HOUSE BILL 4011 Summary

• Changes filing process for adding subsequent years to property tax appeals before the Michigan Tax Tribunal, eliminating the requirement for a separate motion and 50% filing fee after December 31, 2014.

• Automatic addition of subsequent years to petitions after January 1, 2015, with the tribunal notifying petitioners that subsequent years will be added without additional motions or fees.

• Allows petitioners and respondents to move to exclude or amend appeals of subsequent years at the time of the hearing on the petition.

• Applies automatic addition of subsequent years to petitions alleging property tax exemptions and to the residential property and small claims division of the tribunal.

• Updates hearing notice requirements to inform petitioners after December 31, 2014 that subsequent years will be automatically added without motions or filing fees.