Bill Text: MI SB0806 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Property tax; other; resident protest to board of review by letter; allow. Amends sec. 30 of 1893 PA 206 (MCL 211.30).

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2009-09-15 - Referred To Committee On Finance [SB0806 Detail]

Download: Michigan-2009-SB0806-Introduced.html

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SENATE BILL No. 806

 

 

September 15, 2009, Introduced by Senators KAHN, THOMAS and PAPPAGEORGE and referred to the Committee on Finance.

 

 

 

     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.