Senate Bill 1251 Summary

• Amends the General Property Tax Act to allow cities and townships to establish alternative starting dates for board of review meetings, with meetings beginning on the Tuesday or Wednesday following the second Monday in March instead of that Monday.

• Requires the first board of review meeting to start between 9 a.m. and 3 p.m. and last at least 6 hours, with the board meeting at least 12 hours total during the week beginning the second Monday in March to hear property tax protests.

• Mandates at least 3 hours of required board of review sessions occur after 6 p.m. during the week of the second Monday in March.

• Allows governing bodies in cities or townships with populations not exceeding 1,000 (per federal census) to authorize the board of review to meet on only one day, with at least 3 hours of that session held after 5 p.m.

• Permits resident taxpayers to file property tax protests by letter without requiring personal appearance, with township or city required to notify taxpayers of this option in assessment notices and board of review meeting notices.