This report presents the opinions of Michigan’s local government leaders regarding the retiree health care benefits—typically referred to as other post-employment benefits (OPEB)—that their local governments provide to employees, retirees, and/or elected officials. It includes assessments of health care benefits, local governments’ attempts at controlling costs, and levels of concern over the effects of OPEB liabilities on jurisdictions’ fiscal health. These findings are based on statewide surveys of local government leaders in the Spring 2015 wave of the Michigan Public Policy Survey (MPPS).