Bill Text: MI SB0698 | 2021-2022 | 101st Legislature | Engrossed
Bill Title: Property tax: personal property; assessment situs of personal property relocated due to the COVID-19 pandemic; provide for. Amends sec. 14a of 1893 PA 206 (MCL 211.14a).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2021-12-29 - Assigned Pa 0164'21 With Immediate Effect [SB0698 Detail]
Download: Michigan-2021-SB0698-Engrossed.html
SENATE BILL NO. 698
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 14a (MCL 211.14a), as added by 2020 PA 352.
the people of the state of michigan enact:
Sec. 14a. Notwithstanding any provision of this act to the contrary, including any provision to the contrary in section 13(1) or 14(1), for the 2021 and 2022 tax year years only, personal property, including exempt personal property, that is located on tax day in an alternate location due to the COVID-19 pandemic must not be assessed in that alternate location but instead must be assessed in its ordinary location. As used in this section:
(a) "Alternate location" means the geographic area of a local tax collecting unit in this state that is not the ordinary location of an item of personal property but is the location to which the property was moved due to the COVID-19 pandemic.
(b) "Exempt personal property" means personal property exempt from the collection of taxes under this act, including personal property exempt under sections 7 to 7ww 7xx and sections 9 to 9o.
(c) "Ordinary location" means the geographic area of a local tax collecting unit in this state where an item of personal property would have been located for its primary use but for the need to move it to an alternate location due to the COVID-19 pandemic. For purposes of this subdivision, evidence of the ordinary location of personal property includes, but is not limited to, either or both of the following:
(i) A business location of the owner or other person beneficially entitled to the property or in possession of it, as described in section 13(1), where the property usually is deployed under conditions unaffected by the COVID-19 pandemic.
(d) "Tax day" means that term as described in section 2(2).
