Non-Homestead Millage Proposal 2026

What is on the Ballot

Voters will be asked to consider a Non-Homestead Operating Millage Proposal on November 3, 2026. 

• Maintains the district's ability to levy the maximum statutory rate of 18 mills on non-homestead property. 
• Replaces the district's expiring operating millages with a single operating millage.
• Would authorize 21 mills for operating purposes never to exceed 18 mills.
• Is expected to generate approximately $9.5 million annually, representing more than 8% of the district's operating budget.

What is a non-homestead millage?

A non-homestead operating millage is a property tax levied on businesses, rental properties, commercial and industrial property, second homes, vacation homes, and non-principal residences. 

Homeowners do not pay this tax on their principal residence. 

Vote by mail 

If you are a registered Michigan voter, you may request an absentee ballot without providing a reason using either of the methods outlined below:

REQUESTING ONLINE: 

Requires personal ID information and signature upload). You have until 5:00 pm the Friday before Election Day to request an absentee ballot online. 

REQUESTING BY MAIL: 

Must be received by your local clerk by 5:00 pm the Friday before Election Day; it is recommended to mail at least 15 days early. 

Vote in person 

You may vote in person at your polling location. Find your polling location by visiting: 

Michigan Voter Information Center

Official ballot language

ROCKFORD PUBLIC SCHOOLS

                      OPERATING MILLAGE PROPOSAL

This proposal will allow the school district to levy the statutory rate of not to exceed 18 mills on all property, except principal residence and other property exempted by law, required for the school district to receive its revenue per pupil foundation allowance. The remaining 3 mills are only available to be levied to restore millage lost as a reduction required by the Michigan Constitution of 1963 and will only be levied to the extent necessary to restore that reduction. The total millage levied from this authorization shall not exceed 18 mills in any year.Shall the limitation on the amount of taxes which may be assessed against all property, except principal residence and other property exempted by law, in Rockford Public Schools, Kent County, Michigan, be increased by 21 mills ($21.00 on each $1,000 of taxable valuation) for a period of 4 years, 2027 to 2030, inclusive, to provide funds for operating purposes; the estimate of the revenue the school district will collect if the millage is approved and 18 mills are levied in 2027 is approximately $9,536,108 (this is a replacement of millage that expired with the 2026 tax levy)?

Frequently Asked Questions

1. Does this millage apply to my principal residence?

No. A homeowner's principal residence (or homestead property) is exempt from this tax. Homeowners with only a principal residence will not pay for this millage. You can verify this by checking your 2026 tax bill. For a principal residence there will be no line item for RPS Operating Millage. 

2. Is this a new tax?

This operating non-homestead millage has existed since Michigan's Proposal A school finance reforms in 1994. Michigan school districts periodically return to voters for authorization to collect this operating revenue. 

3. Why is the district asking voters now?

The current authorization expires with the 2026 tax levied. State law requires voter approval for the district to continue collecting this funding. Without voter approval, the district loses the revenue. 

4. How much funding does this generate?

If approved, the proposal is projected to generate approximately $9.5 million in 2027, representing more than 8% of the district's annual budget. 

5. What does this funding pay for?

Operating Millage revenue primarily supports day-to-day school operations, including:

• Teacher and staff salaries
• Instructional materials 
• Student programs
• Educational services 
• Technology and operational support 
• School safety initiatives and learning opportunities 

6. How is RPS funded?

RPS receives funding from a combination of state aid and local taxes. Different millages serve different purposes, and some millages have restricted uses. RPS has budgeted these resources as follows:

• Operating Non-Homestead Millage: Primarily day-to-day operations and staff
• Debt Millage: Retire Voter Approved Bonds issued for construction and major capital projects
• Sinking Fund Millage: Building repairs, safety, and infrastructure improvements 
• Regional Enhancement Millage: Student programs and operating support
• Rec Millage: Recreation programs and services 

7. Why is this proposal on the ballot?

Michigan's school funding formula requires that school districts collect 18 mills on non-homestead properties in order to receive the district's full per-pupil foundation allowance. Voters must periodically authorize the collection of this millage and RPS must levy the full 18 mills each year in order to receive the full revenue per-pupil foundation allowance. 

8. What happens if the proposal does not pass?

If voters reject the proposal, the district loses the operating revenue generated by the millage. The State of Michigan does not provide replacement funding. The loss of approximately $9.5 million would require significant reductions to programs, services, staffing and educational opportunities. 

9. Why doesn't the state make up the difference?

Michigan's school funding formula assumes districts collect 18.0000 mills of non-homestead millage in order to receive the full per-pupil foundation allowance. If voters do not approve the millage, the state does not increase funding to compensate for the loss. The district simply receives less revenue. 

10. What is Headlee?

The Headlee Amendment to the Michigan Constitution requires voter-approved millage rates to be automatically reduced ("Headlee Rollback") when property values increase faster than a statutory formula tied to inflation. 

11. What is a Headlee Rollback?

A Headless Rollback is an automatic reduction in the district's millage authority. Over time, repeated rollbacks can reduce the district's ability to levy the full voter-approved rate, even if voters originally approved 18 mills. 

12. What is a Headlee Override?

A Headlee Override restores the district's authority to levy the rate originally approved by voters. It does not allow the district to levy more than 18 mills, but gives additional authorization to ensure that the statutory maximum rate of 18 mills can be levied. 

13. Why is the ballot question written as 21 mills of the district can only levy 18 mills?

The proposal would authorize 21 mills for operating purposes. The statutory maximum rate that can be levied is 18 mills and the remaining 3 mills are only available to be levied to restore millage lost as required by law. The district cannot levy more than 18 mills in any year. Instead, the additional 3 mills of authority is only available to restore millage lost through future Headlee rollbacks. 

14. Why is there one ballot question instead of two?

In 2022, voters considered separate questions for the operating renewal of 16.5992 mills and an additional 3 mills for Headlee restoration. For 2026, the district is proposing a single operating millage authorization. This approach simplifies the ballot and allows voters to make one decision regarding funding for district operations. 

15. How much does this cost?

A mill equals $1 for every $1,000 of taxable value. For non-homestead property, 18 mills equals $18 for $1,000 of taxable value. Principal residences are exempt and do not pay this tax. 

16. How does Rockford compare to other Michigan school districts?

Every Michigan school district relies on non-homestead operating millage revenue and periodically renews that authority through voter approval. Rockford's proposal reflects a common funding mechanism used throughout the state. 

17. How is the district accountable for these funds?

Operating millage funds are incorporated into the district's annual budget and are subject to the district's normal financial controls, public budget process, annual audits, and reporting requirements under Michigan law. The funding is used only for legally authorized educational purposes that support students and schools. 

18. When is the election?

Election Day is Tuesday, November 3, 2026. For voter registration, absentee voting, and polling location information, residents should contact their local clerk or visit: Michigan Voter Information

19. How are Michigan public schools funded?

Most Michigan public schools receive the majority of their operating revenue through a state-established per-pupil funding system known as the Per-Pupil Foundation Allowance. The amount districts receive is determined by the State of Michigan and is funded through a combination of state revenue and local property taxes. Under Michigan's school finance system, districts are required to levy an 18 mill operating millage on non-homestead property to receive their full per-pupil funding. 

20. Why does Rockford Public Schools need voter approval for this millage?

Michigan's school funding formula requires that districts levy and collect 18 mills of non-homestead operating millage. For RPS, while the state provides most school funding, the levy of 18 mills of non-homestead millage remains a required part of the formula. If voters do not approve the millage, the State does not replace the lost revenue. Instead, the district loses that funding.

21. What changed with Proposal A?

Proposal A, adopted by Michigan voters in 1994, significantly changed how schools are funded. Before Proposal A, school districts relied much more heavily on local property taxes. Proposal A shifted school funding toward a statewide system while continuing to require local non-homestead operating millages. As a result, most school districts today receive the majority of their operating funding through the state's per-pupil foundation allowance, supplemented by the required non-homestead millage.