Michigan Compiled Laws

Mich. Comp. Laws § 141.91 (2026)

Cities and villages, prohibited taxes.

✓ current as of July 2026

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PROHIBITED TAXES BY CITIES AND VILLAGES

Act 243 of 1964

141.91 Cities and villages, prohibited taxes.

Sec. 1.

Except as otherwise provided by law and notwithstanding any provision of its charter, a city or village shall not impose, levy or collect a tax, other than an ad valorem property tax, on any subject of taxation, unless the tax was being imposed by the city or village on January 1, 1964.

History: 1964, Act 243, Eff. Aug. 28, 1964

Notes of Decisions

Cited in 8 cases (5 in the last 5 years), 2019–2025 · leading case: 20230112_C357579_32_357579.Opn.Pdf (Mich. Ct. App. 2023).

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20230112_C357579_32_357579.Opn.Pdf (Mich. Ct. App. 2023). · cites it 13× “Of those six counts, one count of unjust enrichment and one count of assumpsit asserted that defendant’s rates were arbitrary, capricious, and unreasonable under the common law; two corresponding counts asserted that defendant had violated MCL 141.91; and two other corresponding…”

Midwest Valve & Fitting Co. v. City of Detroit (Mich. Ct. App. 2023). · cites it 9× “Appellant filed a complaint, alleging numerous claims against defendant: Count I— violation of the Headlee Amendment, Count II—assumpsit/unreasonable charges, Count III— -1- unjust enrichment/unreasonable charges, Count IV—assumpsit/violation of MCL 141.91, Count V—unjust…”

Midwest Valve & Fitting Co. v. City of Detroit (Mich. Ct. App. 2023). · cites it 9× “-1- Appellant filed a complaint, alleging numerous claims against defendant: Count I— violation of the Headlee Amendment, Count II—assumpsit/unreasonable charges, Count III— unjust enrichment/unreasonable charges, Count IV—assumpsit/violation of MCL 141.91, Count V—unjust…”

Kelly Gottesman v. City of Harper Woods (Mich. Ct. App. 2019). · cites it 7× “In Count II, plaintiff alleged assumpsit for money had and received for an alleged violation of MCL 141.91,5 and, in Count III, plaintiff 3 Specifically, § 27-125 incorporates the following chart: Land Area (Square Feet) Stormwater Service Charge Residential property equal to or…”

James Heos v. City of East Lansing (Mich. 2025). · cites it 6× “of all others similarly situated (plaintiff), filed an action in the Ingham Circuit Court against the city of East Lansing (the City), asserting that a franchise fee passed onto plaintiff by the Lansing Board of Water and Light (LBWL) violated Article 9, § 31 of Michigan’s 1963…”

Deerhurst Condo. Owners Ass'n Inc v. City of Westland (Mich. Ct. App. 2019). · cites it 2× “The trial court also rejected plaintiffs’ argument that the City’s rates constituted a tax that was imposed in violation of the Headlee Amendment and MCL 141.91. Further, the trial court ruled that plaintiffs’ Headlee Amendment claim was barred by the one-year statute of…”

Leonard S Bohn v. City of Taylor (Mich. Ct. App. 2019). “2 MCL 141.91 provides: -7- C. FIRE PROTECTION Plaintiffs claim that the City violated an ordinance by incorporating the costs of public fire protection into its service rates.”

Kevin Androsian v. City of Taylor (Mich. Ct. App. 2025). “91 essentially codifies this into law: Except as otherwise provided by law and notwithstanding any provision of its charter, a city or village shall not impose, levy or collect a tax, other than an ad valorem property tax, on any subject of taxation, unless the tax was being…”

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