MI HB5621

Amends the definition of "qualified error" in Michigan property tax law to include errors of omission or inclusion of real property, errors in taxable status, and taxpayer errors in preparing personal property statements.

Board of review must meet in December and July to process qualified errors and hear appeals; allows local governments to adopt alternative meeting dates within the same weeks.

Qualified errors can be corrected for the current year and immediately preceding year only, except principal residence exemptions which can be corrected for the current year and 3 prior years.

Rebates for overpayments must be made within 30 days without interest; county treasurers deduct rebates from tax collecting units' distributions and bill the units for their share.

Appeals of exemption denials under section 7cc can be made to the Department of Treasury within 35 days; appeals of section 7ee or 7jj exemptions can go to the Michigan Tax Tribunal's residential and small claims division.