Stagnant Teacher Salaries in Michigan: Recent Impact of Unfunded Retirement Obligations

September 2019 | Memorandum 1159 Even as the average amount of per-pupil spending has increased 12 percent over the past five years, the new dollars are not finding their way into teachers’ paychecks. The statewide average teacher salary has remained at...

Seeking Property Tax Relief: Exploring Alternative Local Road Funding Options

September 2019 | Memorandum 1158 Michigan’s road funding system, with the state primarily responsible for levying taxes and sharing the revenues with local governments to maintain the roads, violates a core ethos of good government: that the misery of r...

Piecing Together the Road Funding Puzzle

July 2019 | State Budget Note 2019-01 Governor Whitmer and the Republican majority in the House of Representatives have both proposed increases in road funding through their respective budget recommendations. Governor Whitmer’s plan would increase road ...

A Distinction without a Difference: Ad Valorem Special Assessments and Property Taxes

June 2019 | Report 407 and Memorandum 1157 Property taxes are used to fund general services, while special assessments exist to finance infrastructure improvements that benefit a limited number of properties. In recent years, local governments have increa...

Outline of the Michigan Tax System – Archives

Outline of the Michigan Tax System 2019 Edition 2018 Edition 2017 Edition 2016 Edition 2015 Edition 2014 Edition 2012 Edition 2011 Edition 2008 Edition 2007 Edition 2006 Edition 2005 Edition 2004 Edition 2003 Edition 2002 Edition 1997 Edition

Evaluating Michigan’s Options to Increase Road Funding

February 2019 | Report 405 and Memorandum 1155 In 2015, Michigan enacted a funding package that will eventually generate $1.2 billion annually for state and local road projects. Even after it is fully implemented, the state will continue to be plagued wit...