Bill Text: MI HB5679 | 2011-2012 | 96th Legislature | Introduced

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Bill Title: Property tax; payment and collection; anticipatory tax bill following a transfer of ownership; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 95.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-05-29 - Printed Bill Filed 05/25/2012 [HB5679 Detail]

Download: Michigan-2011-HB5679-Introduced.html

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HOUSE BILL No. 5679

 

May 24, 2012, Introduced by Rep. O'Brien and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 95.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 95. (1) If there is a transfer of ownership of property,

 

an owner of that property may request that the local tax collecting

 

unit in which that property is located prepare an anticipatory tax

 

bill. The request for an anticipatory tax bill shall be in a form

 

prescribed by the department of treasury. An anticipatory tax bill

 

shall be in the same form as a tax bill prepared by the local tax

 

collecting unit and shall clearly state that it is an anticipatory

 

tax bill prepared at the request of the property owner.

 

     (2) If an owner of property requests an anticipatory tax bill

 

under subsection (1), the local tax collecting unit shall prepare

 

that anticipatory tax bill within 14 days and shall mail that

 

anticipatory tax bill to the address provided in the request.

 

     (3) An anticipatory tax bill under this section shall reflect

 

the anticipated taxes for the property based on all of the

 

following:

 

     (a) The property's tentative taxable value, based on the sale

 

price of the property.

 

     (b) The various millages and special assessments collected

 

under this act in the local tax collecting unit in the immediately

 

preceding tax year.

 

     (c) Whether the property will be exempt as a principal

 

residence under section 7cc or exempt as qualified agricultural

 

property under section 7ee.

 

     (4) As used in this section, "transfer of ownership" means

 

that term as defined in section 27a.