Bill Text: MI HB6077 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Property tax; personal property; exemption for certain personal property; grant authority to local tax collecting unit. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9n.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2010-04-28 - Printed Bill Filed 04/28/2010 [HB6077 Detail]

Download: Michigan-2009-HB6077-Introduced.html

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HOUSE BILL No. 6077

 

April 27, 2010, Introduced by Rep. Calley 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 9n.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 9n. (1) The governing body of a local tax collecting unit

 

may adopt a resolution to exempt from the collection of taxes under

 

this act either all personal property located in that local tax

 

collecting unit or all new personal property located in that local

 

tax collecting unit. The clerk of the local tax collecting unit

 

shall notify in writing the assessor and the legislative body of

 

each taxing unit that levies ad valorem property taxes in the local

 

tax collecting unit. Before acting on the resolution, the governing

 

body of the local tax collecting unit shall afford the assessor and

 

a representative of the affected taxing units an opportunity for a

 

hearing. Personal property and new personal property do not include

 

buildings described in section 14(6) and personal property

 

described in section 8(h), (i), and (j).

 

     (2) The exemption under this section is effective on the

 

December 31 immediately succeeding the adoption of the resolution

 

by the governing body of the local tax collecting unit and shall

 

continue in effect for a period specified in the resolution. A copy

 

of the resolution shall be filed with the state tax commission, the

 

state treasurer, and the president of the Michigan strategic fund.

 

     (3) As used in this section, "new personal property" means

 

personal property that was not previously subject to tax under this

 

act or was not previously placed in service in this state and that

 

is placed in a local tax collecting unit after a resolution under

 

subsection (1) is approved by that local tax collecting unit.