Bill Text: MI SB0045 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Property tax; tax tribunal; hearing scheduled on regularly scheduled board of review dates; prohibit. Amends secs. 34 & 62 of 1973 PA 186 (MCL 205.734 & 205.762).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-01-16 - Referred To Committee On Finance [SB0045 Detail]
Download: Michigan-2013-SB0045-Introduced.html
SENATE BILL No. 45
January 16, 2013, Introduced by Senator BOOHER and referred to the Committee on Finance.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending sections 34 and 62 (MCL 205.734 and 205.762), section
34 as amended by 1980 PA 437 and section 62 as amended by 2008 PA
128.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 34. (1) One or more members of the tribunal may hear and
decide proceedings.
(2)
The tribunal shall sit at places throughout the this state
as the tribunal determines. The county board of commissioners for
the county in which the tribunal is sitting, except when the
tribunal is sitting in the city of Lansing, shall provide the
tribunal with suitable accommodations and equipment on request of
the chairperson.
(3) The business which that the
tribunal may perform shall be
conducted
at a public meeting on of the tribunal held in compliance
with
Act No. 267 of the Public Acts of 1976, as amended the open
meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of
the time, date, and place of the meeting shall be given in the
manner
required by Act No. 267 of the Public Acts of 1976, as
amended.the open meetings act, 1976 PA 267, MCL 15.261
to 15.275. A
proceeding shall not be scheduled on any day that the board of
review for the local tax collecting district in which the property
in question is located is scheduled to meet pursuant to section 30
or 53b of the general property tax act, 1893 PA 206, MCL 211.30 and
211.53b.
Sec. 62. (1) The residential property and small claims
division created in section 61 has jurisdiction over a proceeding,
otherwise cognizable by the tribunal, in which residential property
is exclusively involved. Property other than residential property
may be included in a proceeding before the residential property and
small claims division if the amount of that property's taxable
value or state equalized valuation in dispute is not more than
$100,000.00. The residential property and small claims division
also has jurisdiction over a proceeding involving an appeal of any
other tax over which the tribunal has jurisdiction if the amount of
the tax in dispute is $20,000.00 or less, adjusted annually by the
inflation rate. As used in this subsection, "inflation rate" means
the ratio of the general price level for the state fiscal year
ending in the calendar year immediately preceding the current year
divided by the general price level for the state fiscal year ending
in the calendar year before the year immediately preceding the
current year.
(2) A person or legal entity entitled to proceed under section
31, and whose proceeding meets the jurisdictional requirements of
subsection (1), may elect to proceed before either the residential
property and small claims division or the entire tribunal. A formal
record of residential property and small claims division
proceedings is not required. Within 20 days after a hearing officer
or referee issues a proposed order, a party may file exceptions to
the proposed order. The tribunal shall review the exceptions to
determine if the proposed order shall be adopted as a final order.
Upon a showing of good cause or at the tribunal's discretion, the
tribunal may modify the proposed order and issue a final order or
hold a rehearing by a tribunal member. A rehearing is not limited
to the evidence presented before the hearing officer or referee.
(3) Except as otherwise provided in this subsection, the
residential property and small claims division shall meet in the
county in which the property in question is located or in a county
contiguous to the county in which the property in question is
located. A petitioner-appellant shall not be required to travel
more than 100 miles from the location of the property in question
to the hearing site, except that a rehearing by a tribunal member
shall be at a site determined by the tribunal. By leave of the
tribunal and with the mutual consent of all parties, a residential
property and small claims division proceeding may take place at a
location mutually agreed upon by all parties or may take place by
the use of amplified telephonic or video conferencing equipment. A
residential property and small claims division proceeding shall not
be scheduled on any day that the board of review for the local tax
collecting district in which the property in question is located is
scheduled to meet pursuant to section 30 or 53b of the general
property tax act, 1893 PA 206, MCL 211.30 and 211.53b.
(4) The tribunal shall make a short form for the simplified
filing of residential property and small claims appeals.
(5) In a proceeding before the residential property and small
claims division for property other than residential property, if
the amount of taxable value or state equalized valuation in dispute
is greater than $20,000.00, or in nonproperty matters if the amount
in dispute is greater than $1,000.00, the filing fee is the amount
that would have been paid if the proceeding was brought before the
entire tribunal and not the residential property and small claims
division.
(6) As used in this chapter, "residential property" means any
of the following:
(a) Real property exempt under section 7cc of the general
property tax act, 1893 PA 206, MCL 211.7cc.
(b) Real property classified as residential real property
under section 34c of the general property tax act, 1893 PA 206, MCL
211.34c.
(c) Real property with less than 4 rental units.
(d) Real property classified as agricultural real property
under section 34c of the general property tax act, 1893 PA 206, MCL
211.34c.
