Bill Text: MI SB0283 | 2011-2012 | 96th Legislature | Introduced

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Bill Title: Property tax; assessments; reduction in property tax due to an appeal; require to use new assessment as baseline for next year's taxes. Amends sec. 30c of 1893 PA 206 (MCL 211.30c).

Spectrum: Strong Partisan Bill (Republican 10-1)

Status: (Introduced - Dead) 2011-03-22 - Referred To Committee On Economic Development [SB0283 Detail]

Download: Michigan-2011-SB0283-Introduced.html

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SENATE BILL No. 283

 

 

March 22, 2011, Introduced by Senators GREEN, NOFS, HUNTER, MARLEAU, BOOHER, ROCCA, COLBECK, PAVLOV, PROOS, KAHN and EMMONS and referred to the Committee on Economic Development.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 30c (MCL 211.30c), as amended by 1996 PA 476.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 30c. (1) If a taxpayer has the assessed value or taxable

 

value reduced on his or her property as a result of a protest to

 

the board of review under section 30, the assessor shall use that

 

reduced amount as the basis for calculating the assessment assessed

 

value in the immediately succeeding year and as the basis for

 

calculating the taxable value as provided in section 27a. However,

 

the taxable value of that property in a tax year immediately

 

succeeding a transfer of ownership of that property is that

 

property's state equalized valuation in the year following the

 

transfer as calculated under this section shall be determined as

 

provided in section 27a(3).

 

     (2) If a taxpayer appears before the tax tribunal during the

 

same tax year for which the state equalized valuation, assessed

 

value, or taxable value is appealed and has the state equalized

 

valuation, assessed value, or taxable value of his or her property

 

reduced pursuant to a final order of the tax tribunal, the assessor

 

shall use the reduced state equalized valuation , or assessed value

 

, or taxable value as the basis for calculating the assessment in

 

the immediately succeeding year and the reduced taxable value as

 

the basis for calculating the taxable value under section 27a.

 

However, the taxable value of that property in a tax year

 

immediately succeeding a transfer of ownership of that property is

 

that property's state equalized valuation in the year following the

 

transfer as calculated under this section shall be determined as

 

provided in section 27a(3).

 

     (3) This section applies to an assessment established for

 

taxes levied after January 1, 1994. This section does not apply to

 

a change in assessment due to a protest regarding a claim of

 

exemption.