Bill Text: MI SB0395 | 2009-2010 | 95th Legislature | Chaptered
Bill Title: Property tax; assessments; assessment notice; revise time to 30 days. Amends sec. 24c of 1893 PA 206 (MCL 211.24c).
Spectrum: Moderate Partisan Bill (Republican 16-4)
Status: (Passed) 2010-12-29 - Assigned Pa 0332'10 With Immediate Effect [SB0395 Detail]
Download: Michigan-2009-SB0395-Chaptered.html
Act No. 332
Public Acts of 2010
Approved by the Governor
December 21, 2010
Filed with the Secretary of State
December 21, 2010
EFFECTIVE DATE: December 21, 2010
STATE OF MICHIGAN
95TH LEGISLATURE
REGULAR SESSION OF 2010
Introduced by Senators Kahn, Richardville, Bishop, Kuipers, Gilbert, Jansen, Garcia, Stamas, Van Woerkom, Pappageorge, Jelinek, George, Cassis, Allen, Cropsey, Gleason, Barcia, Clarke, Switalski and Brown
ENROLLED SENATE BILL No. 395
AN ACT to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending section 24c (MCL 211.24c), as amended by 2003 PA 247.
The People of the State of Michigan enact:
Sec. 24c. (1) The assessor shall give to each owner or person or persons listed on the assessment roll of the property a notice by first-class mail of an increase in the tentative state equalized valuation or the tentative taxable value for the year. The notice shall specify each parcel of property, the tentative taxable value for the current year, and the taxable value for the immediately preceding year. The notice shall also specify the time and place of the meeting of the board of review. The notice shall also specify the difference between the property’s tentative taxable value in the current year and the property’s taxable value in the immediately preceding year.
(2) The notice shall include, in addition to the information required by subsection (1), all of the following:
(a) The state equalized valuation for the immediately preceding year.
(b) The tentative state equalized valuation for the current year.
(c) The net change between the tentative state equalized valuation for the current year and the state equalized valuation for the immediately preceding year.
(d) The classification of the property as defined by section 34c.
(e) The inflation rate for the immediately preceding year as defined in section 34d.
(f) A statement provided by the state tax commission explaining the relationship between state equalized valuation and taxable value. If the assessor believes that a transfer of ownership has occurred in the immediately preceding year, the statement shall state that the ownership was transferred and that the taxable value of that property is the same as the state equalized valuation of that property.
(3) When required by the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532, the assessment notice shall include or be accompanied by information or forms prescribed by the income tax act of 1967, 1967 PA 281, MCL 206.1 to 206.532.
(4) The assessment notice shall be addressed to the owner according to the records of the assessor and mailed not less than 14 days before the meeting of the board of review. The failure to send or receive an assessment notice does not invalidate an assessment roll or an assessment on that property.
(5) The tentative state equalized valuation shall be calculated by multiplying the assessment by the tentative equalized valuation multiplier. If the assessor has made assessment adjustments that would have changed the tentative multiplier, the assessor may recalculate the multiplier for use in the notice.
(6) The state tax commission shall prepare a model assessment notice form that shall be made available to local units of government.
(7) The assessment notice under subsection (1) shall include the following statement:
“If you purchased your principal residence after May 1 last year, to claim the principal residence exemption, if you have not already done so, you are required to file an affidavit before May 1.”.
(8) For taxes levied after December 31, 2003, the assessment notice under subsection (1) shall separately state the state equalized valuation and taxable value for any leasehold improvements.
This act is ordered to take immediate effect.
Secretary of the Senate
Clerk of the House of Representatives
Approved
Governor
