In what year were Articles 9, Sections 25, 31, and 33 amended by the Headlee Tax Limitation?

The Headlee Tax Limitation Amendment was adopted in 1978 and introduced significant changes to the way property taxes are levied and limited in Michigan. Specifically, Articles 9, Sections 25, 31, and 33 of the Michigan Constitution were amended to impose limitations on property tax assessments and to ensure that the state and local governments did not raise property tax rates beyond certain thresholds without voter approval. This was a response to rising property taxes that many residents found burdensome.

The amendment requires that property taxes can only increase by increments tied to inflation unless there is a specific authorization from the voters for a higher increase. This impact is crucial for understanding the relationship between property taxes and public financial management in Michigan, as it fundamentally altered how local governments can collect revenue through property taxation.

The significance of the year 1978 in relation to the Headlee Amendment is critical for anyone studying property tax administration in Michigan, as it set the foundation for the state's current property tax regulations and limitations.