Bill Text: MI SB0553 | 2017-2018 | 99th Legislature | Engrossed
Bill Title: History and arts; historic sites; references to the Michigan history center act in the property tax act; update. Amends sec. 24 of 1893 PA 206 (MCL 211.24). TIE BAR WITH: SB 0564'17
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2017-11-28 - Assigned Pa 0176'17 With Immediate Effect [SB0553 Detail]
Download: Michigan-2017-SB0553-Engrossed.html
SB-0553, As Passed Senate, October 5, 2017
SENATE BILL No. 553
September 13, 2017, Introduced by Senator HANSEN and referred to the Committee on Outdoor Recreation and Tourism.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 24 (MCL 211.24), as amended by 2016 PA 25.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 24. (1) On or before the first Monday in March in each
year, the assessor shall make and complete an assessment roll, upon
which he or she shall set down all of the following:
(a) The name and address of every person liable to be taxed in
the local tax collecting unit with a full description of all the
real property liable to be taxed. If the name of the owner or
occupant of any tract or parcel of real property is known, the
assessor shall enter the name and address of the owner or occupant
opposite to the description of the property. If unknown, the real
property described upon the roll shall be assessed as "owner
unknown". All contiguous subdivisions of any section that are owned
by 1 person, firm, corporation, or other legal entity and all
unimproved lots in any block that are contiguous and owned by 1
person, firm, corporation, or other legal entity shall be assessed
as 1 parcel, unless demand in writing is made by the owner or
occupant to have each subdivision of the section or each lot
assessed separately. However, failure to assess contiguous parcels
as entireties does not invalidate the assessment as made. Each
description shall show as near as possible the number of acres
contained in it, as determined by the assessor. It is not necessary
for the assessment roll to specify the quantity of land comprised
in any town, city, or village lot.
(b) The assessor shall estimate, according to his or her best
information and judgment, the true cash value and assessed value of
every parcel of real property and set the assessed value down
opposite the parcel.
(c) The assessor shall calculate the tentative taxable value
of every parcel of real property and set that value down opposite
the parcel.
(d) The assessor shall determine the percentage of value of
every parcel of real property that is exempt from the tax levied by
a local school district for school operating purposes to the extent
provided under section 1211 of the revised school code, 1976 PA
451, MCL 380.1211, and set that percentage of value down opposite
the parcel.
(e) The assessor shall determine the date of the last transfer
of ownership of every parcel of real property occurring after
December 31, 1994 and set that date down opposite the parcel.
(f) The assessor shall estimate the true cash value of all the
personal property of each person, and set the assessed value and
tentative taxable value down opposite the name of the person. In
determining the property to be assessed and in estimating the value
of that property, the assessor is not bound to follow the
statements of any person, but shall exercise his or her best
judgment. For taxes levied after December 31, 2003, the assessor
shall separately state the assessed value and tentative taxable
value of any leasehold improvements.
(g) Property assessed to a person other than the owner shall
be assessed separately from the owner's property and shall show in
what capacity it is assessed to that person, whether as agent,
guardian, or otherwise. Two or more persons not being copartners,
owning personal property in common, may each be assessed severally
for each person's portion. Undivided interests in lands owned by
tenants in common, or joint tenants not being copartners, may be
assessed to the owners.
(2) Subject to this section, a local tax collecting unit may
use a computerized database system as the assessment roll described
in subsection (1) if the local tax collecting unit and the assessor
certify in a form and manner prescribed by the state tax commission
that the proposed system has the capacity to enable a local tax
collecting unit to comply and the local tax collecting unit
complies with all of the following requirements:
(a) The assessor shall certify the assessment roll and
maintain a computer printed format or a disk, external drive, or
other electronic data processing format compatible with the
computer system used by the local tax collecting unit. The
affidavit attached to or included with the assessment roll shall
include documentation that the assessment roll has been backed up
through a computer backup system and a sworn statement by the
assessor that the backup system contains a true and complete record
of the assessment roll. The affidavit attached to or included with
the assessment roll shall include documentation that authorizes and
reports all changes in the assessment roll as certified by the
assessor.
(b) The local tax collecting unit shall certify and maintain a
retention
policy that complies with the requirements of section 5
of
1913 PA 271, MCL 399.5, section
11 of the Michigan history
center act, 2016 PA 470, MCL 399.11, and section 491 of the
Michigan penal code, 1931 PA 328, MCL 750.491.
(c) The local tax collecting unit shall certify that the
computerized database system has internal and external security
procedures sufficient to assure the integrity of the system.
(d) Not later than May 1 of the third year following the year
in which a local tax collecting unit begins using a computerized
database system as the assessment roll in accordance with this
subsection and every 3 years thereafter, the local tax collecting
unit shall certify to the state tax commission that the
requirements of this subsection are being met.
(e) An assessor or local tax collecting unit that provides a
computer terminal for public viewing of the assessment roll is
considered as having the assessment roll available for public
inspection.
(f) If at any time the state tax commission believes that a
local tax collecting unit is no longer in compliance with this
subsection, the state tax commission shall provide written notice
to the local tax collecting unit. The notice shall specify the
reasons that use of the computerized database system as the
original assessment roll is no longer in compliance with this
subsection. The local tax collecting unit has 60 days to provide
evidence that the local tax collecting unit is in compliance with
this subsection or that action to correct noncompliance has been
implemented. If, after the expiration of 60 days, the state tax
commission believes that the local tax collecting unit is not
taking satisfactory steps to correct a condition of noncompliance,
the state tax commission upon its own motion may withdraw approval
of the use of the computerized database system as the original
assessment roll. Proceedings of the state tax commission under this
subsection shall be in accordance with rules for other proceedings
for the commission promulgated under the administrative procedures
act of 1969, 1969 PA 306, MCL 24.201 to 24.328, and shall not be
considered a contested case.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
Enacting section 2. This amendatory act does not take effect
unless Senate Bill No. 564
of the 99th Legislature is enacted into law.
