MI SB1093

Allows cities and townships to adopt ordinances authorizing alternative meeting dates during the weeks of the second Monday in December and third Monday in July for board of review qualified error proceedings.

Permits cancellation of either or both the December or July board of review meetings, subject to section 7cc(19) restrictions.

Defines "qualified error" to include clerical errors, mutual mistakes of fact, measurement or calculation errors, omissions or inclusions of property, taxable status errors, and taxpayer errors in personal property statements.

Requires qualified errors to be verified by the local assessing officer and approved by the board of review, with corrected official records filed within 30 days.

Allows taxpayers or assessing officers to initiate corrections for the current year and immediately preceding year only, except for principal residence exemptions which may cover up to 4 years.