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Michigan Emergency Services Authorities Authorized to Incur Debt for Capital Projects and Equipment

On June 15, 2022, Michigan Governor Gretchen Whitmer signed legislation amending Act 57, Public Acts of Michigan, 1988 (“Act 57"), to authorize an emergency services authority, established under Act 57 by municipalities to...more

Michigan Governor Signs Open Meetings Act Amendment Extending Sunset for Electronic Public Meetings

On December 23, 2020, Michigan Governor Gretchen Whitmer signed into law Senate Bill 1246, extending the authority for public bodies to conduct electronic "virtual" meetings for any reason through March 31, 2021. The law, now...more

Michigan Governor Signs Open Meetings Act Amendment Allowing Electronic Public Meetings

This has been updated from its original version published on October 15th to reflect that the Governor signed Senate Bill 1108 and it took immediate effect on Friday, October 16th. Michigan Governor Gretchen Whitmer signed...more

Michigan Legislature Passes Open Meetings Act Amendment Allowing Electronic Public Meetings

On Tuesday, October 13, 2020, the Michigan Legislature adopted amendments to the Open Meetings Act (the "OMA"), which would have immediate effect upon signature by Michigan Governor Gretchen Whitmer.  Senate Bill 1108...more

Governor Whitmer Extends Authorization for Public Bodies to Meet Remotely

On April 14, 2020, Governor Gretchen Whitmer issued Executive Order 2020-48 (the "Order"), extending the ability of public bodies to conduct remote public meetings through May 12, 2020. The Order rescinds Executive Order...more

Governor Whitmer Issues Executive Order Authorizing Meetings of a Public Body to be Held Electronically

On March 17, 2020, Governor Gretchen Whitmer issued Executive Order 2020-15 (the "Order"), suspending "strict compliance" with Section 3 of the Open Meetings Act, 1976 PA 267 (the "Act"), until April 15, 2020 at 11:59 p.m....more

New Law Consolidates Tax Increment Authorities, Imposes New Reporting Requirements

Tax increment authorities and municipalities face new transparency and reporting requirements under a recently signed law. The Recodified Tax Increment Financing Act, 2018 PA 57 (“Act 57”) was signed by Gov. Rick Snyder on...more

The Impact of Tax Reform on Michigan Municipalities and School Districts

The U.S. House and Senate have approved the reconciled tax reform bill that was reported out of the House and Senate Conference Committee last week. The bill was passed on Dec. 20, 2017, and has been sent to the President for...more

Proposed Tax Reform Legislation Would Increase Financing Costs for Issuers of Tax-Exempt Bonds

The U.S. House of Representatives has passed its Tax Cuts and Jobs Act (the “House Bill”), and while much of the national media has focused on its impact on corporate and individual tax rates and deductions, the bill also...more

Congressional Tax Bills Threaten Tax-Exempt Bonds for Non-Profit Hospitals

As the Senate continues to work to modify the House version of a sweeping tax reform bill, non-profit hospitals face having to pay higher interest rates to borrow if certain types of tax-exempt bonds are eliminated. The...more

Transformational Brownfield Projects Eligible for Substantial Tax Incentives Under Recently Enacted Legislation

Brownfield redevelopment authorities and developers and owners of transformational brownfield redevelopment projects are eligible for substantial tax incentives under legislation signed by Governor Snyder on June 8,...more

IRS Issues New Rules for Management Contracts involving Tax-Exempt Financed Facilities

The Internal Revenue Service (IRS) issued Revenue Procedure 2017-13 (Rev. Proc. 2017-13) on Jan. 17, 2017. The procedure provides more flexible, modern rules for structuring management contracts involving tax-exempt financed...more

Michigan Governor Signs Law Excluding Library Taxes from Capture by Tax Increment Financing Entities

On Jan. 9, 2017, Michigan Governor Snyder signed into law a package of bills, all with immediate effect, that would exempt certain taxes levied for library purposes from being captured by tax increment financing authorities,...more

New Law Limits Ability of Local Governments and School Districts to Communicate Regarding Ballot Questions

On January 6, 2016, Governor Rick Snyder signed into law Public Act 269 of 2015 (“Act 269”), which amends the Michigan Campaign Finance Act, Act 388, Public Acts of Michigan, 1976, as amended (“Act 388”). Among other...more

SEC Municipalities Continuing Disclosure Cooperation Initiative: Should A Bond Issuer Self-Report?

Municipal securities issuers have the opportunity to self-report material misstatements in official statements regarding prior compliance with continuing disclosure undertakings under a new initiative introduced by the...more

How Michigan’s New Personal Property Tax Law Will Affect Municipalities

Recently enacted legislation provides clarity and relief to Michigan municipalities poised to suffer revenue loss as a result of personal property tax reform legislation enacted in 2012. On March 28 and April 1, 2014, the...more

4/16/2014  /  Property Tax , State Taxes , Tax Reform

Process and Form of Filing Annual Qualifying Statement Revised

Earlier this month, the Michigan Department of Treasury issued Bulletin 6 implementing revisions to the application form and method of filing for the annual Qualifying Statement. The Revised Municipal Finance Act, Public Act...more

5/23/2013  /  Annual Filings , Audits , Municipalities

Open Meetings Act Now Requires Additional Notice for Special Meetings

On December 27, 2012, Governor Snyder signed into law HB 5459, which amends the Michigan Open Meetings Act to add several new notice requirements for public bodies holding rescheduled or special meetings....more

Retirement Program Bonds: New Tool for Michigan Municipalities

In October 2012, Governor Snyder signed into law SB 1129, designed to provide Michigan local governments with the ability to issue bonds or other municipal securities to pay all or part of the costs of their unfunded pension...more

12/5/2012  /  Municipal Bonds , Pensions , Retirement
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