Bill Text: MI HB4681 | 2015-2016 | 98th Legislature | Introduced
Bill Title: Property tax; assessments; recovery of revenue lost by reduced assessments in certain circumstances; provide for. Creates new act.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2015-06-09 - Printed Bill Filed 06/05/2015 [HB4681 Detail]
Download: Michigan-2015-HB4681-Introduced.html
HOUSE BILL No. 4681
June 4, 2015, Introduced by Reps. Dianda, Robinson, Singh, Pagan, Durhal, Plawecki and Chirkun and referred to the Committee on Tax Policy.
A bill to authorize certain local governmental entities to
collect user fees for public services that are underfunded under
certain circumstances; to provide for the disbursement of the user
fees; and to provide for the powers and duties of certain state and
local governmental officers and entities.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"public service providers indemnification act".
Sec. 3. As used in this act:
(a) "Commission" means the state tax commission created by
1927 PA 360, MCL 209.101 to 209.107.
(b) "Local tax collecting unit" means that term as used in the
general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(c) "Local taxing unit" means that term as used in the general
property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(d) "Public services" means all services and facilities
provided by a local taxing unit for public use that are funded in
whole or in part by taxes collected under the general property tax
act, 1893 PA 206, MCL 211.1 to 211.155.
(e) "Qualified real property" means real property subject to
taxation under the general property tax act, 1893 PA 206, MCL 211.1
to 211.155, for which the taxable value was materially limited by a
final decision, finding, ruling, or order of a court or
administrative tribunal applying an assessment methodology that
valued that real property as if, at the time of valuation, it was
vacant and available for purchase when, in fact, it was occupied
and used for a substantial business purpose.
(f) "Taxable value" means that value as determined under
section 27a of the general property tax act, 1893 PA 206, MCL
211.27a.
(g) "Underfunded public services" means public services
provided by a local taxing unit that benefit qualified real
property located within that unit's taxing jurisdiction.
(h) "User fee" means the fee described in section 5.
Sec. 5. (1) An owner of qualified real property benefited by
an underfunded public service shall pay a user fee for that service
in an amount that shall not exceed the additional property tax that
would have been levied under the general property tax act, 1893 PA
206, MCL 211.1 to 211.155, on the qualified real property for the
underfunded public service if the assessment methodology described
in section 3(e) had not been used.
(2) The amount described in subsection (1) shall be determined
by the assessor of the local tax collecting unit in which the
qualified real property is located in a manner prescribed by the
commission.
Sec. 7. (1) The user fee is an annual fee, payable at the same
times and to the same officer or officers as taxes imposed under
the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(2) The officer or officers shall disburse each user fee
payment to the local taxing unit that provided the underfunded
public service for the qualified real property for which the fee
was imposed, and the disbursed amount shall not be used for any
other purpose.
(3) The officer or officers shall send a copy of the amounts
disbursed to each local taxing unit under this section to the
commission on a form provided by the commission.
