Bill Text: MI HB4634 | 2017-2018 | 99th Legislature | Introduced


Bill Title: Property tax; payment and collection; due date for property taxes; modify. Amends sec. 78a of 1893 PA 206 (MCL 211.78a).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-05-24 - Bill Electronically Reproduced 05/23/2017 [HB4634 Detail]

Download: Michigan-2017-HB4634-Introduced.html

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4634

 

 

May 23, 2017, Introduced by Reps. Phelps, Neeley and Love and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 78a (MCL 211.78a), as amended by 2014 PA 499.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 78a. (1) For taxes levied after December 31, 1998, all

 

property returned for delinquent taxes, and upon which taxes,

 

interest, penalties, and fees remain unpaid after the property is

 

returned as delinquent to the county treasurers of this state under

 

this act, is subject to forfeiture, foreclosure, and sale for the

 

enforcement and collection of the delinquent taxes as provided in

 

section 78, this section, and sections 78b to 79a. As used in

 

section 78, this section, and sections 78b to 79a, "taxes" includes

 

interest, penalties, and fees imposed before the taxes become

 

delinquent and unpaid special assessments or other assessments that

 


are due and payable up to and including the date of the foreclosure

 

hearing under section 78k.

 

     (2) On March 1 4 in each year, taxes levied in the immediately

 

preceding year that remain unpaid shall be returned as delinquent

 

for collection. However, if the last day in a year that taxes are

 

due and payable before being returned as delinquent is on a

 

Saturday, Sunday, or legal holiday, the last day taxes are due and

 

payable before being returned as delinquent is on the next business

 

day and taxes levied in the immediately preceding year that remain

 

unpaid shall be returned as delinquent on the immediately

 

succeeding business day. If unpaid taxes returned as delinquent

 

remain unpaid after March 31 of the same year that they were

 

returned as delinquent, those taxes shall, for purposes of section

 

78, this section, and sections 78b to 79a, be treated as having

 

been returned as delinquent on March 1 of that year. Except as

 

otherwise provided in section 79 for certified abandoned property,

 

property delinquent for taxes levied in the second year preceding

 

the forfeiture under section 78g or in a prior year to which this

 

section applies shall be forfeited to the county treasurer for the

 

total of the unpaid taxes, interest, penalties, and fees for those

 

years as provided under section 78g.

 

     (3) A county property tax administration fee of 4% and, except

 

as provided in section 78g(3)(c), interest computed at a

 

noncompounded rate of 1% per month or fraction of a month on the

 

taxes that were originally returned as delinquent, computed from

 

the date that the taxes originally became delinquent, shall be

 

added to property returned as delinquent under this section. A


county property tax administration fee provided for under this

 

subsection shall not be less than $1.00.

 

     (4) Any person with an unrecorded property interest or any

 

other person who wishes at any time to receive notice of the return

 

of delinquent taxes on a parcel of property may pay an annual fee

 

not to exceed $5.00 by February 1 to the county treasurer and

 

specify the parcel identification number, the address of the

 

property, and the address to which the notice shall be sent.

 

Holders of any undischarged mortgages wishing to receive notice of

 

the return of delinquent taxes on a parcel or parcels of property

 

may provide a list of such parcels in a form prescribed by the

 

county treasurer and pay an annual fee not to exceed $1.00 per

 

parcel to the county treasurer and specify for each parcel the

 

parcel identification number, the address of the property, and the

 

address to which the notice should be sent. The county treasurer

 

shall notify the person or holders of undischarged mortgages if

 

delinquent taxes on the property or properties are returned within

 

that year.

 

     (5) Notwithstanding any charter provision to the contrary, the

 

governing body of a local governmental unit that collects

 

delinquent taxes may establish for any property, by ordinance,

 

procedures for the collection of delinquent taxes and the

 

enforcement of tax liens and the schedule for the forfeiture or

 

foreclosure of delinquent tax liens. The procedures and schedule

 

established by ordinance shall conform at a minimum to those

 

procedures and schedules established under sections 78a to 78l,

 

except that those taxes subject to a payment plan approved by the


treasurer of the local governmental unit as of July 1, 1999 shall

 

not be considered delinquent if payments are not delinquent under

 

that payment plan.

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