How To Fill Out Form614 / L-4029

Tax Rate Request

www.michigan.gov/propertytax

Form 614 Tax Rate Request, commonly knownas the L‐4029, is issued under authority of MCLSections 211.24e, 211.34 and 211.34d.

Filing is mandatory

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This presentation contains documents from the 2015 tax year, howeverinstructions given are applicable for any tax year.

Instructions for completing form 614/L‐4029 can be found on the back of theform (page 2 of the form).

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This form must be completed by each local unitof government for which a property tax islevied.

Local units of government are county, township,city, village, local school district, intermediateschool district, community college and any otherauthority (ie: district library, transit auth., fire auth.,DDA, etc.) for which a millage is levied.

Note: A Downtown Development Authority would only need tocomplete the L‐4029 if they were requesting their own millage tobe levied under authority of PA 197 of 1975.

The L‐4029 is updated annually and is available onthe State of Michigan website at:

www.michigan.gov/propertytax

Once there, click on the Forms & Instructions linkThen click on the Millage & Millage Rollbacks linkSave a copy of the form to your computer

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Note: Some counties assist the taxing units in their county withpreparation of the L‐4029. Contact your county equalization deptif you are unsure whether they provide this service.

How to obtain a copy of form 614 / L‐4029

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In the box titledCounty(ies) Where theLocal Government UnitLevies Taxes, enter thename of the county orcounties where themillage is to be levied.

How to fill out form 614 / L‐4029

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In the box titled LocalGovernment Unit RequestingMillage Levy, enter the nameof your governmental unit.

For example, if Lakeview SD is completing their L‐4029 they would enter:Lakeview Community Schools

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In the box titled Taxable Valueof ALL Properties in the Unitenter the amount of the totalTaxable Value in thegovernmental unit’s jurisdiction.

Possible sources for TaxableValue information:

• Form 612 / L‐4028

• Form 613 / L‐4028IC

• Form 2166 / L‐4034Millage Reduction Fraction Calculations Worksheet

Millage Reduction Fraction Calculation

Complete Millage Reduction Fraction Calculation

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Since the Taxable Value amountcould be used to calculateestimated revenue, it may benecessary to list more than onetotal.

If you have Renaissance Zone(RZ) property in your jurisdiction,you may want to list one totalthat includes RZ values and onetotal that excludes RZ values.Parcels with this exemption areexempt from taxation with theexception of:1) debt millage2) school district sinking 

fund/bldg. & site3) ISD enhancement 4) some special assessments.

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There may be other instanceswhere multiple Taxable Valuetotals would be beneficial aswith this ISD. Their Voc Ed millsare not levied throughout theirentire district.

List the Taxable Value totals thatapply to the circumstances forthe governmental unit.

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For Local School Districts Only: In the box titled For LOCAL School Districts:Taxable Value excluding Principal Residence, Qualified Ag., etc, enter the totalTaxable Value of NonHomestead (NH) property.

The NH Taxable Value could be used to calculate estimated revenue for the NHOperating millage.

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Column (1)Enter the source ofauthority used to levy themillage.

Common sources of authority used to levy are:• Allocated• Charter• Statute• Extra Voted

For millage authorized bystatute, list the PA & year or MCLif possible.Example: PA 345 of 1937, whichauthorizes the levy of millage forfire/police pension.

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Column (2)Enter the purpose forwhich the millage isbeing levied.

Clearly identify any debtmillage.

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Column (3)If the millage Sourcewas ‘Voted’, enter thedate of election.

It’s best to enter theentire date if possible,including month andday, as it will assist inlooking up the ballotlanguage if the needshould arise.

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Column (4)Enter the originalmillage authorized bythe Source in Column(1).

Note: In the exampleto the right, the NHoper listed is morethan 18 mills. This iswhat the electorsapproved. The SD willnot levy more than 18mills, however theMRF will be applied tothe full amount ofmillage authorized bythe Source. This is truefor all governmentalunits.

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For new millage enterthe rate authorized bythe Source.

Column (5)Enter the rate fromcolumn (7) on theprevious year L‐4029.

For debt millage enter‘NA’. Debt millage isnot required to bepermanently reducedunder MCL 211.34d

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Column (6)Enter the Millage ReductionFraction (MRF) calculated foryou by the county equalizationdept.The MRF can be found on formsprovided to you by the countyequalization dept:• 612/L‐4028• 613/L‐4028IC• 2166/L‐4034 [item 1]

Note: An MRF cannever be greater than1.0000

For debt mills enter ‘NA’.

For new millage voted after April 30th of the current year, enter 1.0

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A school district or ISD may have multiple MRFs depending on the type of millagebeing levied. This is because the total taxable value of all parcels where the millageis levied varies.

• School District Hold Harmless / Supplemental millage or School District Recreation millage (All TV Excluding RZ TV)

• School District NH operating millage (NH TV Excluding RZ TV)• School District Sinking Fund/Bldg & Site millage (All TV Including RZ TV)• ISD Enhancement millage ( All TV Including RZ TV)• ISD Voc Ed millage ‐ where Voc Ed is not levied in the entire district (TV where 

levied Excluding RZ TV)• ISD All Other operating millage (All TV Excluding RZ TV)

So separate MRFs will be calculated for:

• School District Sinking Fund/Bldg & Site millage• ISD Enhancement millage

Sometimes this is due to the Renaissance Zone Exemption (RZ). RZ parcels areexempt from all operating millage with the exception of:

Make sure and use the correct MRF for the indicated millage type.

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Column (7)Multiply column (5) bycolumn (6) and enter theresult in column (7).

X =

The resulting rate entered in column (7) must be rounded down (truncated) perMCL 211.39(2) to 4 decimal places.

In the example above 1.6500 X 0.9989 = 1.64818

The resulting rate is not traditionally rounded to 1.6482, instead any digits afterthe 4th decimal place are simply discarded and the correct resulting rate wouldbe 1.6481.

For debt mills enter ‘NA’.

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Column (8)For twps. & cities: Enter the Truth inAssessing Millage ReductionFraction.This fraction can be found on some L‐4028 forms or on the L‐4034 form[item 2a].

For counties, villages & authorities:Enter the Truth in EqualizationMillage Reduction Fraction.This fraction can be found on some L‐4028 forms or on the L‐4034 form[item 2b].

Note: The reduction fraction cannever be greater than 1.0000

For debt mills enter ‘NA’.

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Column (9)Multiply column (7) bycolumn (8) and enter theresult in column (9).

The resulting rate enteredin column (9) must berounded down (truncated)per MCL 211.39(2) to 4decimal places in the samemanner as the rate incolumn (7).

X =

Note: The millage rate listed in column (9)is the Maximum Allowable Millage youcan levy. This rate cannot be increased byboard resolution.

For debt mills enter thetotal rate intended to belevied for the calendar year(winter + summer).

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The total combined operatingmillage levied in the prioryear (columns 10 & 11 of theprior year L‐4029) will thenneed to be multiplied by theTruth in Taxation fraction,aka the Base Tax RateFraction (BTRF). The resultingrate is not entered on the L‐4029. The resulting rate is themost that can be leviedunless the governmental unitcomplies with Truth inTaxation.

The BTRF can be found on formsL‐4028 or L‐4034 [item 3].

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Unlike the reduction fractions incolumns (6) & (8), the BTRF canexceed 1.0000.

Note: It is possible for a BTRF tobe multiplied by last yearsoperating millage that results ina Base Tax Rate greater than themillage listed in column (9) onthis year’s form.

This does not mean you can levya rate higher than what isentered in column (9) of the L‐4029.

This simply indicates that themaximum allowable rate incolumn (9) is not being reducedunder Truth in Taxation.

For more information on complying withTruth in Taxation, see the annual State TaxCommission Bulletin onMillage Requests andMillage Rollbacks released in April.STC Bulletins can be found at:www.michigan.gov/statetaxcommission

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Columns (10) & (11)Enter the amount ofmillage you are requestingto be levied on the summerand/or winter tax bills.

The millage you requestcan be less than column(9), but never more thancolumn (9).

Note: List all millage on theL‐4029 you are currentlyauthorized to levy, even ifyou are not levying it in thecurrent year.

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Column (12)Enter the expiration date ofany voter authorizedmillage. Enter the minimumof month and year. Ifavailable, enter the day.

Do not list expired millage

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For School Districts OnlyComplete the Total SchoolDistrict Operating Rates tobe Levied (HH/Supp and NHOper ONLY) box

Commercial Personal (CP)property gets a 12 millexemption from NH mills. Theexemption is reduced by theamount of HH/Supp millslevied. Example #3 shows HHof 2.3 mills. This reduces theexemption from 12 mills to9.7 mills (18 – 9.7 = 8.3levied). Example #4 shows HHof 14.5 mills. This reduces theexemption from 12 mills to 0mills so CP pays the fullamount of NH oper mills.

Example 1:  HH/Supp = 0, NH = 18

Example 2:  HH/Supp = 0, NH = 17.9528

Example 3:  HH/Supp = 2.3000, NH = 18

Example 4:  HH/Supp = 14.5, NH = 17.8500

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Special assessment millageis not required to be listedon the L‐4029, howeverlocal units are encouragedto list it on the L‐4029. Aspecial assessment millagelevied unit‐wide can beclaimed by the residents forproperty tax credit on theirMI income tax. Listing thespecial assessment millageon the L‐4029 helps toensure this information ispassed on to the State.

Note: Special assessment millage is levied on “Land and premises” only (real property).Special assessment millage is never levied on personal property. Special assessmentmillage is not subject to the reduction fractions discussed in this presentation.

Clearly identify a millage as being a special assessment to be levied on real property only.

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The person preparing the L‐4029 should print their name and telephonenumber in the Prepared by section. If any questions should arise regardingthe information contained on the L‐4029 it may be necessary to contact thepreparer for verification or additional information, so it is important thecontact information is clear and legible.

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Once the L‐4029 is completed, it must be signed and dated by 2 of the officials for the governmental unit requesting the millage. The signatures certify that the millage has been reduced as required by law. 

MCL 211.34d states “… the county board of commissioners shall not authorize the levy of a tax unless the governing body of the taxing jurisdiction has certified that the requested millage has been reduced, if necessary, in compliance with section 31 of article IX of the state constitution of 1963.”

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The L‐4029 must be submitted to the county clerk(s) where the millage isbeing levied prior to the levy and no later than September 30th.

Clear and readable copies of the L‐4029 must be submitted to thecounty equalization department(s) and each township or city clerk wherethe millage is being levied prior to the levy and no later than September30th.

Note: If requesting millage to be levied on the summer tax bill, please submityour L‐4029 early, allowing enough time for the local townships and cities toprocess the L‐4029 information, print the tax bills and prepare for mailing.

How to submit form 614 / L‐4029

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Revisions to the L‐4029 aresometimes necessary as whennew millage is authorized atthe November election to belevied in the current year.

Clearly identify the amendedL‐4029.

As soon as possible sendcopies of the amended L‐4029to the county clerk(s), countyequalization dept(s), and eachtownship or city clerk wherethe millage is being levied.

Remember good communication is key to avoiding levy errors

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For additional information on completing form 614 / L‐4029 Tax RateRequest see the annual State Tax Commission Bulletin on MillageRequests and Millage Rollbacks released in April.

STC Bulletins can be found at:www.michigan.gov/statetaxcommission

Questions regarding completion of the L‐4029 can be directed to theMichigan Dept. of Treasury, Property Services at Rates@michigan.govor at 517‐335‐1218.

Additional Assistance