Bill Text: MI SB1093 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Property tax; assessments; actions of boards of review; allow to cancel December or July boards. Amends sec. 53b of 1893 PA 206 (MCL 211.53b).
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2012-04-25 - Referred To Committee On Finance [SB1093 Detail]
Download: Michigan-2011-SB1093-Introduced.html
SENATE BILL No. 1093
April 25, 2012, Introduced by Senators CASWELL, JONES, BRANDENBURG, COLBECK, NOFS and KAHN and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 53b (MCL 211.53b), as amended by 2010 PA 24.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 53b. (1) If there has been a qualified error, the
qualified error shall be verified by the local assessing officer
and approved by the board of review. Except as otherwise provided
in subsection (7), the board of review shall meet for the purposes
of this section on Tuesday following the second Monday in December
and, for summer property taxes, on Tuesday following the third
Monday in July. Except as otherwise provided in subsection (7), if
there is not a levy of summer property taxes, the board of review
may meet for the purposes of this section on Tuesday following the
third Monday in July. If approved, the board of review shall file
an affidavit within 30 days relative to the qualified error with
the proper officials and all affected official records shall be
corrected. If the qualified error results in an overpayment or
underpayment, the rebate, including any interest paid, shall be
made to the taxpayer or the taxpayer shall be notified and payment
made within 30 days of the notice. A rebate shall be without
interest. The treasurer in possession of the appropriate tax roll
may deduct the rebate from the appropriate tax collecting unit's
subsequent distribution of taxes. The treasurer in possession of
the appropriate tax roll shall bill to the appropriate tax
collecting unit the tax collecting unit's share of taxes rebated.
Except as otherwise provided in subsection (6) and section 27a(4),
a correction under this subsection may be made for the current year
and the immediately preceding year only.
(2) Action pursuant to this section may be initiated by the
taxpayer or the assessing officer.
(3) The board of review meeting in July and December shall
meet only for the purpose described in subsection (1) and to hear
appeals provided for in sections 7u, 7cc, 7ee, and 7jj. If an
exemption under section 7u is approved, the board of review shall
file an affidavit with the proper officials involved in the
assessment and collection of taxes and all affected official
records shall be corrected. If an appeal under section 7cc, 7ee, or
7jj results in a determination that an overpayment has been made,
the board of review shall file an affidavit and a rebate shall be
made at the times and in the manner provided in subsection (1).
Except as otherwise provided in sections 7cc, 7ee, and 7jj, a
correction under this subsection shall be made for the year in
which the appeal is made only. If the board of review grants an
exemption or provides a rebate for property under section 7cc, 7ee,
or 7jj as provided in this subsection, the board of review shall
require the owner to execute the affidavit provided for in section
7cc, 7ee, or 7jj and shall forward a copy of any section 7cc
affidavits to the department of treasury.
(4) If an exemption under section 7cc is granted by the board
of review under this section, the provisions of section 7cc apply.
If an exemption under section 7cc is not granted by the board of
review under this section, the owner may appeal that decision in
writing to the department of treasury within 35 days of the board
of review's denial and the appeal shall be conducted as provided in
section 7cc(8).
(5) An owner or assessor may appeal a decision of the board of
review under this section regarding an exemption under section 7ee
or 7jj to the residential and small claims division of the Michigan
tax tribunal. An owner is not required to pay the amount of tax in
dispute in order to receive a final determination of the
residential and small claims division of the Michigan tax tribunal.
However, interest and penalties, if any, shall accrue and be
computed based on interest and penalties that would have accrued
from the date the taxes were originally levied as if there had not
been an exemption.
(6) A correction under this section that grants a principal
residence exemption pursuant to section 7cc may be made for the
year in which the appeal was filed and the 3 immediately preceding
tax years.
(7) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, either of the following:
(a) 1 or more of the following alternative meeting dates for
the purposes of this section:
(i) (a)
An alternative meeting date during
the week of the
second Monday in December.
(ii) (b)
An alternative meeting date during
the week of the
third Monday in July.
(b) Notwithstanding any other provision of this act to the
contrary and subject to section 7cc(19), cancellation of either or
both the December or July board of review.
(8) As used in this section, "qualified error" means 1 or more
of the following:
(a) A clerical error relative to the correct assessment
figures, the rate of taxation, or the mathematical computation
relating to the assessing of taxes.
(b) A mutual mistake of fact.
(c) An adjustment under section 27a(4) or an exemption under
section 7hh(3)(b).
(d) An error of measurement or calculation of the physical
dimensions or components of the real property being assessed.
(e) An error of omission or inclusion of a part of the real
property being assessed.
(f) An error regarding the correct taxable status of the real
property being assessed.
(g) An error made by the taxpayer in preparing the statement
of assessable personal property under section 19.
