximately one mill. This millage is distributed to Wayne County.

ADMIN FEE:  (Administration Fee)  1% - approved by the Canton Board of Trustees in 2012, the 1% administration fee is used to defray the costs of property assessment, defending the roll, levying, collecting and distributing property taxes for other taxing entities. This is allowed by section 211.44 of the General Property Tax Act. The 1% fee is charged against all millage on the summer tax statement.