Bill Text: MI HB6062 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Property tax: special assessments; certain references in act providing for deferment of special assessments on certain homesteads; make gender neutral. Amends secs. 2 & 4 of 1976 PA 225 (MCL 211.762 & 211.764).
Spectrum: Partisan Bill (Democrat 9-0)
Status: (Introduced - Dead) 2020-08-12 - Bill Electronically Reproduced 08/06/2020 [HB6062 Detail]
Download: Michigan-2019-HB6062-Introduced.html
HOUSE BILL NO. 6062
August 06, 2020, Introduced by Reps. Ellison,
Hoadley, Brixie, Kuppa, Hood, Koleszar, Warren, Sowerby and Rabhi and
referred to the Committee on Government Operations.
A bill to amend 1976 PA 225, entitled
"An act to defer the collection of special assessments on homestead properties; to provide for conditions of eligibility for such a deferment; to prescribe the powers and duties of the department of treasury, local assessing officers, and local collecting officers; to provide for the advancement of moneys by the state to indemnify special assessment districts for losses from deferment of collections; to provide for the advancement of money by the state to an owner for the repayment of loans used by the owner to pay special assessments; to provide for the collection of deferred special assessments and interest thereon, and the disposition of these collections; to make an appropriation; and to prescribe penalties,"
by amending sections 2 and 4 (MCL 211.762 and 211.764), as amended by 1980 PA 403.
the people of the state of michigan enact:
Sec. 2. (1) The payment of special assessments assessed and due and payable on a homestead in any year in which the owner meets all of the terms and conditions of this act shall be deferred until 1 year after the owner's death, subject to further order by the probate court or until the homestead or any part of the homestead is conveyed or transferred to another or a contract to sell is entered into. The death of a spouse shall does not terminate the deferment of special assessments for a homestead owned by husband and wife individuals who are married to each other under tenancy by the entireties as long as the surviving spouse does not remarry. Special assessments deferred under this act may be paid in full at any time.
(2) If the collecting officer or the department determines that legal or equitable title to a homestead or any part of a homestead for which special assessments are deferred under this act is conveyed or transferred or a contract to sell the homestead or part of a homestead is entered into, and the deferment is not terminated, the owner or owner's estate shall be is subject to an interest rate of 1% per month or fraction of a month , on the amount deferred, computed from the date of conveyance, transfer, or contractual agreement. The amount of interest shall be is payable to the collecting officer and must be transmitted by that office pursuant to as required under section 9.
(3) The department shall notify each owner whose special assessments are authorized to be deferred under this act that if legal or equitable title to the homestead or any part of the homestead is conveyed or transferred or a contract to sell the homestead or part of the homestead is entered into, the deferment is terminated and the amount deferred is immediately due and payable, plus interest as provided in subsection (2).
Sec. 4. An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner's homestead. The application shall must be made upon an affidavit form to be furnished and made available by the department at convenient locations throughout the this state. The affidavit form shall must contain the following statement in 10-point boldface type located immediately above the affiant's signature: "If this deferment is authorized the state will place a lien on your property." A person making a false affidavit for the purpose of obtaining deferment of special assessments under this act is guilty of perjury. If the homestead is owned jointly by husband and wife, individuals who are married to each other, each spouse shall sign and file the affidavit. If the homestead is encumbered by a mortgage or an unpaid balance on a land contract, a deferment of special assessments shall not be made without the written consent of the mortgagee or the land contract vendor, which shall must be filed with the affidavit. The affidavit shall must be filed with the local assessing officer at least 30 days after the due date of a special assessment or installment of a special assessment for which deferment is requested.
Enacting section 1. This amendatory act does not take effect unless Senate Joint Resolution ____ or House Joint Resolution T (request no. 02690'19) of the 100th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963.
