Bill Text: MI SB0181 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Income tax; property tax credit; definition of property taxes; include solid waste fees. Amends sec. 512a of 1967 PA 281 (MCL 206.512a).
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-02-03 - Referred To Committee On Finance [SB0181 Detail]
Download: Michigan-2009-SB0181-Introduced.html
SENATE BILL No. 181
January 29, 2009, Introduced by Senator HUNTER and referred to the Committee on Finance.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
by amending section 512a (MCL 206.512a), as added by 2003 PA 28.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 512a. (1) "Property taxes" means, for the 2003 tax year
and
tax years after the 2003 before
the 2009 tax year, general ad
valorem taxes due and payable, levied on a homestead within this
state including property tax administration fees, but does not
include penalties, interest, or special assessments unless the
special assessment is levied using a uniform millage rate on all
real property not exempt by state law from the levy of the special
assessment and complies with 1 of the following:
(a) The special assessment is levied in the entire city,
village, or township and is levied and based on state equalized
valuation or taxable value.
(b) The special assessment is for police, fire, or advanced
life support, is levied in the entire township excluding all or a
portion of a village within the township, and is levied and based
on state equalized valuation or taxable value.
(2) "Property taxes" means, for the 2009 tax year and each tax
year after the 2009 tax year, general ad valorem taxes due and
payable levied on a homestead within this state including property
tax administration fees and solid waste fees if that solid waste
fee was included in the tax statement under section 44 of the
general property tax act, 1893 PA 206, MCL 211.44, but does not
include penalties, interest, or special assessments unless the
special assessment is levied using a uniform millage rate on all
real property not exempt by state law from the levy of the special
assessment and complies with 1 of the following:
(a) The special assessment is levied in the entire city,
village, or township and is levied and based on state equalized
valuation or taxable value.
(b) The special assessment is for police, fire, or advanced
life support, is levied in the entire township excluding all or a
portion of a village within the township, and is levied and based
on state equalized valuation or taxable value.
(3) As used in subsection (2), "solid waste fee" means that
term as defined in the ordinance or resolution of the local tax
collecting unit authorizing the assessment of the solid waste fee.
