
By Deborah Reed
WKTV Managing Editor
On May 6, 2025, residents in the Kelloggsville Public School District (KPSD) are being asked to vote on a non-residential (non-homestead) property tax proposal.
This will be a renewal of a millage that will expire with the 2025 tax levy, and an addition of millage that will only be levied to restore the millage as a result of Headlee rollback. The operating millage generates approximately $4.4 million dollars annually, and was last approved by voters in May 2023.
Millage details and impact
According to the KPS website, Michigan school districts are required to levy 18 mills (a mill is $1.00 for every $1,000 of taxable valuation on property) of operating millage on non-homestead properties for a specific period to receive their full revenue per-pupil foundation allowance.
The operating millage provides critical funds to support the day-to-day operations of schools.
“Renewing the non-homestead millage is crucial to maintaining the strength of our schools,” said Eric Alcorn, Assistant Superintendent of Human Resources for Kelloggsville Public Schools. “This is not a new tax but a continuation of funding that supports our students, teachers, and programs.
“Maintaining this support enables us to deliver the best education to our community’s children.”
Funding includes, but is not limited to, staffing costs, instructional programs, instructional materials, transportation and maintenance.
The proposal would renew taxes on business properties and second homes. It would not cost the owners of a primary residence any additional taxes, as a homeowner’s primary residence is exempted from this tax.
Failure to authorize the operating millage proposal would decrease the KPS annual general operating fund by an approximate $4.4 million dollars. If access to these funds is lost, cuts will need to be made within the KPS operating budget.
Headlee Amendment
Michigan voters approved the “Headlee” tax limitation amendment to the Michigan Constitution in 1978. The Headlee Amendment requires local units of government, including school districts, to reduce millage rates when annual property values increase to more than a statutory rate.
The State of Michigan will not replace lost funding due to a non-approval; these funds are only received via voter approval of the renewal.
Voting details
Voting polls for the millage are open from 7 a.m. until 8 p.m on May 6. Visit michigan.gov/vote to find your voting location.