Bill Text: MI HB5230 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Property tax; fees for appealing property tax to the Michigan tax tribunal; revise. Amends sec. 37 of 1973 PA 186 (MCL 205.737).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-08-11 - Printed Bill Filed 08/05/2009 [HB5230 Detail]
Download: Michigan-2009-HB5230-Introduced.html
HOUSE BILL No. 5230
August 4, 2009, Introduced by Rep. Opsommer and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 37 (MCL 205.737), as amended by 2006 PA 174.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 37. (1) The tribunal shall determine a property's taxable
value pursuant to section 27a of the general property tax act, 1893
PA 206, MCL 211.27a.
(2) The tribunal shall determine a property's state equalized
valuation by multiplying its finding of true cash value by a
percentage equal to the ratio of the average level of assessment in
relation to true cash values in the assessment district, and
equalizing that product by application of the equalization factor
that is uniformly applicable in the assessment district for the
year in question. The property's state equalized valuation shall
not exceed 50% of the true cash value of the property on the
assessment date.
(3) The petitioner has the burden of proof in establishing the
true cash value of the property. The assessing agency has the
burden of proof in establishing the ratio of the average level of
assessments in relation to true cash values in the assessment
district and the equalization factor that was uniformly applied in
the assessment district for the year in question.
(4) If the taxpayer paid additional taxes as a result of the
unlawful assessments on the same property after filing the
petition, or if in subsequent years an unlawful assessment is made
against the same property, the taxpayer, not later than the filing
deadline prescribed in section 35 for a proceeding before the
tribunal that is commenced before January 1, 2007 or section 35a
for a proceeding before the tribunal that is commenced after
December 31, 2006, except as otherwise provided in subsections (5)
and (7), may amend the petition to join all of the claims for a
determination of the property's taxable value, state equalized
valuation, or exempt status and for a refund of payments based on
the
unlawful assessments. The Before
January 1, 2010, the motion
to
amend the petition to add a subsequent year shall be accompanied by
a motion fee equal to 50% of the filing fee to file a petition to
commence an appeal for that property in that year. After December
31, 2009, the appeal for each subsequent year shall be added
automatically to the petition and the tribunal shall notify each
petitioner that subsequent years shall be automatically added
without need for a motion or filing fee. However, the petitioner
may move to exclude or amend the appeal of any subsequent year at
the time of the hearing on the petition. A sum determined by the
tribunal to have been unlawfully paid or underpaid shall bear
interest from the date of payment to the date of judgment and the
judgment shall bear interest to date of its payment. However, a sum
determined by the tribunal to have been underpaid shall not bear
interest for any time period prior to 28 days after the tribunal's
decision. Interest required by this subsection shall accrue for
periods before April 1, 1982 at a rate of 6% per year, shall accrue
for periods after March 31, 1982 but before April 1, 1985 at a rate
of 12% per year, and shall accrue for periods after March 31, 1985
but before April 1, 1994 at a rate of 9% per year. After March 31,
1994 but before January 1, 1996, interest shall accrue at an
interest rate set monthly at a per annum rate based on the auction
rate of the 91-day discount treasury bill rate for the first Monday
in each month, plus 1%. After December 31, 1995, interest shall
accrue at an interest rate set each year based on the average
auction rate of 91-day discount treasury bills in the immediately
preceding state fiscal year as certified by the department of
treasury, plus 1%. The department of treasury shall certify the
interest rate within 60 days after the end of the immediately
preceding fiscal year. The tribunal shall order the refund of all
or part of a property tax administration fee paid in connection
with taxes that the tribunal determines were unlawfully paid.
(5) A motion to amend a petition to add subsequent years is
not necessary in the following circumstances:
(a) If the tribunal has jurisdiction over a petition alleging
that the property is exempt from taxation, the appeal for each
subsequent year for which an assessment has been established shall
be added automatically to the petition. However, upon leave of the
tribunal, the petitioner or respondent may request that any
subsequent year be excluded from appeal at the time of the hearing
on the petition.
(b) If the residential property and small claims division of
the tribunal has jurisdiction over a petition, the appeal for each
subsequent year for which an assessment has been established shall
be added automatically to the petition. The residential property
and small claims division shall automatically add to an appeal of a
final determination of a claim for exemption of a principal
residence or of qualified agricultural property each subsequent
year in which a claim for exemption of that principal residence or
that qualified agricultural property is denied. However, upon leave
of the tribunal, the petitioner or respondent may request that any
subsequent year be excluded from appeal at the time of the hearing
on the petition.
(6) The notice of the hearing on a petition shall include a
statement advising the petitioner of the right to amend his or her
petition to include or exclude subsequent years as provided by
subsections (4) and (5) and, after December 31, 2009, a statement
advising the petitioner that subsequent years shall be
automatically added without need for a motion or filing fee, as
provided in subsection (4).
(7) If the final equalization multiplier for the tax year is
greater than the tentative multiplier used in preparing the
assessment notice and as a result of action of the state board of
equalization or county board of commissioners a taxpayer's
assessment as equalized is in excess of 50% of true cash value,
that person may appeal directly to the tax tribunal without a prior
protest before the local board of review. The appeal shall be filed
under this subsection on or before the third Monday in August and
shall be heard in the same manner as other appeals of the tribunal.
An appeal pursuant to this subsection shall not result in an
equalized value less than the assessed value multiplied by the
tentative equalization multiplier used in preparing the assessment
notice.
