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MI SB0634

Bill

Status

Passed

3/27/2012

Primary Sponsor

Joseph Hune

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Origin

Senate

96th Legislature

AI Summary

  • Allows county treasurer to collect property taxes and add administration fees, late penalties, and interest if township treasurer fails to file bond by December 10
  • Permits eligible taxpayers to defer summer property tax payments until February 15, including disabled persons, seniors age 62+, and veterans with household income of $40,000 or less
  • Allows agricultural property owners to defer summer taxes if gross receipts meet or exceed household income in prior year or 3-year average
  • Requires local tax collecting units to publish notice of deferment availability and assist taxpayers in completing deferment forms
  • Establishes September 15 deadline for filing deferment intent, or later if tax would become subject to interest or penalties
  • Specifies that deferred taxes not paid by February 15 are not subject to penalties or interest during deferment period

Legislative Description

Property tax; payment and collection; eligibility for property tax deferment for partnerships; clarify. Amends sec. 51 of 1893 PA 206 (MCL 211.51).

Property tax, payment and collection

Last Action

Assigned Pa 0057'12 With Immediate Effect

3/27/2012

Committee Referrals

Agriculture2/14/2012
Finance9/8/2011

Full Bill Text

No bill text available