{"data":{"id":"us-mi/mich.-comp.-laws-141.906","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.906","heading":"Additional definitions.","body":"Sec. 6.\n\n\"Local tax burden rate\" for a city, village, or township means local taxes of the city, village, or township plus special assessments plus 25% of the overlapping taxes levied in the city, village, or township, which sum is divided by the taxable value of the city, village, or township.\n\n\"Statewide tax burden rate\" means the total local taxes in the state plus the total special assessments levied by cities, villages, or townships plus 25% of the total overlapping taxes in the state, which sum is divided by the total taxable value.\n\n\"Relative tax burden rate\" means the local tax burden rate for a city, village, or township divided by the statewide tax burden rate.\n\n\"Tax burden formula\" means the method for computing, from the total amount of revenue available for distribution under the formula at any single time, the amount to be paid to a city, village, or township determined as follows:\n\nMultiply the relative tax burden rate of the city, village, or township by its population.\n\nDivide the total amount of revenue available for distribution under the formula at any single time by the sum of the products determined under subdivision (a).\n\nMultiply the quotient from subdivision (b) by the individual products determined under subdivision (a) for each city, village, or township.","path":["MI Code","Chapter 141","Act Act-140-of-1971"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-906","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"83038b0b4d662ae3155e28953bcef8eaa85fb40a9ccf7923459b9123c9c28043","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.905","next":"us-mi/mich.-comp.-laws-141.907"},"notice":"GroundRules: Original legal text. Not legal advice."}