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. A provision for emergency
conditions is established and the repayment of voter approved bonded indebtedness is guaranteed.
Implementation of this section is specified in Sections 26 through 34, inclusive, of this Article.
Structure Michigan constitution