Bill Text: MI HB5825 | 2019-2020 | 100th Legislature | Engrossed
Bill Title: Property tax: board of review; modifications to board of review and county equalization procedures; provide for under certain circumstances related to the declared state of emergency due to the COVID-19 pandemic. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 33a. TIE BAR WITH: HB 5824'20
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2020-12-31 - Assigned Pa 297'20 With Immediate Effect [HB5825 Detail]
Download: Michigan-2019-HB5825-Engrossed.html
SENATE Substitute For
HOUSE BILL NO. 5825
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 33a.
the people of the state of michigan enact:
Sec. 33a. (1) Notwithstanding any
provision of this act or any local charter provision or ordinance to the
contrary, beginning April 6, 2020 and continuing through December 31, 2020, all
of the following apply to the collection of taxes under this act for property taxes
levied in 2020:
(a)
The requirements of sections 30 and 30a are subject to all of the following
modifications:
(i) Any review of assessments by a city
or township board of review that has been completed by the effective date of
the amendatory act that added this section must be considered to have been
timely completed.
(ii) A completed assessment roll for 2020
that has been delivered to the director of a county tax or equalization
department by the effective date of the amendatory act that added this section
must be considered to have been timely delivered.
(iii) If the director of a county tax or
equalization department does not receive a certified assessment roll from a
board of review, the county must equalize based on the assessment roll prepared
by the assessor.
(b)
The requirements of section 34 are subject to both of the following
modifications:
(i) The county board of commissioners in
each county must meet by not later than May 15, 2020 to determine county
equalized value. These meetings must be conducted in a manner consistent with the
open meetings act, 1976 PA 267, MCL 15.261 to 15.275, including, for any
meeting held electronically, sections 3 and 3a of the open meetings act, 1976
PA 267, MCL 15.263 and 15.263a.
(ii) The director of the tax or
equalization department in each county must transmit a certified copy of the
tabular statement described in section 5(2) of 1911 PA 44, MCL 209.5, in the
manner required under section 5(2) of 1911 PA 44, MCL 209.5, to the state tax commission
on or before May 18, 2020.
(c)
The protest and dispute provisions set forth in sections 28, 29, 30, 30a, 34c,
and 53b are subject to all of the following modifications:
(i) Boards of review that were not able
to complete the duties set forth in section 28, 29, or 30 must meet on the
Tuesday following the third Monday in July to hear protests.
(ii) In addition to purposes set forth in
section 53b, boards of review meeting in July must also meet to hear any
matters, including protests, provided for under section 30 that are properly
before a March board of review under section 30. Boards of review must issue
decisions on these matters by not later than September 1, 2020.
(iii) Boards of review meeting in July
pursuant to this subdivision must do both of the following:
(A)
Provide notice of their meetings in the manner required under the open meetings
act, 1976 PA 267, MCL 15.261 to 15.275, including, for any meeting held
electronically, all notices required by sections 3 and 3a of the open meetings
act, 1976 PA 267, MCL 15.263 and 15.263a. The provision of such notice
satisfies the minimum requirements of due process.
(B)
Allow a resident taxpayer to file a protest before the board of review by
letter without a personal appearance by the taxpayer or the taxpayer's agent.
(iv) An owner of any assessable property
that disputes the classification of a particular parcel must notify the
assessor and may protest the assigned classification to the board of review
acting in July.
(v) An owner or assessor that did not
file an appeal at the March 2020 board of review may appeal a classification
decision of the board of review acting in July by filing a written petition
with the state tax commission by not later than September 1, 2020.
(2)
This section does not provide for a rehearing or reconsideration by a July
board of review of a protest, request, or other property tax matter that was
previously denied by a March board of review.
(3)
The time extensions provided for in this section are automatic, and taxpayers and
local officials are entitled to them without filing any additional forms with,
or otherwise contacting, the department of treasury, state tax commission, or
state tax tribunal.
Enacting section 1. This amendatory act is intended to apply retroactively effective beginning April 6, 2020.
Enacting section 2. This amendatory act does not take effect unless House Bill No. 5824 of the 100th Legislature is enacted into law.
