March 22, 2011, Introduced by Senators GREEN, KAHN, NOFS, HUNTER, MARLEAU, BOOHER, ROCCA, COLBECK, PAVLOV, PROOS 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 30 (MCL 211.30), as amended by 2003 PA 194.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 30. (1) Except as otherwise provided in subsection (2),
the board of review shall meet on the second Monday in March.
(2) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, alternative starting
dates in March when the board of review shall initially meet, which
alternative starting dates shall be the Tuesday or Wednesday
following the second Monday of March.
(3) The first meeting of the board of review shall start not
earlier than 9 a.m. and not later than 3 p.m. and last for not less
than 6 hours. The board of review shall also meet for not less than
6 hours during the remainder of that week. Persons or their agents
who have appeared to file a protest before the board of review at a
scheduled meeting or at a scheduled appointment shall be afforded
an opportunity to be heard by the board of review. The board of
review shall schedule a final meeting after the board of review
makes a change in the assessed value or tentative taxable value of
property or adds property to the assessment roll. The board of
review shall hold at least 3 hours of its required sessions for
review of assessment rolls during the week of the second Monday in
March after 6 p.m.
(4) A board of review shall meet a total of at least 12 hours
during the week beginning the second Monday in March to hear
protests. At the request of a person whose property is assessed on
the assessment roll or of his or her agent, and if sufficient cause
is shown, the board of review shall correct the assessed value or
tentative taxable value of the property in a manner that will make
the valuation of the property relatively just and proper under this
act. The board of review may examine under oath the person making
the application, or any other person concerning the matter. A
member of the board of review may administer the oath. A resident
or nonresident taxpayer may file his or her appearance, protest,
and papers in support of the protest by letter, and his or her
personal appearance is not required. The township or city shall
include a statement notifying taxpayers of this option in each
assessment notice under section 24c and on each notice or
publication of the meeting of the board of review. The board of
review, on its own motion, may change assessed values or tentative
taxable values or add to the roll property omitted from the roll
that is liable to assessment if the person who is assessed for the
altered valuation or for the omitted property is promptly notified
and granted an opportunity to file objections to the change at the
meeting or at a subsequent meeting. An objection to a change in
assessed value or tentative taxable value or to the addition of
property to the tax roll shall be promptly heard and determined.
Each person who makes a request, protest, or application to the
board of review for the correction of the assessed value or
tentative taxable value of the person's property shall be notified
in writing, not later than the first Monday in June, of the board
of review's action on the request, protest, or application, of the
state equalized valuation or tentative taxable value of the
property, and of information regarding the right of further appeal
to the tax tribunal. Information regarding the right of further
appeal to the tax tribunal shall include, but is not limited to, a
statement of the right to appeal to the tax tribunal, the address
of the tax tribunal, and the final date for filing an appeal with
the tax tribunal.
(5) After the board of review completes the review of the
assessment roll, a majority of the board of review shall indorse
the roll and sign a statement to the effect that the roll is the
assessment roll for the year in which it has been prepared and
approved by the board of review.
(6) The completed assessment roll shall be delivered by the
appropriate assessing officer to the county equalization director
not later than the tenth day after the adjournment of the board of
review, or the Wednesday following the first Monday in April,
whichever date occurs first.
(7)
The governing body of the township or city may authorize,
by
adoption of an ordinance or resolution, a resident taxpayer to
file
his or her protest before the board of review by letter
without
a personal appearance by the taxpayer or his or her agent.
If
that ordinance or resolution is adopted, the township or city
shall
include a statement notifying taxpayers of this option in
each
assessment notice under section 24c and on each notice or
publication
of the meeting of the board of review.