MI HB6438

Amends Michigan's general property tax act to modify the appeal process for property classification disputes by allowing owners to appeal state tax commission decisions to the Michigan Tax Tribunal's residential property and small claims division by December 31 in the tax year for which the classification is appealed.

Permits the Department of Treasury to appeal property classifications to the Michigan Tax Tribunal's residential property and small claims division by December 31 in the tax year for which the classification is appealed.

Maintains existing property classification categories including agricultural, commercial, developmental, industrial, residential, and timber-cutover real property, along with corresponding personal property classifications.

Requires assessors to classify all assessable property by the first Monday in March each year and report tabulations to the county equalization department and state tax commission following the March board of review.

Bill effectiveness is conditioned on Senate Bill No. ____ or House Bill No. 6439 being enacted into law, creating a tie-bar provision linking this bill to companion legislation.