From the legislative summary:

Start Dates for Terms of Certain Local Offices; SB 105
SB 105 authorizes a city to determine the start date of a regular term of office for a city officer by resolution of the city. In law regarding city elections, the bill requires the start date be on or after December 1 following certification of the election and no later than the second Monday in January following certification of the election. If the city does not establish an alternative date, the bill specifies such term will begin on the second Monday in January.
In law regarding terms of office, the bill adds a municipal officer to all state, district, county, and township officers as those whose regular terms of office shall begin on the second Monday in January except as otherwise provided by law.

H/T: LKM.