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SCHOOL EQUITY UNDER HJR I
THE BACKGROUND FOR REFORM
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__§__ ACCOUNT FOR EDUCATION additional Aid Fund revenues Amendment ARTICLE average ballot proposals BASIC PER PUPIL business property Constitution constitutionally dedicate COUNTERCYCLICAL current law dedicated revenue deﬁned DISTRICT BASIC EDUCATION FUND EQUALIZED VALUATION equity estimated exemption ﬁg ﬁrst ﬁscal ﬁve FOUNDATION MILLAGE GF/GP contribution Homestead Credit Homestead Property Tax House Bill inﬂation itemized deductions K-12 funding Legislature Michigan sales tax million in FY MILLS LEVIED mills on business non-business NUMBER OF MILLS OPERATING PURPOSES paragraph per-pupil revenue per-pupil spending PROPERTY CLASSIFIED provided by law PUPIL REVENUE GUARANTEE Rate Tax regressive revenue source sales tax collections sales tax increase School Aid Fund SCHOOL DISTRICT’S BASIC school millage school-operating millage SECTION 11 Senate Fiscal Agency statewide millage statewide property tax Suits Index Table tax abatements tax change tax effort TAX IMPOSED TAX INCREMENT FINANCING tax revenues tax shift