Bill Text: MI HB4218 | 2009-2010 | 95th Legislature | Engrossed
Bill Title: Property tax; payment and collection; eligibility for property tax deferment on agricultural lands; clarify. Amends sec. 51 of 1893 PA 206 (MCL 211.51).
Spectrum: Bipartisan Bill
Status: (Passed) 2009-12-30 - Assigned Pa 189'09 With Immediate Effect [HB4218 Detail]
Download: Michigan-2009-HB4218-Engrossed.html
HB-4218, As Passed Senate, December 10, 2009
SUBSTITUTE FOR
HOUSE BILL NO. 4218
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 51 (MCL 211.51), as amended by 2005 PA 114.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 51. (1) If a township treasurer does not file his or her
bond with the county treasurer as prescribed by law and the
township board fails to appoint a treasurer to give the bond and
deliver a receipt for the bond to the supervisor by December 10,
the supervisor shall deliver the tax roll with the necessary
warrant directed to the county treasurer, who shall make the
collection and return of taxes. The county treasurer, pursuant to
the adoption of a resolution by the county board of commissioners,
has the same powers and duties to add a property tax administration
fee, a late penalty charge, and interest to all taxes collected as
conferred upon a township treasurer under section 44. The excess of
the amount of property tax administration fees over the expense to
the county in collecting the taxes shall be returned to the
township, and the remainder of the property tax administration fees
and any late penalty charges imposed shall be credited to the
county general fund. For the purpose of collecting the taxes, the
county treasurer is vested with all the powers conferred upon the
township treasurer and an action may be brought on the county
treasurer's bond under the same circumstances as on those of a
township treasurer.
(2) A local tax collecting unit that collects a summer
property tax shall defer the collection of summer property taxes
against the following property for which a deferment is claimed
until the following February 15:
(a) The principal residence of a taxpayer who meets both of
the following conditions:
(i) Meets 1 or more of the following conditions:
(A) Is a totally and permanently disabled person, blind
person, paraplegic, quadriplegic, eligible serviceperson, eligible
veteran, or eligible widow or widower, as these persons are defined
in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL
206.501 to 206.532.
(B) Is 62 years of age or older, including the unremarried
surviving spouse of a person who was 62 years of age or older at
the time of death.
(ii) For the prior taxable year had a total household income of
the following:
(A) For taxes levied before January 1, 2005, $25,000.00, or
less.
(B) For taxes levied after December 31, 2004 and before
January 1, 2006, $35,000.00, or less.
(C) For taxes levied after December 31, 2005 and before
January 1, 2007, $37,500.00, or less.
(D) For taxes levied after December 31, 2006, $40,000.00, or
less.
(b) Property classified or used as agricultural real property
if the gross receipts of the agricultural or horticultural
operations in the previous year or the average gross receipts of
the operations in the previous 3 years are not less than the
household income of the owner in the previous year or the combined
household incomes in the previous year of the individual members of
a limited liability company that owns the agricultural real
property. A limited liability company may claim the deferment under
this section only if the individual members of the limited
liability company qualified for the deferment under this section
before the individual members formed the limited liability company.
(3) A taxpayer may claim a deferment provided by subsection
(2) by filing with the treasurer of the local property tax
collecting unit an intent to defer the summer property taxes that
are due and payable in that year without penalty or interest. Taxes
deferred under subsection (2) that are not paid by the following
February 15 are not subject to penalties or interest for the period
of deferment.
(4) The intent statement required by subsection (3) shall be
on a form prescribed and provided by the department of treasury to
the treasurer of the local property tax collecting unit.
(5) The treasurer of the local property tax collecting unit
that collects a summer property tax shall do the following:
(a) Cause a notice of the availability of the deferment to be
published in a newspaper of general circulation within the local
property tax collecting unit or to be included as an insertion with
the tax bill.
(b) Assist persons in completing the deferment form.
(6) If a local property tax collecting unit that collects a
summer property tax also collects a winter property tax in the same
year, a statement of the amount of taxes deferred pursuant to
subsection (2) shall be in the December tax statement mailed by the
local property tax collecting unit for each summer property tax
payment that was deferred from collection. If a local property tax
collecting unit that collects a summer property tax does not
collect a winter property tax in the same year, it shall mail a
statement of the amount of taxes deferred under subsection (2) at
the same time December tax statements are required to be mailed
under section 44.
(7) Persons eligible for deferment of summer property taxes
under subsection (2) may file their intent to defer until September
15 or the time the tax would otherwise become subject to interest
or a late penalty charge for late payment, whichever is later.
(8)
To the extent permitted by the revised school code, of
1976,
1976 PA 451, MCL 380.1 to 380.1852,
or the charter of a local
property tax collecting unit, a local property tax collecting unit
may provide for the levy and collection of summer property taxes.
The terms and conditions of collection established by or under an
agreement
executed pursuant to the revised school code, of 1976,
1976 PA 451, MCL 380.1 to 380.1852, or the charter of a local tax
collecting unit govern a summer property tax levy.
(9) As used in this section:
(a) "Principal residence" means property exempt under section
7cc.
(b) "Summer property tax" means a levy of ad valorem property
taxes that first becomes a lien before December 1 of any calendar
year.
