May 5, 2026 – School Board Referendum – The one issue on the ballot will be the renewal of the Frankfort-Elberta Schools millage.
Non-homestead operating millage, which impacts non-homestead properties–like second homes, rentals, vacant land, commercial and business properties. (In other words, this ballot item does NOT impact principal residences and other properties that are exempted by the principal resident exemption.)
Generally, Michigan school districts can only levy a maximum of 18 mills for their non-homestead operating millages.
However, this millage rate can gradually decrease, even when voters previously approved a higher rate–this happens because of the Headlee Amendment, a provision in the Michigan Constitution that limits how quickly property tax revenues can grow relative to inflation.
When property values increase faster than inflation—based on a formula—the Headlee Amendment requires the reduction of tax rates. These reductions, known as “Headlee rollbacks,” may occur annually and lower a school district’s tax rate.
For instance, in the case of FEAS, voters previously approved the operating millage at a rate of 18.8961 mills back in 2024 to run through 2029–but that rate authorization is already down to 18.4123 mills, just two years later, because of the Headlee reductions.
The district estimates that the Headlee reduction for 2026 will reduce the non-homestead operating millage to below 18 mills and that would result in the district collecting approximately $337,435 less during the 2026-27 school year than if it was able to levy the full 18 mills.
If approved by voters, the operating millage proposal would protect against potential Headlee rollbacks and help to maintain the district’s non-homestead operating millage from falling below 18 mills–this type of operating millage proposal is often referred to as a Headlee Override.
District officials emphasize that, despite ballot language that refers to an increase of 2 mills, the maximum amount that the district can ever levy for the non-homestead operating millage is 18 mills–the same rate it has been in years past.
Any questions regarding the proposal should be directed to Superintendent Jeff Tousley, by calling 231-352-4641 or emailing
[email protected].
August 4, 2026 – PRIMARY
Several ballot items have already been approved by Benzie County and are scheduled to appear on the Aug. 4 primary ballot.
County operating millage proposal
The ballot item asks voters to approve a total operating millage of 5.8327 mills for two years.
Of that millage, 4.4399 mills is for county operating expenses, 1.12 mills is for township operating expenses and 0.1828 mills is for Northwestern Education Services operating expenses.
Northwestern Education Services is the intermediate school district serving Benzie County.
This is the first time the county’s operating millage has come up for a vote since it was set indefinitely in 1982. It has since been steadily reduced by the Headlee Rollback Amendment and will stand at 3.2399 mills for the 2026
The request for a reset of the operating millage comes after voters in 2024 approved a ballot item removing the indefinite clause from the original millage language and setting the millage to expire in 2026.
General Operating Milage Ballot Proposal Information (Headlee Renewal) – https://www.benzieco.gov/news_detail_T6_R40.php
County jail millage renewal
The millage request is for a renewal of up to 1.266 mills for four years, which is expected to raise an estimated $2,414,386 in its first year to cover the cost of operating the jail.
The millage would cost the owner of a home with a taxable value of $100,000 about $126 a year.
Voters last passed the jail operating millage in 2024.
Maples millage renewal
The proposal seeks to renew a levy of 0.3519 mills for five years to cover the operating costs of The Maples Medical Care Facility, which is expected to generate about $671,000 in its first year and cost about $35 annually for a home with a taxable value of $100,000.
The Maples is a county-owned skilled nursing facility that provides long-term care, skilled nursing care and rehabilitative therapy services.
The millage was last approved at 0.3531 mills in 2022.
Asking voters to approve a new sinking fund to replace a fund that is set to expire at the end of this year–the proposal includes a reduced millage rate of 0.7 and updated language that would allow the district to use funds for student transportation.
The request comes as the district manages infrastructure needs that are not covered by state funding: while the state of Michigan provides per-pupil funding for operations–$10,300 per student for the 2026-27 school year–it does not provide money to replace or maintain school buildings.
Rather, local tax funds are essential for keeping facilities in working order.
Back in 2020, the district passed a $38 million bond that funded several major construction projects and infrastructure upgrades.
“So, [that bond] was intended to build Homestead Hills Elementary School,” Erfourth said. “It added on an addition at the middle/high school. And it also added an early childhood wing at Lake Ann Elementary. In addition to that, that bond also did major infrastructure replacements.”
Erfourth noted that bond passes in the county typically every 20 years, so it will be up again around 2040–this requires the district to ensure that all mechanical systems and structural elements remain functional for at least two decades.
“Which means that your water heaters, boilers, you know, heating units, roof, all those kind of things have to last at least 20 years,” Erfourth said.
The current sinking fund, established in 2017, is reaching its 10-year expiration. District officials decided against a simple renewal, because state law has changed regarding how sinking fund money can be spent–previously, these funds were restricted to infrastructure, but current regulations allow districts to include transportation costs, too.
“In order to do a renewal, you would have to use the same language and the same ask,” Erfourth said. “And what we have looked at is that, before in 2017, you are not allowed to add transportation into a sinking fund request. Now, that is language that has been changed. So we would like to ask for that.”
Along with the expanded use for transportation, the district is proposing a lower tax rate for residents–the previous rate of 0.9 mills would drop to 0.7 mills, if the August measure passes.
Erfourth described the reduction as a way to thank the community for its ongoing support of the school system.
The sinking fund proposal will appear on the ballot for the August election–if approved, the funds will support regular maintenance and transportation needs, as the current fund expires at the end of the year.
November 3, 2026 – GENERAL ELECTION
