Benzie County leaders discuss "Headlee reset" to restore prior millage ceilings; ISD portion would need five-county vote

BEULAH, Mich. — Benzie County leaders and municipal representatives met Oct. 30 to review a proposed Headlee "reset" election that would restore earlier millage ceilings the county and townships once collected.

Katie Zeits, Benzie County administrator, presented charts showing the county’s general operating millage has rolled back since 2019 and said the reset would restore the ceiling to prior levels while leaving actual levies subject to future board decisions. "We would ask the community to allow us to levy up to that amount, but it doesn’t mean that we must levy that amount; it would put the mechanism in place to allow it," Zeits said.

The proposal discussed would restore the county ceiling to 5.29 mills, township ceilings to 1.21 mills and the Northwest Education Service (ISD) ceiling to 0.27 mills. Zeits emphasized that restoring a ceiling is not an automatic tax increase but a legal mechanism that would allow local governments to levy up to those amounts if they choose.

Township representatives at the meeting expressed mixed views. Several participants said a reset has been needed for years and welcomed the conversation; others said their township would likely not levy additional taxes even if ceilings were restored. Participants identified voter education and rebuilding trust as priorities if the county moves forward with a ballot question.

Matt Olson, assistant superintendent for Northwest Education Service, cautioned that the 0.27-mill ISD portion cannot be restored by Benzie County acting alone. "The .27 millage for the ISD could not be restored without a five-county consensus," Olson said, noting that Leelanau, Grand Traverse, Antrim, Kalkaska and Benzie counties would have to place the same question on their ballots simultaneously.

Zeits outlined a next-step process if townships support proceeding: township boards would review a sample resolution provided at the meeting and distribute informational booklets (Guide to Property Taxes, Proposal A, & Headlee Amendment). If a majority of townships endorse moving forward, a County Advisory Tax Limitation Committee would be appointed—comprising the county treasurer; the chair of the commissioners' finance committee; the ISD superintendent or representative; a municipal resident selected by the probate judge; a non‑government member selected by the board; and a township supervisor selected by the township supervisors. That committee would be required to meet within 10 days of its formation, draft a recommendation and present it to the Board of Commissioners. If the board approves the committee’s recommendation, commissioners could adopt a resolution to place the question on the 2024 ballot.

No formal action to place a question on the ballot was taken at the Oct. 30 meeting. The board approved the meeting agenda and later adjourned at 7:07 p.m.

Public input during the meeting was recorded as none. Materials distributed to township representatives included a sample resolution and informational copies of the Guide to Property Taxes, Proposal A, & Headlee Amendment booklet for local dissemination. Benzie County officials recommended township boards review the materials and report back before county commissioners consider any ballot placement.

The county clerk recorded two formal motions during the special meeting: approving the agenda and adjourning the meeting, both of which carried unanimously.