Bill Text: MI HB5173 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Property tax; assessments; provisions in the official assessors manual for property inspection by tax assessors; revise and provide for an opt-out provision without penalty to homeowner. Amends sec. 10e of 1893 PA 206 (MCL 211.10e).
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2013-12-05 - Printed Bill Filed 12/05/2013 [HB5173 Detail]
Download: Michigan-2013-HB5173-Introduced.html
HOUSE BILL No. 5173
December 4, 2013, Introduced by Reps. Shirkey and Genetski and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 10e (MCL 211.10e), as added by 1986 PA 223.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
10e. (1) All assessing officials , whose duty it is to
assess
real or personal property on which real or personal property
taxes
are levied by any taxing unit of the this state , shall use
only the official assessor's manual published by the state tax
commission
or any other manual
approved by the state tax commission
,
consistent with the official
assessor's manual , with their
latest
supplements, as prepared or approved by the state tax
commission
as a guide in preparing
assessments. Beginning with the
tax
assessing year 1978, all
(2) The official assessor's manual or any manual approved by
the state tax commission shall state all of the following:
(a) An owner of real property is not required to grant an
assessor or an agent of the assessor access to that owner's real
property or any structure, dwelling unit, or other improvement
located on that real property. An assessor or an agent of the
assessor may access a parcel of real property by the most direct
route using driveways or pathways to the primary dwelling unit's
front door in order to request permission to access that property
for assessment purposes.
(b) An assessor shall not enter any parcel of real property or
any structure, dwelling unit, or other improvement located on that
real property without the prior written permission of an owner of
that property. Written permission to access real property shall not
be granted by a nonowner occupant. An owner may request and shall
be given a copy of the permission form free of charge from the
assessor's office.
(c) If an assessor determines that it is necessary to access
real property or the interior of any structure, dwelling unit, or
other improvement located on that real property, the assessor shall
submit to an owner of that real property a written request for such
access. An owner of that real property may deny the assessor's
request. A request for access shall be on the local tax collecting
unit's official letterhead, shall be signed by the assessor, and
shall clearly state all of the following:
(i) The purpose for which the assessor would like to access the
property.
(ii) That granting access is for 1 time only, is completely
optional, and can be revoked or modified by an owner at any time,
including at the time of the visit.
(iii) Whether the person being granted access will be the
assessor, a full-time employee of the local tax collecting unit, or
an agent assisting the assessor's office. If the assessor seeks
access for an agent who is not a full-time employee of the local
tax collecting unit, the request shall include a description of the
nature of the relationship of the agent to the assessor.
(iv) That the owner of the property will not have his or her
assessment increased or will not be penalized in another manner if
he or she declines the request for inspection.
(v) That no interior pictures will be taken by the assessor or
the assessor's agent during the inspection.
(3) All assessing officials shall maintain records relevant to
the assessments, including appraisal record cards, personal
property records, historical assessment data, tax maps, and land
value maps consistent with standards set forth in the official
assessor's
manual. published by the state tax commission.
