MI HB4119

Allows taxpayers to pay delinquent property taxes in full or in part, with interest calculated at 1% per month from March 1 after assessment plus a 4% county property tax administration fee (minimum $1.00).

Waives interest, fees, and the county property tax administration fee for eligible seniors, disabled persons, and veterans who pay delinquent taxes on their principal residence before May 1 in the first year of delinquency and file applicable income tax credits.

Directs county property tax administration fees to offset county costs for collecting delinquent taxes and for purposes authorized under sections 87b and 87d.

Requires the treasurer of the local tax collecting unit to note on delinquent tax rolls whether a 1% property tax administration fee was added to taxes collected before February 15.

Act takes effect only if Senate Bills 796 and 889 of the 95th Legislature are enacted into law; approved by Governor on December 21, 2010.