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About SET

State Education Tax Background

The State Education Tax Act was one of several components of "Proposal A" that changed the way in which elementary-secondary education is funded in Michigan. The State ordinarily levies the state education tax statewide at a six-mill rate on all real and tangible personal property not otherwise exempt from the property tax.

Until 2003, cities, townships, and some school districts had been collecting the tax at the same time as they collect other school district taxes. Depending upon where the taxable property is located, taxpayers had paid the state education tax entirely as part of their winter levy, entirely as part of their summer levy due in September each year, or one half during the winter and the remaining half during the summer.