The Headlee Amendment: What Is It?

The tax limitation amendment to the Michigan Constitution, commonly known as the "Headlee" amendment, protects Michigan taxpayers against excessive state and local taxation in a variety of ways. The summary of the amendment, adopted by Michigan voters as Proposal E on November 7, 1978, was described on the ballot to:

1. Limit all state taxes and revenues, excepting federal aid, to its current proportion of total state personal income and to provide for exception for a declared emergency.

2. Prohibit local government from adding new or increasing existing taxes without voter approval.

3. Prohibit the state from adopting new or expanding present local programs without full state funding.

4. Prohibit the state from reducing existing level of aid to local governments, taken as a group.

5. Require voter approval of certain bonded indebtedness.

 "Headlee" amended Article IX, section 6 of the" 1963 Constitution of Michigan, and added sections 26 through 34. The first two sentences of section 25 clearly establish the purpose of the amendment:
Property taxes and other local taxes and state taxation and spending may not be increased above the limitations specified herein without direct voter approval. The state is prohibited from requiring any new or expanded activities by local governments without full state financing, from reducing the proportion of state spending in the form of aid to local governments, or from shifting the tax burden to local government.

Patrick Anderson and the Headlee Amendment

Mr. Anderson's long association with tax limitation included co-founding with Richard Headlee a nonprofit organization dedicated to education about the tax limitation provisions of our Constitution. That organization, Taxpayers United for the Michigan Constitution, published a pamphlet he authored explaining the Headlee Amendment, its statutory implementation, court interpretation, and history.