MI SB0972

Amends Michigan property tax collection procedures in the 1893 PA 206 act by modifying section 44 regarding tax bill statements and collection requirements.

Requires township treasurers to mail tax statements to taxpayers showing property description, taxable value, tax amount, and notice of delinquent taxes returned to county treasurer (effective year property is returned only).

Allows local tax collecting units to impose property tax administration fees (up to 1% before February 15) and late penalty charges (3% after February 14) only if authorized by governing body resolution or ordinance adopted after December 31, 1982.

Permits waiver of interest and late penalties for homestead properties of senior citizens, disabled persons, eligible servicemembers and veterans, and properties subject to farmland development rights agreements.

Specifies that designated agents receiving tax statements may receive summary or electronic format statements, and establishes requirements for distributing delinquent property tax administration fees collected by county treasurers.